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Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … Did the Genesee Valley Fire Department Inc Department Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof collapse or … cannot ensure that staff and students are prepared for emergencies. Additionally, without properly notifying parents … in recognizing and contributing to being prepared for emergencies. The report includes four recommendations that, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof collapse or … cannot ensure that staff and students are prepared for emergencies. Additionally, without properly notifying parents … in recognizing and contributing to being prepared for emergencies. The report includes four recommendations that, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Opinion 91-2
… being conducted by the comptroller, and, in a proper case, to bring with him, a book or paper". We believe this …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 95-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid) CITIES … (authority to issue bonds to prepay certain employer retirement contributions which were previously prepaid) …
https://www.osc.ny.gov/legal-opinions/opinion-95-19X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… System (SFS) are typically processed using regular vendor IDs. To make payments to entities and individuals with an … with New York State, agencies create regular vendor IDs in the SFS Vendor File using the Vendor Add Function. The … situations are processed using single payment vendor IDs. The use of a single payment vendor ID is limited to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsDiNapoli: Restaurant Industry Critical to New York City's Economy
… as restrictions were imposed on businesses. Taxable sales for the city’s restaurant industry also fell by 71 percent … of immigrants and providing a range of options fitting for a world-class metropolis. It’s important that the state … afloat is a step in the right direction along with opening for indoor dining.” The restaurant industry accounted for …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… fee schedules or hospital rate schedules. Payments for family care or personal care. Personal Service (Payroll) … program of the Department of Correctional Services. Family Care Advances issued to Mental Hygiene facilities to reimburse family caretakers for expenditures made for clients' …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesDiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… three-quarters of employed residents, the second highest share among New York City’s 55 Census-defined neighborhoods. … the immigrant business community is one of the aspects of my district that makes me the most proud. My constituents have a rich cultural history both within …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesBrownfield Cleanup Program
… that hazardous waste sites that pose a significant threat to public health or the environment are properly … the presence of hazardous waste and determine the level of threat posed to public health or the environment. Once the … officials indicated that four (16%) posed a significant threat to the public health or environment and had …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Thomas P. DiNapoli found the frequency of severe weather in the state is growing, taking a toll on New York’s … disasters and emergencies has averaged $958.6 million in aid annually. While actual annual amounts are variable … itself. The federal government cannot abandon the states in preparing for and responding to disasters.” DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… commended the agency for agreeing to strengthen its inspections and monitoring of shelters. DiNapoli’s audit … to strengthen the state’s oversight of the emergency shelter network. In coordination with Governor Cuomo’s staff, … uncertified), including 26 in New York City. Officials and shelter operators were given less than 24 hours’ notice of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… with state aid that has not kept pace with inflation and slower growth in local revenue may push some local … The report provides an overview of these revenue sources and how they have affected local budgets in recent years. “With pandemic aid coming to an end and uncertainty coming out of Washington, local governments …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… from climate change resulted in his participation in both COP 21 in Paris and COP 23 in Bonn, where he was invited to present on the Fund's …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionState Agencies Bulletin No. 682
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in addition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementXI-A.9 Receiving – XI-A. Purchasing
… and in accordance with the terms and conditions of the purchase agreement. The agency must complete the receiving … accomplishes the performance objectives specified in the purchase agreement. For example, for installation services, … that service received satisfies the expectations of the purchase agreement. Also, the purchase agreement may require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingState Agencies Bulletin No. 502
… Purpose To inform agencies of the eligibility of CSEA employees to receive the Workers’ Compensation Supplemental Pay Benefit … To inform agencies of the eligibility of CSEA employees to receive the Workers Compensation Supplemental Pay Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationDiNapoli: IDA Report Shows Tax Break Growth Slows
… in 2016. These exemptions were partially offset by $606 million in payments in lieu of taxes (PILOTs). Both total …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsAccidental Disability – Special 20- and 25-Year Plans
… for an accidental disability retirement benefit within one year of the alleged accident. The Benefit If approved, the … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disability