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Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, … million in both the 2010-11 and 2011-12 fiscal years. As a result, the District’s unexpended surplus funds increased … unexpended surplus funds within the legal limits. Develop a plan to use the surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationLake Placid Central School District – Transportation State Aid (2023M-95)
… report – pdf] Audit Objective Determine whether the Lake Placid Central School District (District) officials … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95State Contract and Payment Actions in June
… school tuition. $11.1 million to the New York State Nurses Association for peer assistance. Office of General … the Corporation to administer various economic development programs. $2.5 million to the city of North Tonawanda for …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneOpinion 2007-1
… training, the exercise of professional judgment or a high degree of creativity in the performance of the contract (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1State Agencies Bulletin No. 2119
… fiscal year in which the next longevity payment is due. Pre-Shift Briefing Processing The Pre-Shift Briefing amount paid to employees in BU01, BU21, or BU31 using Additional earnings Code PS1 (Pre-Shift Briefing) will be increased by normal processing in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2119-april-2023-security-performance-advancesState Agencies Bulletin No. 2335
… ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2335-april-2025-security-performance-advancesState Agencies Bulletin No. 2221
… fiscal year in which the next longevity payment is due. Pre-Shift Briefing Processing The Pre-Shift Briefing amount paid to employees in BU01, BU21, or BU31 using Additional earnings Code PS1 (Pre-Shift Briefing) will be increased by normal processing in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2221-april-2024-security-performance-advancesTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraDiNapoli Recommends Ways For LIRR To Get Back On Track
… The Long Island Rail Road's (LIRR) limited plans for handling … incidents and poor communications to riders, exacerbated the impact of train delays and cancelations this past winter, … The Long Island Rail Roads LIRR limited plans for handling …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Contract and Payment Actions in October
… contracts for state agencies and public authorities valued at $2.87 billion and approved nearly 2.4 million payments … rejected 124 contracts and related transactions valued at $140 million and more than 1,500 payments valued at more than $5.8 million. More information on these …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit … A General Ledger Business Unit GL BU is generally defined for each entity that maintains and reports on its own transactional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuState Agencies Bulletin No. 2014
… (Step 9) 007X Long Step 3 (Step 10) 9900 Long Step 4 (Step 11) Sal Below Hiring Rate – if the increment code on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2014-april-2022-security-performance-advancesState Agencies Bulletin No. 1825
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … provide for payment of performance advances on April 1 to eligible employees based on the appropriate 2019 Salary … 101-125) and NS positions (Grade 600) which are equated to a grade (Grade 101-125) and whose basic annual salary is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesState Agencies Bulletin No. 1905
… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesState Comptroller DiNapoli Releases Municipal & School Audits
… had five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle … cost of these five vehicles was approximately $2.3 million in 2025. However, the reserve fund balance totaled $971,000 … at or beyond their useful life estimates were replaced in 2025, the district may face a shortfall of approximately …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Fare Revenue Considerations for the Metropolitan Transportation Authority
… express bus, commuter rail and paratransit services to the New York region, faced difficulties in closing its projected … used public transit to commute to work in 2019. The New York City metro area also had the largest share of … real estate transaction taxes will grow from 2022 to 2026, New York City has already projected that these taxes will …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityDiNapoli: MTA Faces Its Greatest Challenges in Decades
… has been slow to reverse the deterioration in service and its financial plan entails considerable risk, according … in crisis. Service has deteriorated on the city's subways and buses, the Long Island Railroad and Metro-North. Subway ridership has fallen notwithstanding …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesTransforming Into Construction & Development
To determine whether the reorganization of the Metropolitan Transportation Authoritys MTA Capital Construction to the renamed MTA Construction Development as part of transforming the MTA resulted in improved service levels for customers process efficiencies and cost reductions
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… in penalty fees from Global Contact Services (GCS), a contractor who mishandled customer service calls and provided … customers are the losers when the MTA does not hold the contractor accountable for repeated errors,” said DiNapoli. … and recurring mistakes, there is no real incentive for the contractor to improve its practices. I urge MTA officials to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountable