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Tioga Fire District – Audit Follow-Up (2022M-170-F)
… Review The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in … implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in … training. Had Board members attended the mandatory fire district commissioners’ training, they would have better …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fFine Fire District – Audit Follow-Up (2023M-81-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, as of … reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fTemporary Assistance – Federal Funding and New York
… May-2015 248,133 June-2015 247,686 July-2015 247,654 August-2015 246,643 September-2015 247,329 Octocber-2015 … May-2016 236,187 June-2016 235,393 July-2016 233,623 August-2016 233,087 September-2016 233,305 October-2016 … November-2023 187,732 December-2023 189,157 January-2024 192,592 February-2024 195,849 March-2024 201,011 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceDiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… scheduled for September 27th and 28th, currently estimated to total approximately $543 million. The state expects to sell $459.4 million for new money transportation, … bonds. Market conditions permitting, the state expects to sell $83.4 million or more of Series 2023C bonds to refund …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsState Comptroller DiNapoli Statement on Governor's Resignation
… the right thing. New York is facing many challenges as we battle the ongoing impact of COVID-19. My team and I stand ready to assist incoming … the right thing New York is facing many challenges as we battle the ongoing impact of COVID19 My team and I stand ready to assist incoming …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-statement-governors-resignationXI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” contracts and are often characterized as service agreements that support … Although grant contracts are not specifically defined in legislation they are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between 3 and 4 years of age. SED sets the special education rates based on …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… Safety Responsibility Act (collectively, “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These … adequate insurance coverage, or are financially secure, to compensate persons they might injure or whose property … as a result of an accident. Department activities relating to the Acts fall into three program areas: the Dedicated …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securitySummit Security Services, Inc. (Summit)
… Of those 27, 10 individuals worked without an active DOS registration, which requires individuals to pass … for up to eight months prior to applying for their DOS registration, two individuals who never applied or obtained a DOS registration, and one individual whose registration …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitState Police Bulletin No. SP-248
… Purpose: The purpose of this bulletin is to notify agencies of an automatic increase in union dues for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic increase in union dues for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-248-police-benevolent-association-pba-new-york-state-troopers-inc-duesGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have … Determine whether the Grand Gorge Fire Districts District Board of Fire Commissioners Board ensured officials did not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151NYS Common Retirement Fund Announces Third Quarter Results
… 37.4 percent of its assets invested in publicly traded domestic equities and 15.3 percent in international public …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsTown of Dayton – Audit Follow-Up (2019M-221-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of … plans and written fund balance and reserve fund policies to help guide the budget development process. The audit included nine recommendations to help improve the Town’s financial condition and financial …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating … according to a series of briefs released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s … to the city could be subject to cuts or elimination. “New York City has already been notified of hundreds of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire District’s (District) … maintained or that it received written financial reports to manage operations. Ensure bank reconciliations were … for 2020 through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fApproved State Contracts and Payments
… of Economic Development $1.4 million to Icahn School of Medicine at Mount Sinai for the High Technology Matching … Dependency Services Program. Office of Children and Family Services $1.2 million to the Civil Service Employees Association Inc. for licensed group family day care. Department of Civil Service $19 million to …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsState Contract and Payment Actions in July and August
… New York Developmental Disabilities Services office in Erie County. $3 million with New Britain Roofing Co. to … State Industries for the Disabled Inc. for janitorial and snow removal services at Stony Brook University. $2.4 million … locations in Nassau and Suffolk County. $4.3 million with Lake Shore Paving Inc. for safety improvements on Route 20 in …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustState Contract and Payment Actions in September
… in Dutchess County. $1.4 million with Greenway USA LLC to rehabilitate the 11th and 12th floors at Shirley … for the Western New York Science, Technology and Advanced Manufacturing Park (STAMP). $3 million for JMA Tech … credits valued at more than $2.7 million. The Comptroller’s auditors also recovered nearly $86,000 from vendors owing …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … paid); (obtaining appraisals) NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, §247; VILLAGE LAW, … Concerning a village which embraces the entire territory of a town and operates principally as a village see Village …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 88-23
… 802(1)(b), 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a construction … letter asking whether a newly-elected village trustee, who is an officer, shareholder and employee of a construction … Whether a newlyelected village trustee who is an officer shareholder and employee of a construction …
https://www.osc.ny.gov/legal-opinions/opinion-88-23