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State Comptroller DiNapoli Releases Audits
… placed constraints on the audit, including delays in and denial of access to records needed to evaluate the … (2017-F-28) (Follow-up) An initial audit released in September 2016 found OGS had made substantial progress … comprehensive statewide plan for implementing the program. In a follow up, auditors found the agency had addressed the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a deposit is … The following types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts agencies are …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewOpinion 88-11
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance … be re-conveyed to the original grantor or his successors in interest, without special legislation. However, a special … to a party other than the grantor or his successor in interest. Prior opinions, including 20 Opns St Comp, 1964, …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Comptroller DiNapoli Releases Audits
… system, including New York City Transit (Transit). In September 2007, the Chair of the MTA appointed a … prevent damage found that projects were often incomplete in scope of work, not finished on time or within budget, or … their registration every two years. A prior audit, issued in July 2021, found security guards classified as …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… is essential to involve both program and fiscal employees in the process. In cases where a request for proposal includes a provision … and final offer or when agencies are seeking contracts in a single or sole source market, agencies should also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsOpinion 94-1
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … These provisions are generally parallel to those contained in articles 12 and 12-A of Town Law (§190 et seq.) relative … the cost of services rendered by officers and employees in connection with operation and maintenance of a district. …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-23
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from … 1, 1928 for such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in reply to your request for …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 96-23
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- … broad exemption to towns, or other municipalities (except in certain instances counties) from the statutory court fees … which clerks are required to charge or collect. This is in reply to an inquiry from your office requesting an opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Unified Court System Bulletin No. UCS-315
… Employees: Eligible employees of the UCS who enroll in the Annual Leave and/or Compensatory Time Exchange Program … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in Bargaining Units 86, 88 and CT. In January 2023, employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programUnified Court System Bulletin No. UCS-307
… Differential Payment (SLED). Affected Employees: Employees in the following bargaining units who meet the eligibility … annual Security and Law Enforcement Differential payment in the amount of $750. Chapter 164 of the Laws of 2017, as … annual Security and Law Enforcement Differential payment in the amount of $750. In addition, consistent with prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… (Transit) published "wait assessment" shows a decline in performance. Wait assessment measures the train's ability … sets targets for the number of minutes between trains in an effort to provide evenly spaced service. Transit also … together — which it calls the wait assessment. The goal in 2013 was to have 79.4 percent of all trains meet their …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014DiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… critical and daily emergency services throughout the city. In fiscal year (FY) 2025, the city spent $415 million on fuel and fleet repair, and over $400 million in capital funding for new vehicle acquisitions. “New York … 85 months. This aging fleet has contributed to a decline in vehicle readiness, with in-service rates for critical …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenState Agencies Bulletin No. 882
… employees represented by PEF who move to a graded position in any bargaining unit effective on or after April 11, 2008 … employees retroactive to April 11, 2008. This method is in addition to the Civil Service Law, Section 131.5 rules still in existence. The side letter to the 2007-2011 PEF agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesState Comptroller DiNapoli Remarks to the New York City Financial Control Board
… Then as the fiscal year went on, the City found billions in resources, often from revenues beating its very … this into perspective, my office projected $127.7 billion in spending entering FY2027, while the prior City … adopted budget now projects spending at over $127 billion in FY 2027 as well, inclusive of prepayments. This budget …
https://www.osc.ny.gov/press/releases/2026/08/state-comptroller-dinapoli-remarks-new-york-city-financial-control-boardDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… grateful that this interagency partnership was successful in bringing these individuals to justice.” Brink’s mother … Community College for over 22 years before retiring in June 1995. She died in May 2020 and all pension payments should have stopped at …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… public funds is contemptible and undermines public faith in government. My thanks to Tioga County District Attorney … Martin and the New York State Police for their partnership in ensuring justice is served in this case.” New York State Police Superintendent Steven G. …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageComptroller DiNapoli Releases Municipal Audits
… , North Shore Public Library and the Town of Westerlo . "In today's fiscal climate, budget transparency and … of claims approved by the board for payment was included in the board minutes and the amounts in the minutes did not agree with the total amounts of the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… Rapasadi has pleaded guilty to corrupting the government in the third degree, a felony, and petit larceny, a … misdemeanor. At the time of his plea, he paid back $12,865 in restitution and was placed on interim probation. This is … police vehicles for the Troop D headquarters based in Oneida. Rapasadi was convicted of ordering auto parts and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonySocial Services Block Grant – Federal Funding and New York
… for low-income households. SSBG was first established in 1981 through the Omnibus Reconciliation Act as a … FIGURE 1 – SSBG Uses, FY 2026 Preliminary Budget (in millions) SSBG Funds by Services FY 2025 FY 2026 ACS … which are intended to reduce the time that children spend in foster care. In total, SSBG funds make up 27 percent of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Mid Island reports to SED on its annual CFRs. The State, in turn, reimburses the counties 59.5 percent of the tuition … 30, 2013, Mid Island reported approximately $3 million in reimbursable costs to the SEIT program. Our audit scope … fiscal years ended June 30, 2013, we identified $655,055 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manual