Search
Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … to the Board. The District’s budgeted appropriations for 2025 totaled $920,505 and the District’s vehicle capital … five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51City of Yonkers - Budget Review (B19-6-5)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … appropriation must be approved by the Board of Education and City Council before it can be used. If the fund balance …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Nassau County – Contract Approval Process (2012M-192)
… guidelines were added by NIFA during a control period, the contract approval process increased to an average of 85 days, … to meet with NIFA officials to review and update the contract approval guidelines to ensure they are … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Broome County – Financial Condition (2013M-224)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in … While the County’s general fund seems to be in the early stages of recovery, the significant reliance and use of fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224The Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsLiberty Central School District – Budget Review (B4-13-4)
… fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued debt … Liberty Central School District Budget Review B4134 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4City of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B2274 New York Office of the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board was effectively administering … audited financial statements show that over $2 million is due to the City from the Development Fund. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, … January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a … City of Middletown Selected Financial Operations and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Village of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Contact Update Online Help
… Inactivate a Contact If the contact listed is no longer in the position on record, choose Inactivate. Click OK to … from the system. Create Contacts If there is a contact in a position that is not listed, choose New Contact. Once …
https://www.osc.ny.gov/contact-update/online-helpAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… Among working households, 41 percent had at least one adult shift their work to a teleworking environment. 4 It has …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateReporting Regulations 315.2 & 315.3
… not reflected on the regular report, a separate reporting form shall be submitted for employees to whom such … such employer shall submit to the retirement system, in a form prescribed by the Comptroller and certified by the chief …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the county may establish the position of emergency medical services coordinator …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved 1,323 contracts for state … Corporation for office space in Erie County. Office of General Services – Design & Construction $10.2 million … Butler Construction Group Inc. to construct new Department of Transportation Regional Sub-Headquarters in Dutchess …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… again spiked in late 2024. In the first quarter of 2025, the United States saw $92.9 billion in deal activity, … in 2015 (32.6% of total funding in the country) to $100 billion in 2024, accounting for nearly half of all investment that year. In the first half of 2025, the share jumped to 57.8%, with more than $94 billion …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… that the New York State Common Retirement Fund (the Fund) is putting $50 million toward the federal Paycheck Protection … are kept on the payroll for eight weeks and the money is used for payroll, rent, mortgage interest, or utilities. … to address the immediate crisis. Additionally, the Fund is exploring the possibility of providing another $100 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that medications and potentially … Health Centers (Centers). “The state Department of Health oversees the administration of essential health … Thomas P DiNapoli today announced that an audit of the New York State Department of Health DOH found that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersIdentifying Fiscal Cliffs in New York City’s Financial Plan
… This tool has been discontinued and is no longer being updated. Please review our latest NYC Financial Plan Review reports for more information on fiscal cliffs. … Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-plan