Town of Orangetown. Wastewater Capital Project. Report of Examination. Thomas P. DiNapoli. Period Covered: March 28, 2005 May 26, M-227

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1 O FFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF LOCAL GOVERNMENT & SCHOOL ACCOUNTABILITY Town of Orangetown Wastewater Capital Project Report of Examination Period Covered: March 28, 2005 May 26, M-227 Thomas P. DiNapoli

2 Table of Contents AUTHORITY LETTER 2 Page INTRODUCTION 3 Background 3 Objective 3 Scope and Methodology 3 Comments of Local Officials and Corrective Action 4 WASTEWATER CAPITAL PROJECT 5 Planning 5 Public Disclosure 9 Energy Performance Contract 9 Recommendations 10 APPENDIX A Response From Local Officials 11 APPENDIX B OSC Comments on the Local Officals Response 20 APPENDIX C Audit Methodology and Standards 22 APPENDIX D How to Obtain Additional Copies of the Report 23 APPENDIX E Local Regional Office Listing 24 DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 11

3 State of New York Office of the State Comptroller Division of Local Government and School Accountability April 2010 Dear Town Officials: A top priority of the Office of the State Comptroller is to help local government officials manage government resources efficiently and effectively and, by so doing, provide accountability for tax dollars spent to support government operations. The Comptroller oversees the fiscal affairs of local governments statewide, as well as compliance with relevant statutes and observance of good business practices. This fiscal oversight is accomplished, in part, through our audits, which identify opportunities for improving operations and Town Board governance. Audits also can identify strategies to reduce costs and to strengthen controls intended to safeguard local government assets. Following is a report of our audit of the Town of Orangetown, entitled Wastewater Capital Project. This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the State Comptroller s authority as set forth in Article 3 of the General Municipal Law. This audit s results and recommendations are resources for local government officials to use in effectively managing operations and in meeting the expectations of their constituents. If you have questions about this report, please feel free to contact the local regional office for your county, as listed at the end of this report. Respectfully submitted, Offi ce of the State Comptroller Division of Local Government and School Accountability 2 OFFICE OF THE NEW YORK STATE COMPTROLLER

4 Introduction Background The Town of Orangetown (Town) is located in the southeast part of Rockland County and is bordered by New Jersey on the south and the Hudson River on the east. The Town contains four incorporated Villages: Grand View, Nyack, Piermont and South Nyack, and has nine unincorporated hamlets. The Town has a population of approximately 48,000. It provides a range of services to its residents including highway maintenance, snow removal, sewer service and general government support. These services are financed mainly by real property taxes and assessments, sewer rents, and State aid. The Town Board (Board) is responsible for the overall financial management of the Town, including establishing appropriate internal controls over financial operations. The Town Supervisor (Supervisor) is the chief fiscal officer and, along with the Director of Finance, is responsible for the Town s daily operations. The Town s 2008 overall budget was approximately $60.3 million. The Town s wastewater system is comprised of over 200 miles of sewer pipe, 48 pumping stations, and a treatment plant that has the capacity to process million gallons of sewage per day. In addition to serving most of the Town s residents, the system also serves neighboring areas outside the Town in Upper Nyack, parts of Chestnut Ridge, and the Borough of Rockleigh in Bergen County, NJ. The sewer system was constructed over a period of several years and includes facilities that were initially constructed forty or more years ago. The Town began planning to update the facilities in The original estimated cost was approximately $22 million and has increased to approximately $47 million. Objective The objective of our audit was to examine management of the Town s Wastewater Infrastructure Capital Improvement Project (Project) and Energy Performance Contract. Our audit addressed the following related question: Did the Board properly plan and provide sufficient oversight and management of the Wastewater Infrastructure Capital Improvement Project and Energy Performance Contract? Scope and Methodology We examined management s controls over the Wastewater Infrastructure Capital Improvement Project and Energy Performance Contract for the period March 28, 2005 to May 26, We conducted our audit in accordance with generally accepted government auditing standards (GAGAS). More information on such DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 33

5 standards and the methodology used in performing this audit are included in Appendix C of this report. Comments of Local Officials and Corrective Action The results of our audit and recommendations have been discussed with Town officials and their comments, which appear in Appendix A, have been considered in preparing this report. Town officials generally disagreed with our findings and recommendations. Appendix B includes our comments on issues raised in the Town officials response. The Board has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report should be prepared and forwarded to our office within 90 days, pursuant to Section 35 of the General Municipal Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make this plan available for public review in the Town Clerk s office. 4 OFFICE OF THE NEW YORK STATE COMPTROLLER

6 Wastewater Capital Project Capital projects are long-term projects which require relatively large sums of money to acquire, develop, improve, or maintain. The Board is responsible for oversight and management of the Town s capital projects, including establishing internal controls to help ensure that capital projects are properly and adequately planned and managed. Effective controls help ensure that projects are properly planned, funding is authorized, and project costs are kept within their approved budget. Proper planning can minimize the possibility of cost overruns, which could have a negative impact on Town finances. The Town did not properly plan the Wastewater Infrastructure Capital Improvement Project. As a result of Town officials poor planning and their use of a contract that did not protect the Town s interests, the Project s costs have grown from $22.1 million to approximately $47 million. Moreover, the Project is still not complete and the Town will incur additional costs. Furthermore, Town officials did not fully inform taxpayers of the entire costs at the outset of the Project to enable them to make informed decisions concerning the Project. We also found that the Board did not follow the New York State Energy Law (Energy Law) when procuring an energy performance contract. The Town now owes $37,500 in fines for failing to remedy a sewage overflow problem that the Project was designed to correct. Planning Proper planning of a capital improvement project requires a thorough understanding of the project s overall scope and cost. Initial estimated costs must be realistic so that a municipality can properly plan the methods and costs of financing the project and inform taxpayers of the amount needed to complete the project to required specifications. If a local government does not have adequate in-house expertise to plan and complete the project, it should obtain necessary services from an outside vendor. Government officials must monitor vendors to ensure that they are providing the desired services and do not exceed agreed-upon amounts. The Town s wastewater system is comprised of over 200 miles of sewer pipe, 48 pumping stations, and a wastewater treatment plant that has the capacity to process million gallons of sewage per day. In 2004, the Town received a grant from the New York State Energy Research and Development Authority (NYSERDA) to inventory and evaluate the condition of equipment in its wastewater treatment plant and related pumping stations as a first step towards a capital project DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 55

7 6 OFFICE OF THE NEW YORK STATE COMPTROLLER that would provide the Town with energy cost savings. To perform the engineering assessment, the Town chose an engineering firm from a list of NYSERDA-approved vendors. The vendor completed the assessment and issued a report in March 2005, which indicated that the current wastewater treatment plant and related pumping stations were in need of improvement. The engineering firm recommended $50.5 million in capital improvements within the next three years, prioritized as follows: Item Total Cost High Priority Items to be Replaced Immediately (2005) $22,100,000 Moderate Priority Items to be Replaced Within 1 Year (2006) $15,700,000 Low/Moderate Priority Items to be Replaced Within 2 Years (2007) $6,100,000 Low Priority Items to be Replaced Within 3 Years (2008) $6,600,000 Total $50,500,000 In April 2005, the Department of Environmental Conservation (DEC) issued the Town a consent decree requiring that the Town abide by a compliance schedule to remedy violations involving the overflow of untreated raw sewage and fined the Town $7,500. Given the results of the engineering assessment and the DEC consent decree, Town officials were fully cognizant of the necessity to complete repairs and upgrades to the entire sewer system within a specific period. On April 25, 2005, the Board authorized a request for proposals (RFP) for designing improvements to the Town s entire sewer infrastructure. On August 29, 2005, the Board awarded the contract for engineering services to the firm which performed the NYSERDAfunded assessment. The contract contained a $2 million cap on the engineering firm s compensation, providing that the Project s scope did not change or was decreased. However, the contract between the Town and the consulting engineers did not contain performance clauses requiring the firm to make penalty payments for underestimating project costs. The inclusion of a performance clause may have given the Town additional protection in the event that the firm underestimated costs. Instead of waiting for the engineering firm to perform a comprehensive and thorough review of the Town s entire sewer system to determine the overall scope and total cost of the Project, the Board moved forward with the Project, and included only the high priority items identified in the NYSERDA-funded assessment

8 (which included only the wastewater treatment plant and related pumping stations). The Board established the Orangetown Sewer District in a September 2005 resolution, which stated the reasons were (i) establishment of the proposed Sewer District, (ii) the transfer and/or reallocation of real and personal property of the Town of Orangetown Sewer Collection and Treatment System to the District, and (iii) the reconstruction of sewer facilities including acquiring sanitary sewer systems and to reconstruct and/or replace existing facilities and equipment, also known as the $22.1 million Phase I Capital Improvement Plan The Project s initial $22.1 million estimated costs were based on only the high priority improvements needed for the wastewater treatment plant and did not include all needed improvements to the Town s entire sewer system. Town officials told us that they were not required by Law to set any cost for the Project because they did not change the sewer system s physical boundaries when establishing the Sewer District. Officials stated that costs of sewer system improvements would always be changing and/or increasing, and that they could not be expected to calculate improvement costs in the distant future. However, being that the Board was aware of the $50.5 million for needed improvements over the next three years to the wastewater infrastructure project, it was well aware that the $22.1 million cost would not be nearly enough to cover the Project s entire costs. Therefore, to be accountable and transparent to taxpayers, it would have been prudent for the Board to wait until the engineering firm performed a thorough assessment of the Town s entire sewer system and base the cost on the firm s assessment of the total cost of all needed improvements. The Project s costs have continued to increase since the Board s initial resolution. As of July 2007, the Project s total estimated cost was $46.9 million (an increase of over 112 percent). According to an April 24, 2006 Board resolution, $8.1 million of the increase in Project costs was attributed to scope modifications. The scope modifications included items needing immediate improvements according to the engineering firm s comprehensive analysis of the Town s entire sewer system. The April 24, 2006 Board resolution also added $4.7 million to reflect construction costs escalating more than anticipated. On July 10, 2007 a Board resolution added an additional $12 million in cost increases. These increases were attributed to increases in subcontractors materials and labor costs more than originally anticipated. A summary of the cost increases is presented in the following table. DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 77

9 Date Description Scope Increases Cost Increases October 24, 2005 Board sets Project s initial cost $22,100,000 April 24, 2006 Increase in the Project s original scope $8,100,000 April 24, 2006 Increase in construction, labor and material costs than originally projected $4,700,000 July 10, 2007 Increase in costs based on project bid amounts $12,000,000 Total $30,200,000 $16,700,000 Total Project Amount $46,900,000 The Project s estimated costs increased by a total of $16.7 million; these cost increases comprised 36 percent of the Project s total costs. Town officials had virtually no information to support these cost increases. Town officials provided us with excerpts from a slide show prepared by the engineering firm showing three other municipalities with projects that faced project modifications ranging from 20 to 70 percent, and some observations related to material cost increases and limited supplier/contractor competition. However, without knowing details and the context of the projects in the other towns, this information provides no particular insight to the Town s projects. Such anecdotal evidence is not sufficient to justify the multimillion dollar cost increases the Town has encountered. In fact, the Construction Cost Index, commonly used for wastewater and water supply projects, increased by only 3.2 percent and 2.5 percent in 2006 and 2007, respectively. As the Project s costs have increased, the amount the Town has been paying the engineering firm has also increased. Although the engineering firm s compensation was originally capped at $2 million, providing that the scope did not change or was decreased, the Town has now paid approximately $4 million to the firm. This additional compensation was due to the continued increases in the scope of the work required to be performed, unforeseen construction conditions and contract disputes. The Board has not passed a resolution to increase the Project s scope or costs since July 10, 2007, at which time the Project s total estimated cost was $46.9 million. Based on current estimates, this amount will not be sufficient to complete the upgrade of the entire sewer system, and the Town will need to incur additional costs to complete the Project. In addition, in April 2009, the DEC issued the Town another consent decree which stated that the Town had not fully complied with the 2005 decree, and that an additional $7,500 fee was now due. The 8 OFFICE OF THE NEW YORK STATE COMPTROLLER

10 Town now owes $37,500 in fines to the DEC or $7,500 for each of the five years the overflow problem has remained uncorrected. Public Disclosure The Town did not adequately communicate the total estimated cost of the Project to District residents at the outset of the Project, and did not communicate the true estimated costs required to make the necessary improvements and upgrades to complete the Project. While Town officials discussed the additional costs during subsequent public hearings, by not including this information in the original notice, the Board may have reduced the likelihood that District residents would exercise their right of a permissive referendum 1 at the outset of the Project. The Board mailed a Notice of Public Hearing on July 18, 2005 to approximately 15,000 households which provided some details about the reconstruction of Town sewer facilities at a cost of $22.1 million, and advised them of a public hearing. In the notice, it estimated the average annual additional cost to the typical property would be about $14, an increase of 5.7 percent. However, at the time, the Board was aware that at least another $15.7 million would be required within one year to replace additional sewer infrastructure but did not provide that information to the public in the Notice of Public Hearing. Because Town officials were aware of the higher costs to construct the Project, it would have been appropriate to have disclosed these additional costs at that time. When the Board authorized an increase in the maximum estimated cost to $46.9 million in July 2007, the estimated average additional annual cost to the typical property owner increased to about $93, an increase of 40 percent, and there were still items included in the $15.7 million that the Town had not addressed with District residents. Energy Performance Contract An energy performance contract is an agreement for the provision of energy services, including but not limited to electricity, heating, ventilation, cooling, steam or hot water. A person/entity agrees to install, maintain or manage energy systems or equipment to improve the energy efficiency of, or produce energy in connection with, a building or facility in exchange for a portion of the energy savings or revenues. Energy Law provides that, in lieu of competitive bidding, a local government may procure energy performance contracts by issuing a written RFP in accordance with procurement policies and procedures adopted by the municipality pursuant to General Municipal Law. An RFP process can be a two-step process in which a local government first establishes a list of qualified, interested 1 A permissive referendum is a vote by the Town Board which passes unless opposed by a petition submitted to the Town Clerk or a resolution adopted by the Town Board within 30 days. If opposed, then the referendum goes to a special election. DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 99

11 vendors, and then solicits competitive proposals from those qualified, interested vendors. The Town s procurement policy requires its departments to competitively secure goods and services to assure the prudent and economical use of public monies in the best interest of the taxpayers and to acquire goods and services of maximum quality at the lowest possible costs under the circumstances. The Board did not follow Energy Law and Town procurement policy when awarding its energy performance contract. The contract was to provide the Town with approximately $2.5 million in energy savings related to the Project and other Town buildings and infrastructure over 15 years. The Town used a request for qualifications (RFQ) process that required only information on the vendors qualifications and did not require vendors to include a proposed price. The RFQ was not a competitive process in which vendors submitted proposals that the Town compared and weighed against each other, and awarded the contract to the vendor who provided the best value or most advantageous proposal. Once Town officials determined vendors qualifications, they could have issued an RFP to obtain competitive proposals from qualified vendors. However, Town officials did not do this. Instead, the Board negotiated with a single vendor for the energy performance contract based solely on RFQ responses received; this negotiation did not involve competition based on price and other factors in accordance with Energy Law. Since the Board did not comply with Energy Law and its own procurement policy, Town officials have no assurance that the vendor they selected is providing the most favorable terms or best value for taxpayers. Recommendations 1. The Board should review the development process for future capital projects to ensure that it provides for proper planning. 2. The Board should include performance clauses and caps on compensation when entering into contracts for professional services, such as engineering, in the future. 3. The Board should inform the public of all estimated costs reasonably expected to be required to complete a capital project when they are known. 4. The Board should ensure that it is in compliance with all applicable laws and Town policies when awarding contracts for capital projects. 10 OFFICE OF THE NEW YORK STATE COMPTROLLER

12 APPENDIX A RESPONSE FROM LOCAL OFFICIALS The Town officials response to this audit can be found on the following pages. The Town officials response generally stated that they did not agree with our assessment of their poor planning of the Project. They contend that the original not-to-exceed cost of $22.1 million was a reasonable amount to disclose to taxpayers at the onset of the Project. In addition, they believe that escalating costs for the Project were out of their control. We do not agree with Town officials contention that they adequately planned and informed the taxpayers of the cost of the Project. Town officials were fully aware of all phases of the Project before they informed taxpayers of the cost of the Project, yet they elected to only include the cost of the highpriority Phase I items totaling $22.1 million in their public notice. Although price increases occurred during the Project, our data did not support the level of increases that the Town experienced. The cost of the Project has gone from $22.1 million to $46.9 million. These increases were not only due to price increases, but also were due to increases in the Project s scope to include mid- and lower-priority items which the Town was aware of since the Project s beginning. DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 111

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17 Note 8 Page 21 Note 7 Page 21 Note 7 Page 21 Note 7 Page 21 Note 9 Page OFFICE OF THE NEW YORK STATE COMPTROLLER

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21 APPENDIX B OSC COMMENTS ON THE LOCAL OFFICIALS RESPONSE Note 1 Our audit methodology conforms to generally accepted government auditing standards (GAGAS). We selected the Town based on the results of our internal risk assessment, including consideration of taxpayer or citizen complaints. During our audit, we also reviewed relevant and applicable documents from other State agencies, including DEC and NYSERDA. Where appropriate, our audits address specific complaints and discuss their validity. In this case, the information contained in the report, as a whole, addresses the issues raised in the complaints we received. Note 2 While the Board may have been clear in its public discussions that there would be additional phases in the future and associated costs and funding were not known at the time, it failed to clearly communicate this critical information in the public notice sent to taxpayers. The Board and Town officials did not make it clear in the public notice sent to taxpayers that the $22.1 million was for Phase I of a multi-year capital program. In addition, the $22.1 million estimate that the engineering firm prepared for the Project and was accepted by the Board and Town officials was unreasonably low. This estimate only included the high priority items needed just for the wastewater treatment plant; it did not include $27.8 million of items which Town officials knew needed to be replaced within the next three years. Note 3 We are aware that any system will require on-going improvements. However, the cost estimate should have included all costs necessary to correct the issues contained in the DEC consent order. Note 4 Town officials and the Board appear to have misunderstood what we stated in the report. We stated that, If a local government does not have adequate in-house expertise to plan and complete the project, it should obtain necessary services from an outside vendor. This statement was included in the report so that readers could understand that the Town can obtain outside expertise and was not intended to imply that the Town should have done so. Note 5 As stated in the report, Town officials based the Project s initial $22.1 million estimated costs on only the high priority improvements needed for the wastewater treatment plant. They did not include all needed (not optional) improvements to the Town s entire sewer system. 20 OFFICE OF THE NEW YORK STATE COMPTROLLER

22 Note 6 Nowhere in the report do we draw a relationship between the earlier $50.5 million estimate by the engineering firm and the $50 million real cost of the Phase I improvements. Note 7 The Board and Town officials should have performed a comprehensive and thorough analysis of the Town s entire sewer system to determine the overall scope and total cost to correct the issues contained in the DEC consent order, since the Town s stated reason for forming the District was to address the consent order. Note 8 The increased costs were due to the Town s poor planning process. Our report is not critical of the Town s bidding process. Note 9 We revised our report to state that the Town did have a not-to-exceed cost of $2 million in its contract with the engineering firm, providing that the Project s scope did not change or decreased. However, because the Project s scope continued to increase, the Town could not hold the engineering firm to this $2 million cap. Therefore, as the Project s costs continued to increase, engineering costs continued to increase, and the Town ultimately paid the firm $3.9 million for engineering services. Note 10 As detailed in our report, the Energy Law provides that a local government may procure energy performance contracts by issuing a written request for proposal (RFP) in accordance with procurement policies and procedures adopted by the municipality pursuant to General Municipal Law. The Town s procurement policy requires goods and services to be competitively secured to assure the prudent and economical use of public monies. There can be a two-step process for an RFP process, in which Town officials first establish a list of qualified, interested vendors, and then solicit competitive or alternative proposals from those qualified and interested vendors. Instead, Town officials used a request for qualifications (RFQ) process that required only information on the vendors qualifications and did not require vendors to include a proposed price. As stated in the report, the RFQ process was not competitive, where vendors submitted proposals for Town officials to compare and weigh against each other and award the contract to the vendor who provided the best value or most advantageous proposal. Note 11 The Environmental Facilities Corporation (EFC) was not the focus of the audit. Any review of EFC documents was solely for the purpose of gathering information to support our findings or help us gain an understanding of our audit scope area. DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 2121

23 APPENDIX C AUDIT METHODOLOGY AND STANDARDS Our objective was to determine if the Town Board provided sufficient oversight and management of the Town s Wastewater Infrastructure Capital Improvement Project and Energy Performance Contract for the period March 28, 2005 to May 26, To accomplish our audit objective and obtain relevant audit evidence, our procedures included the following: We interviewed Town officials regarding policies and procedures related to the establishment of the Orangetown Sewer District and the related Wastewater Infrastructure Capital Improvement Project. We reviewed Town procurement policies and procedures. We reviewed Town Board meeting minutes establishing the Orangetown Sewer District, approving the plan for the Wastewater Infrastructure Capital Improvement Project and increasing not-to-exceed costs. We examined vendor contracts for goods and services acquired for the Wastewater Infrastructure Capital Improvement Project and payment vouchers for the goods and services supplied. We reviewed payments from the New York State Environmental Facilities Corporation. We conducted this performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objective. 22 OFFICE OF THE NEW YORK STATE COMPTROLLER

24 APPENDIX D HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT To obtain copies of this report, write or visit our web page: Office of the State Comptroller Public Information Office 110 State Street, 15th Floor Albany, New York (518) DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY 2323

25 APPENDIX E OFFICE OF THE STATE COMPTROLLER DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY Steven J. Hancox, Deputy Comptroller John C. Traylor, Assistant Comptroller LOCAL REGIONAL OFFICE LISTING BUFFALO REGIONAL OFFICE Robert Meller, Chief Examiner Office of the State Comptroller 295 Main Street, Suite 1032 Buffalo, New York (716) Fax (716) Serving: Allegany, Cattaraugus, Chautauqua, Erie, Genesee, Niagara, Orleans, Wyoming counties ROCHESTER REGIONAL OFFICE Edward V. Grant, Jr., Chief Examiner Office of the State Comptroller The Powers Building 16 West Main Street Suite 522 Rochester, New York (585) Fax (585) Serving: Cayuga, Chemung, Livingston, Monroe, Ontario, Schuyler, Seneca, Steuben, Wayne, Yates counties SYRACUSE REGIONAL OFFICE Eugene A. Camp, Chief Examiner Office of the State Comptroller State Office Building, Room E. Washington Street Syracuse, New York (315) Fax (315) Serving: Herkimer, Jefferson, Lewis, Madison, Oneida, Onondaga, Oswego, St. Lawrence counties GLENS FALLS REGIONAL OFFICE Karl Smoczynski, Chief Examiner Office of the State Comptroller One Broad Street Plaza Glens Falls, New York (518) Fax (518) Serving: Clinton, Essex, Franklin, Fulton, Hamilton, Montgomery, Rensselaer, Saratoga, Warren, Washington counties ALBANY REGIONAL OFFICE Kenneth Madej, Chief Examiner Office of the State Comptroller 22 Computer Drive West Albany, New York (518) Fax (518) Serving: Albany, Columbia, Dutchess, Greene, Schenectady, Ulster counties HAUPPAUGE REGIONAL OFFICE Ira McCracken, Chief Examiner Office of the State Comptroller NYS Office Building, Room 3A10 Veterans Memorial Highway Hauppauge, New York (631) Fax (631) Serving: Nassau, Suffolk counties BINGHAMTON REGIONAL OFFICE Patrick Carbone, Chief Examiner Office of the State Comptroller State Office Building, Room Hawley Street Binghamton, New York (607) Fax (607) Serving: Broome, Chenango, Cortland, Delaware, Otsego, Schoharie, Sullivan, Tioga, Tompkins counties NEWBURGH REGIONAL OFFICE Christopher Ellis, Chief Examiner Office of the State Comptroller 33 Airport Center Drive, Suite 103 New Windsor, New York (845) Fax (845) Serving: Orange, Putnam, Rockland, Westchester counties 24 OFFICE OF THE NEW YORK STATE COMPTROLLER

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