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Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE INSURANCE TAXES -- Particular Uses (funding length of service award program) VOLUNTEER FIREFIGHTERS -- Service … by a village treasurer may be used to fund a length of service award program for volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli Releases Fiscal Stress Scores for 17 Cities
… help better predict fiscal stress,” said DiNapoli. “Local leaders, however, are on the frontlines and must use this …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesThe 80/20 Housing Program
… complied with Program requirements regarding the number of designated affordable units and tenant eligibility; and to … Program, that were occupied and had allocated 20 percent of their apartments to low-income tenants, between January 1, … Community Renewal (HCR) is an umbrella entity consisting of all the State’s major housing and community renewal …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… Tax collections of $4.9 billion in February were $21.6 million above the … State Comptroller Thomas P. DiNapoli. Through 11 months of the fiscal year, tax collections were $636.6 million … receipts in February totaled $3.4 billion, an increase of 7.9 percent from February 2014. Other findings from the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Peconic Bay Community Preservation Fund (Suffolk County) Town … The treasurer did not: accurately record 86 transactions (23%) totaling $33,280 or provide timely monthly reports to … the ability to be audited and approved before payment. Bellmore Union Free School District – Payroll (Nassau County) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsSecurity Over Critical Systems (2025-S-25)
To determine whether NHT’s access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s25.pdfRestitution Payments (2021-MS-2)
Determine whether County Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/restitution-payments-2021-ms-2.pdfDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… New York City Comptroller Scott Stringer is coming out of the gate very strong and doing the right thing for New … the highest ethical standards. I have instituted a series of reforms over the last seven years at the New York State … New York City Comptroller Scott Stringer is coming out of the gate very strong and doing the right thing for New …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls over the … it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background The Grahamsville Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineLow-Income Housing Trust Fund Program
… The Corporation receives staff and administrative support from the Division of Housing and Community Renewal (Division) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims? Audit … 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107NYS Common Retirement Fund Reports Third Quarter Results
… Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2018-19 was -7.17 percent for … period ending Dec. 31, 2018, with an estimated value of $197.3 billion, according to New York State Comptroller … erased during the market’s steep drop at the tail end of 2018," DiNapoli said. "Fortunately, the market has since …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsDiNapoli Announces State Contract & Payment Actions for September 2014
… for post-Hurricane Irene property elevation to the village of Babylon. $378,000 for post-Hurricane Irene … remediating contaminated soil at the former Duso Chemical site in Poughkeepsie. $3.9 million with TRS Group Inc. for … $1 million revenue contract with the New York City Football Club for use of the campus as a training facility in …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014DiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . “As nations around the world become … future. Companies responsible for large greenhouse gas emissions like those in this industry, pose significant … strategies, capital expenditures, and greenhouse gas reduction targets, among other factors. The Fund …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesOpinion 2002-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … for open space preservation); (referendum requirements in connection with establishment for acquisition of … for open space preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Baldwin Public Library – Payroll (2013M-335)
… for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s … Business Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335State Comptroller DiNapoli Releases Municipal & School Audits
… addition, district fuel credit card purchases resulting in 155 charges totaling $16,258 did not comply with district …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Participation Request - Employer Contribution Stabilization Program
The participation request form is used to enroll in the Contribution Stabilization Program (Chapter 57, Laws of 2010) for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-participation-request.pdf