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Train On-Time Performance
… City Transit (Transit) provides rapid transit services in New York City, 24 hours a day, 7 days a week. The MTA’s … station stops or fails to operate on its scheduled route in accordance with the timetable). Transit’s Department of … percent. On balance, there has been a persistent decline in OTP during the period. For the period March 2013 through …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceOpinion 92-53
… county after the city's sales tax ceases to be effective. With respect to whether the State Comptroller's approval is … body of the county and of each of the cities in the county with the approval of the state comptroller". Thus, the … and county. Consequently, this Office has no approval role with respect to the county's distribution formula set forth …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New York State and Local …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overSales Tax Vendor Registration Practices
… August 5, 2020 and their application status as of November 20, 2020. About the Program The Department is responsible for … New York must register if they have both sold more than $500,000 of tangible personal property that was delivered in New York and conducted more than 100 sales of tangible personal property delivered in New York …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… not provide adequate oversight of financial operations. In addition, our previous audit report, Caledonia Fire … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… from procurement transactions initiated on or after January 1, 2006 are subject to the procurement lobbying … Responsibility Determination In accordance with Section 16 - Vendor Responsibility of this Chapter, the procurement … for soliciting a response from offerers intending to result in a procurement contract with a governmental entity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actFacilities Planning Bureau Project Review (2018-S-2)
To determine if the State Education Department’s Facilities Planning Bureau completes its review of projects in a timely manner and, if not, what the impacts...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s2.pdfDiNapoli Releases Municipal Audits
… Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating effectively. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsNew York City Budget Balanced But Economic Risks Have Grown
… a year-end surplus. The city also deposited an additional $100 million into the Retiree Health Benefits Trust, which now … $98 billion at the end of FY 2018, an increase of $10 billion in one year. The annual budgetary cost for those …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … form or some indication that travel was properly approved. Is the travel or mileage reimbursement form attached, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Agencies Bulletin No. 2343
… Maintenance Allowance. Affected Employees: Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … The OFPC Uniform Allowance Side Letter contained in the 2023-2026 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionDiNapoli Releases Analysis of State Financial Plan
… The temporary PIT rate increase results in the state being more dependent on high-income taxpayers; these taxpayers … at the end of SFY 2021-22 to $19.4 billion in SFY 2024-25, which would result in reserve funds equal to 15% of State … restore prudent debt policies. The state should use more “pay-as-you-go” funding to reduce future debt issuances and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… level in 2019. Workers continue to return to the office, with the latest data showing an office occupancy rate of …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsState Agencies Bulletin No. 1680
… statement Affected Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of … In accordance with IRS Publications 15-A, Employer’s Supplemental Tax Guide 2018, and 1141 General Rules and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Agencies Bulletin No. 1958
… the 2021 tax year. Affected Employees Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS Publications 15-A, Employer’s … The consent by the employee must be made electronically in a way that demonstrates that the employee can access the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2State Agencies Bulletin No. 1772
… of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement. Affected Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt … Form W-2 statement are affected. Background In accordance with IRS Publications 15-A, Employer’s Supplemental Tax Guide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2State Agencies Bulletin No. 1861
… of this bulletin is to inform agencies that employees with NYSPO access are able to opt out of receiving a paper … 2020 tax year. Affected Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt … Form W-2 statement are affected. Background In accordance with IRS Publications 15-A , Employer’s Supplemental Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2State Comptroller DiNapoli Releases School Audits
… and the Palmyra-Macedon Central School District . "In today's fiscal climate, budget transparency and … such as when employees do not submit payroll information in a timely manner. Additionally, district officials did not … does not establish a threshold value for tagging assets. In addition, the IT department does not have written …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with learning disabilities who are between three and five … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM’s requirements. For the three fiscal years ended … identified $841,392 in reported costs that did not comply with SED’s requirements, including $483,136 in personal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manual