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Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation … million. Of the 147 units, 141 were purchased with capital funds, four were purchased with operating funds, and two were not designated. The objectives of our …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followTown of Lewis – Records and Reports (2025M-17)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. … …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… services do not involve consumable goods and no transfer of an asset (to the State) occurs when services are provided … services such as bond counsel, agency representation in court/hearings, review of documents, etc. 55174 Attorney for … reimbursement of travel expenses of non-salaried public officers who are members of boards, commissions, advisory …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceState Agencies Bulletin No. 1250
… equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the employee’s current grade on the … eligible for a performance advance provided the employee: Is in a BU06, BU46, BU66 or BU79 position on the payment … recommendation approved by the Division of the Budget; and Is Active or on a Leave With Pay on 05/08/13 (Administration) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1250-april-2012-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1108
… of Management Confidential employees. Effective Date(s) The 2011-2012 M/C Deficit Reduction Plan will commence … CON Contract Pay Regular Earnings FEE Fee FRC Fee – Retirement Credit GEO Geographic Pay IPF Inconvenience Pay – … the pay period dates being processed. It is the agency’s responsibility to determine the monies that should not have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1108-2011-2012-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 1144
… of Management Confidential employees. Effective Date(s) The 2012-2013 M/C Deficit Reduction Plan will commence … CON Contract Pay Regular Earnings FEE Fee FRC Fee – Retirement Credit GEO Geographic Pay IPF Inconvenience Pay – … the pay period dates being processed. It is the agency’s responsibility to determine the monies that should not have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1144-2012-2013-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 1143
… Pay Period 26L/1C. The Additional Pay record should be set up as follows: Earnings Code: D4C Effective … Deficit Reduction Plan period. The Additional Pay record should be set up as follows: Earnings Code: D4C Effective … Note: An Additional Pay record using Earnings Code D4C should only be created for an employee in a composite …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-serviceState Agencies Bulletin No. 1142
… Pay Period 26L/1C. The Additional Pay record should be set up as follows: Earnings Code: D4P Effective … Deficit Reduction Plan period. The Additional Pay record should be set up as follows: Earnings Code:& D4P Effective … Note: An Additional Pay record using Earnings Code D4P should only be created for an employee in a composite …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1142-2012-2013-deficit-reduction-plan-employees-represented-public-employeesState Agencies Bulletin No. 2313
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the change … Sum Payment (Earnings Code LLS) based on years at job rate to a Longevity Service Payment (Earnings Code LGS) based on … to the new LGS payment. Receiving an LLS payment and do not qualify for an LGS payment Employees who are currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitFare Revenue Considerations for the Metropolitan Transportation Authority
… MTA Faces Substantial Gaps That Will Require Cost and … express bus, commuter rail and paratransit services to the New York region, faced difficulties in closing its projected …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… care industry is far from over,” DiNapoli said. “Prices in New York are among the highest in the nation, while child care workers earn wages well below … dropping even before 2020, but the decline accelerated in 2020 and 2021. During these two years, more than 80% of …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsOpinion 88-55
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … §1402; VILLAGE LAW, §§4-412(3)(9), 10-1018: While there is no statute requiring the fire company which constitutes the … Law. The board of fire commissioners or, if there is no board of fire commissioners, the board of trustees may …
https://www.osc.ny.gov/legal-opinions/opinion-88-55DiNapoli: Fiscal Stress Remains Low in Villages
… Fiscal Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress . DiNapoli’s office evaluated … May 31. For 2014, three villages have been classified as in “significant fiscal stress,” four in “moderate fiscal …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesDiNapoli Halts $24 Million in Suspicious Tax Refunds
… 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and approved 4.8 … January 1, 2013 through December 31, 2013. During that year, DiNapoli’s auditors stopped 12,746 questionable refunds totaling over $93.3 million. Of …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… timely processing of contracts and amendments that utilize funds with near-term lapse dates within the date ranges … more information see Chapter XI, Section 2.C - Contract Funds Reservation. Transaction Submittal Date Range Lapse Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly classify receipts that were initially recorded as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsDiNapoli Releases May State Cash Report
… impacts state revenues." Through the first two months, All Funds receipts totaled $22.5 billion, representing a decline … a new monetary settlement of $350 million in May. All Funds spending totaled $27.1 billion through May 31, … $4.3 billion or 19.1 percent higher than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… Local sales tax collections in New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas … October 2020. This growth continues the trend that began in April of monthly sales tax collections exceeding last …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020Comptroller's Oversight of State Contracts
… and/or protest procurements. Tools and Dashboards Search All Contracts Search over 260,000 contracts that State agencies have with … Comptroller’s review and approval and those that are not. Search Contracts View Breakdown of Contracts by …
https://www.osc.ny.gov/state-agencies/contracts/oversightState Agencies Bulletin No. 786
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … processing adjustments and changes. Background Chapter 10 of the Laws of 2008 provides for a retroactive 3% General Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/786-april-1-2007-salary-longevity-and-inconvenience-pay-increases-employees