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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… We encourage the Board to make the CAP available for public review. 1 We recognize there are numerous variables …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Opinion 89-52
… 3052: A county may establish the position of emergency medical services coordinator provided that the … concerning the establishment of the position of emergency medical services (EMS) coordinator for a county. You indicate … advice and technical assistance to regional emergency medical services councils, county emergency medical services …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… to support the COVID-19 pandemic response including ambulance services, laboratory and medical supplies, nursing …
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
… The New York City metropolitan area is the second largest market for venture capital (VC) funding in the United States, with $28.5 billion in investments, or … The New York City metropolitan area is the second largest market for venture capital VC funding in the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalPayroll Improvement Project Bulletin No. PIP-016
… on Savings Plans refer to Payroll Bulletin No. PIP-011, Changes to Savings Plans in PayServ v 9.2 . Using … Before Tax Flat Amount General Deduction Yes Refer to PIP-014 673ER SUNY ORP Employer Arrears Non-taxable Flat Amount General Deduction Yes Refer to PIP-014 674 SUNY Suspense BTax Arrears Before Tax Flat …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Contract and Payment Actions in February
… County. $14.2 million with DA Collins Construction Co. Inc. for pump station upgrades at the Riverfront Pumping … Dubner Landscaping Inc. for site improvements at Hempstead Lake State Park in Nassau County. $1.2 million with Applied … CNY Inc. $2.9 million with Frey Electric Construction Co. Inc. to replace switchgear and panels at Buffalo State …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryState Contract and Payment Actions in July
… at Stony Brook University. $8.4 million with University Dental Practice Services Inc. for dental and administrative services at University at Buffalo. … ECCO III Enterprises Inc. for replacement of the Bronx River Parkway Bridge over the Metro North Railroad in Bronx …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyDiNapoli: Better Oversight Needed for Youth Jobs Programs
… did not ensure that participating businesses hired only people who qualified for the program and that the tax credits … did not ensure that participating businesses hired only people who qualified for the program and that the tax credits …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… today the unsealing of a five-count indictment charging Tammy Banack, a resident of Kirkville, New York, with one … for Medicaid assistance. "When her mother died, Tammy Banack concealed the death from the New York State & … via direct deposit to a joint bank account she held with Tammy Banack. Rosemary Banack died on December 31, 2009. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- Property (procedure for … 215[5], 216: A town board may delegate to a separate board of commissioners of a water district governed by …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … Whether the procedures of Town Law 202b authorize the replenishment of sand and the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… compliance with the consulting agreement. In addition, the Board of Trustees (Board) did not develop adequate IT policies or procedures. … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… followed these regulations. Auditors noted that failure to control inventory not only allows important and hazardous …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… to help more than 1,000 qualifying New York businesses in all 62 counties retain jobs and expand. The Fund’s … Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets … ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March 31. …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionBroome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began … flat. While the County’s general fund seems to be in the early stages of recovery, the significant reliance and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Tapestry 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, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsNassau 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-192City 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 … our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … 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-b22-7-4Village of Upper Brookville – Justice Court (2013M-160)
… 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for … period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a population of … City of Middletown Selected Financial Operations and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56