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Selected Aspects of Capital Program Project Management
… (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital … scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered capital projects that were … by the State Legislature. Transit is an affiliated agency of the MTA that operates New York City subway and bus service …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementDiNapoli: State Faces Potential Budget Gaps
… budget gaps in future years, according to an analysis of the state’s Financial Plan released today by State … and tax reductions enacted this year, and the use of temporary resources to pay for recurring costs. “New York is facing the prospect of outyear budget gaps,” DiNapoli said. “New York’s rainy day …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsSignal Maintenance, Inspections, and Testing
… 2015 through October 31, 2017. Background NYCT Department of Subways’ (Subways) Maintenance of Way division has six operating subdivisions; among them, … is divided into sections for maintenance purposes. As of February 22, 2017, the signal system included 44,536 …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… 84 cents for every dollar it sent in taxes to the federal government in 2016, a wider gap than three years before, … Yorkers paid almost $255 billion in taxes to the federal government. While New York received 16 cents less per dollar … or 50.3 percent, of all taxes paid to the federal government in FFY 2016. New York's payments of more than $145 …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… 65 and older population grew by nearly half a million seniors in the last two decades, an increase of 53%, … must keep pace with demand to support critical services for older adults in the future. “Many older adults are living … employment, increasing from about 200,000 to 286,000 over the last decade. The median household income in 2023 was …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsState Agencies Bulletin No. 290
… circumstances, will receive one W-2. Workers' Compensation supplemental payments will continue to be included in the W-2 … earned income credit paid to an employee. Box 10 Dependent Care Benefits The total dependent care deductions. Box 12 … contributions for employees with Domestic Partner Health Insurance. WCX Workers' Compensation excluded amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… Officials with the Village of Fairport Industrial Development Agency … (OCED). “These audits reveal significant issues with how Fairport officials managed local economic … balance because it receives lease income from agreements with local businesses that do not contain provisions to share …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesChild Care Stabilization Grants
… the fragility of the child care system. Child care is essential for our communities to thrive but, according to the New York … whether providers used all grant funds in alignment with the goals of the program. For example, although …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsState Police Bulletin No. SP-244
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2024 State Police … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing of the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitFinancial Condition and Selected Expenses
… condition, including a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … to New York State. In return, the State forgave nearly all of NYRA’s debt obligations. In addition, a Franchise …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… securities industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits … year.” DiNapoli’s report uses a traditional measure of the securities industry’s performance by looking at the pretax profits of the broker/dealer operations of New York Stock Exchange …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostTransforming Into Construction & Development
… Objective To determine whether the reorganization of the Metropolitan Transportation Authority’s MTA Capital … to the renamed MTA Construction & Development as part of transforming the MTA resulted in improved service levels … largest transportation network, serving a population of 15.3 million people across a 5,000-square-mile travel area …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentHenderson Fire District – Financial Activities (2025M-67)
… 2024 budget was $358,332 and primarily funded by real property taxes. Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Lockport – Building Permit Fee Collections (2025M-56)
… (department), is responsible for managing compliance with building codes, rules and regulations and overseeing the … not always calculate and apply permit fees in accordance with the Board-adopted permit fee schedule and did not … or misappropriated. We reviewed 34 building permits with related permit fees totaling $247,401 and determined …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Police Bulletin No. SP-261
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Hazardous Duty Pay, and to provide agency instructions for submitting payments not processed automatically. Affected … Effective Dates: The 2025 State Police Hazardous Duty Pay is effective on 11/01/2025, end dated on 10/31/2026, and will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-261-2025-hazardous-duty-pay-eligible-employees-state-police-troopers-unitState Police Bulletin No. SP-259
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2025 State Police Expertise Pay, and to provide agency instructions for … Affected Employees: All employees in the State Police Investigators Unit (BCI) – BU62 represented by NYSPIA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitOpinion 88-45
… or statutory amendments that bear on the issues discussed in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank … draw against the entire amount of the line all at once or in increments. Interest would be payable monthly and the … relate to the issuance of capital notes. You ask whether, in our opinion, the proposed program is legal. The Local …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Great Neck Park District – Capital Assets (2025M-27)
… capital assets represent a significant investment of resources, and these assets need to be actively managed to … help to establish accountability and provide the board of commissioners (board) and district officials with the … capital assets totaled approximately $51.2 million as of December 31, 2023, with machinery and equipment …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… the federal Public Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… State Comptroller Thomas P. DiNapoli found multiple issues with how the state identified out-of-state Medicaid members, … to $1.2 billion in managed care premiums that were paid for members who may have resided outside of New York. … For example, a member appeared on a May 2020 NCOA report with a forwarding address in Florida. The individual had no …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-state