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DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… on-time performance. Some delays were controllable (car equipment problems, track work), while others were not … if the MTA could show efforts to address these issues. Car Equipment: Three district managers said subway car equipment problems, which caused six percent of the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackOpinion 92-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE CHIEF -- Powers and Duties (continuation of service until new chief appointed) -- Vacancy (procedure … or the assistant chief would perform the functions of chief …
https://www.osc.ny.gov/legal-opinions/opinion-92-38DiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… federal Public Assistance Reporting Information System (PARIS), which matches enrollment data of public assistance … NYSOH started. DOH did not start reviews of the NYSOH PARIS match results until two years later, in October 2019. … outside of New York according to data sources other than PARIS, such as the U.S. Postal Service’s National Change of …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateState Comptroller DiNapoli Releases Municipal Audits
… due to the vendor’s use of the higher year-end Consumer Price Index rate instead of the monthly CPI rate. Six claims … paid approximately $4,000 more than the state contract price for the more than 16,700 gallons purchased during the … recorded collections and disbursements and maintained current and accurate records and reports. In addition, …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2409
… be calculated and appear on IRS Form W-2 for calendar year 2025 and to provide information on additional groups. … Bill Act (OBBBA), became Public Law 119-21 on July 4, 2025. The OBBBA amends the Internal Revenue Code allowing an … overtime compensation received during taxable years 2025 – 2028. New Tax Deduction : Individuals who receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2409-reporting-premium-overtime-earningsAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfUnified Court System Bulletin No. UCS-328
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 and April 2023 Location Pay and Location … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2022 and April 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… unsafe conditions at developments in Manhattan, Queens and on Staten Island. “Every New Yorker deserves safe and clean … physical inspections of the developments, and HPD relies on HDC reports to determine whether developments are being … need to be made to ensure tenants can live with dignity. My office’s annual Worst Landlord Watchlist spotlights …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfCUNY Bulletin No. CU-346
… (The 2007 academic calendar contract is 77 days: 14 days at old rate and 63 at new rate. 63/77 = 81.81818% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffPrivacy and Security of Student Data (2021-S-29) 180-Day Response
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29-response.pdfPrivacy and Security of Student Data (2021-S-29)
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfSUNY Bulletin No. SU-210
… Summer Session. When Agencies Must Enter Additional Pay Information in Pay Period 11L Prevention of Automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-210-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-224
… Date(s) Effective 08/13/15, paychecks dated 09/09/15 for 21P employees and effective 09/01/15, paychecks dated … for Pay Period 11L, OSC will automatically insert a row on the Contract Pay page for the 2015-2016 semesters … Pay page will be automatically ended effective 08/13/15 when the employee is placed on Leave of Absence, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-224-restoration-contract-pay-and-additional-pay-suny-21p