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Subway Wait Assessment
… (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; … an average 5.5 million weekday passengers on its 23 subway lines (which includes three shuttle lines). From the original 28 stations built in Manhattan and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Comptroller DiNapoli Releases Municipal Audits
… receipts for collections totaling $18,289 received for 273 of 805 fees (34%). The clerk also did not prepare …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… As a result, various department officials responsible for overseeing the contracts approved claims totaling … documentation from county departments. Expenditures for one contract exceeded the agreed upon contract amount by … revenues by an average of $1.6 million annually for a three-year period. Delaware Academy Central School …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Treasurer filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)? Audit Period … the board of fire commissioners of a fire district with revenues of at least $400,000, to annually obtain an … Law (GML) Section 30 requires a treasurer to prepare, file with OSC and make available to the public an annual report of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Opinion 95-31
… chief where prior chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming … police department shall be increased by at least the same dollar amount of the increase received by such next … of the chief of police be increased by at least the same dollar amount as the increase received by the next ranking …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- … You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli Calls for Improvements to Capital Planning Process
… needs to better assist policy makers to determine our most pressing needs and how much money is required to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Agencies Bulletin No. 2208
… Affected Employees: All employees in Bargaining Units 02, 03, 04 and 47 represented by CSEA who meet the … 03/28/2024 04/24/2024 Institution 1 Lag 04/04/2024 05/02/2024 Eligibility Criteria: Employees in Bargaining Units 02, 03, 04 and 47 who currently receive Earnings Code LOC or …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Agencies Bulletin No. 2215
… OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … 190 of the Laws of 2023 provides for an increase in Location Pay for employees located Downstate who are … OSCs automatic processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2114
… Affected Employees All employees in Bargaining Units 02, 03, 04 and 47 represented by CSEA who meet the … Eligibility Criteria Employees in Bargaining Units 02, 03, 04 and 47 who currently receive LOC or LMH, on or … the April 2023 increases for employees in Bargaining Units 02, 03, 04 and 47 receiving Location Pay or Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesVI.2.C Budget Journal Transactions – VI. Budgets
… chartstrings within a Business Unit (BU) using the KK_SEG ledger. For more information, see Section 3.A – Budget … chartstrings across Business Units (BU) using the KK_SEG ledger. For more information, see Section 3.A – Budget … to upload their Project Child budgets using the KK_PRJC ledger and their Agency KK ledger, if used. OSC BSAO Budgets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are … Determination of Residency for Tuition Purposes, State University of New York Track state and local government … The State University of New York SUNY needs to make sure its campuses are …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsSUNY Bulletin No. SU-302
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesOversight of Sidewalk Sheds
… are not corrected can have severe consequences, as in the case of a pedestrian killed on December 17, 2019 after being …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Activities provide the functional breakdown of a project for control and cost tracking purposes. Activities are used … Standard activities are a predefined list of Activity IDs for a Project Type. If a project has a Project Type that has … activities, then standard activities can be applied for the project. For each Project ID with a Project Type that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) … component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is … MiFi distribution, usage and billing. During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… from entering the facilities and improve access to health, mental health and educational services, according to an audit … access to education, special education and medical and mental health services so the youth are prepared to re-enter … ACS is responsible for admitted youths’ safety, medical, mental health and case management services and oversees their …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthOpinion 2009-1
… is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire … recuse himself or herself from discussions on the appointment and on other resolutions relating specifically to … herself from discussions, and abstain from voting, on the appointment of his or her spouse to the office of treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1State Agencies Bulletin No. 833
… a Performance Advance. Agencies must submit a Job Action Request using the Action/Reason code of DTA/USP (Data … of employees with Increment Code 0003 on the Job Data record using the Action/Reason code of DTA/CIC (Data … EmplID, Effective Date, Effective Sequence, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/833-september-2008-performance-advances-graded-and-ns-equated-gradeCUNY Bulletin No. CU-521
… as follows: Current Code Updated Code 0101 0101 if the new salary is below the ‘last one-year step’ 0101 1116 if the new salary equals the ‘last one-year step’ 1109 No automatic … code used as well as the old compensation rate and new compensation rate. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-521-january-2016-city-university-new-york-cuny-increments