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Avoca Central School District – Procurement (2025M-29)
… and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. The District … purchases from 31 vendors, totaling $3.5 million, subject to the competitive bidding requirements set forth in GML. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… appropriations by an average of $1.3 million (9 percent) per year, or a cumulative total of approximately … instruction. From fiscal years 2019-20 through 2022-23, the District’s reported surplus fund balance ranged from … the recalculated amount ranged from approximately 12 to 23 percent of the upcoming year’s budget, which exceeds the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mState Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical … SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS AM. Auditors found BCA is not adequately overseeing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsTown of Lyndon – Purchasing (2013M-149)
… totaled $184,000 for the general fund and $323,000 for the highway fund. Key Findings The Board did not adopt a … quotes or bids to be obtained prior to such approval. The Highway Superintendent indicated that he obtained quotes for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Opinion 97 - 12
… the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to … in municipal "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express … agreement with a municipality (see General Municipal Law, §800[2]). A municipal officer or employee has an interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli Releases Municipal Audits
… deposits; 10 cases totaling $2,520 were reported to the DMV as paid, with no related records of receipt; and there … some controls to be reimbursed for the cost of cell phone services provided to certain individuals, it lacked a …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli Announces New $7 Million Investment in Northern Ireland
… In the last couple of years our economy has grown from strength to strength and this added investment, combined … “This commitment, combined with the new investment from Invest NI and the existing commitments of Invest NI and … Common Retirement Fund, the third largest public pension plan in the United States with more than one million members, …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 89-29
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange … and conditions as shall be approved by such body, any real property owned by such... village ...; and any municipal corporation... may acquire or lease such real property as provided in this section. * * * [Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 96-22
… purposes set forth in section 6-c, and since section 6-c does not permit transfer into a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… will grow nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, … analysis by State Comptroller Thomas P. DiNapoli. Earlier in the week, DiNapoli reported that state tax collections in April totaled just over $10.9 billion, a $7.2 billion, or …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… and gynecologist (OBGYN) doctors, dentists and mental health practitioners, with several counties having no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New York’s rural counties may … Professional Shortage Areas for primary care, dental and mental health; all 16 counties examined have shortage …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsUnited HealthCare – Empire Plan Drug Rebates
… HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due under its contract with the Department for … Company of NY credited Department of Civil Service for all rebate revenue due under its contract with the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-37
… in order to carry on the business of collateral loan broker. In addition, a licensed collateral loan broker must file a registration statement with the State … constitute the conduct of business as a collateral loan broker within the meaning of article 5 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-89-37DiNapoli Releases Bond Calendar for First Quarter
… bonds for February. New York City –a bond sale of up to $800 million of fixed rate tax - exempt bonds for March. New … City Transitional Finance Authority –bond sales of up to $800 million in fixed rate tax-exempt bonds and up to $50 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterAccidental Death Benefit – Article 14 Benefits
… to one-half (50 percent) of your FAS and is eligible for full escalation. ( Learn more about escalation. ) The benefit …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitTown of Clare – Fiscal Stress (2013M-317)
… 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section 8 of the State Finance Law, State agencies must inform OSC of any … State agencies must inform OSC of any suspected andor known …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets