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Opinion 92-22
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 94-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to finance projects located outside the …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Street Construction-Related Permits
… and permit conditions, including completing the project by the scheduled permit expiration date. We also determined … permits are required for excavations or other work on a city street or sidewalk that may cause damage to or … sites that are left uninspected may lead to work not being performed in accordance with the permit requirements, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsNon-Revenue Service Vehicles and On-Rail Equipment
… spent almost $25 million on vehicle purchases and nearly $16 million on vehicle repairs for the three years ended … We found 90 were done late and 28 were not done. For the 3-year period reviewed, 135 NYS inspections were required. Of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… climate change poses to transit, and its most recent 20-year needs assessment shows many capital needs are overdue … transit system.” To prepare for the release of its five-year capital programs, the MTA creates a 20-year capital … 2015-2019 capital program — to replace those over 40 years old and prone to break downs — but the new cars are not …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… financial statements filed by 381 schools for fiscal year 2018 and found 70 faced some level of fiscal distress. … 12 months. One of them, an ESL school, closed less than a year later. SED estimated $400,000 would be paid from its TRA …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleState Comptroller DiNapoli Releases Municipal Audits
… Hampton , Islip Housing Authority , Jefferson Community College , City of Lockport , Sullivan County Community College , City of Troy and the West Ghent Volunteer Fire …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… A $5.5 billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to … City balance its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion in costs in FY 2024 to … of $9.9 billion in FY 2025, $13.4 billion in FY 2026, and $16.2 billion in FY 2027. Tax revenue would have to grow at a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomPark Accessibility for People With Disabilities
… City) Department of Parks & Recreation (Parks or agency), a mayoral agency, is the chief steward of City parkland. … parks, public spaces, and recreational amenities; build a park system for present and future generations; and care … for their completion. As reported in a December 2005 audit by our office, Compliance With ADA Requirements (2004-N-6), …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesStreet Construction-Related Permits (Follow-Up)
… issuance, including one that was reinspected more than 1 year after the 30-day time frame that permittees have to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Tier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit up to 36 years. Alternative Death Benefit … to pay your pension if you had retired on the date of your death. This benefit frequently is larger than the …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsRefunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer of membership or withdrawal of excess member contributions . If there is …
https://www.osc.ny.gov/retirement/members/divorce/refundsXI.11.E Retainage – XI. Procurement and Contract Management
… retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . Since one of the … on any purchase order associated to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies … retainage against a contract can be found at Chapter XII Section 6 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageEnforcement of the Mitchell-Lama Surcharge Provisions
… Purpose To determine if surcharges are being properly assessed at Mitchell-Lama housing developments supervised by Homes and Community Renewal’s Division of Housing and … rental and cooperative housing to middle-income families. A total of 269 State-supervised Mitchell-Lama developments …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1752
… employee who otherwise meets the eligibility criteria but is on an approved leave of absence, including Workers’ … payment upon the return from leave, provided the return is prior to 04/01/2020. Eligible Titles Motor Equipment … and Retirement Information The 2019 Tool Allowance Payment is not included in the calculation of overtime and is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1752-2019-csea-tool-allowance-paymentNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… led by New York State Comptroller Thomas P. DiNapoli, as Trustee of the New York State Common Retirement Fund (the … 310 investors with more than $32 trillion under management as the largest shareholder engagement initiative on climate … Presbyterian Church USA and SHARE on behalf of Fonds de Solidarité des Travailleurs du Québec (FTQ). The full text …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsState Agencies Bulletin No. 1600
… to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1600-2017-csea-tool-allowance-paymentState Police Bulletin No. SP-105
… lump sum Education Payment is provided in June of each year.\ Contract Provisions and Eligibility Criteria … for such degree shall occur annually in June of each year and shall be for one degree only. When such degree is obtained in a fiscal year, such payment shall be made as soon as practicable after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-associationDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… misconduct, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … Individuals can hold more than one license. To qualify for a nursing license, applicants must meet certain standards … are rated on a scale of priority 1 to 4, with "priority 1" being the most serious. SED receives about 6,000 complaints …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-department