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XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial reporting principles. From time to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standards

Transformation of the MTA

… whether the Metropolitan Transportation Authority (MTA) established a working plan for implementing … and the savings to be achieved. We also determined whether MTA has implemented any aspect of the Transformation Plan … changes in the Public Authorities Law (PAL) requiring MTA and its affiliated entities to develop and complete a …

https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mta

State Agencies Bulletin No. 2344

… Payment for Long-Term Seasonal Employees for employees in positions represented by the Civil Service Employees Association (CSEA) and the Public Employees Federation (PEF). Affected … Office of Parks, Recreation, and Historic Preservation, in the following bargaining units who meet the eligibility …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employees

DiNapoli Releases Report on Local Roads

… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal year … Comptroller Thomas P. DiNapoli. Some local communities put road projects on hold during the pandemic, but an influx of … the same time the Executive is proposing more funding for road repair and improvements. Local governments own 85% of …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roads

DiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances

… New York City, facing significant uncertainty in its economic and financial outlook, should develop a comprehensive plan to … be well-served by developing and considering all options, in order to identify if and when deficit financing is truly … New York City facing significant uncertainty in its economic and financial outlook should develop a …

https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-finances

DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges

… In New York state, EMS are provided by an assortment of public and private entities. These may be funded by local governments, users of the service, insurance, or a combination of these and other … or rescue squads has remained relatively steady from 2012 to 2022. Expenditures for these services, however, have …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challenges

DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities

… doesn't account for a lot of folks who acquire their disability after age 26," said Congressman Sean Patrick … names without risking their Supplemental Security Income (SSI), Medicaid and certain other means-based benefits.* NY … present before age 26. Participants must be eligible for SSI or Social Security Disability Insurance (SSDI), be blind, …

https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilities

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and applicable laws for the period January 1, 2016 through … Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing

Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General

… New York is proud to see one of our own appointed to the highest legal position in our … New York is proud to see one of our own appointed to the highest legal position in our …

https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorney

Opinion 89-56

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 386 NYS2d 657; Board of Education v Associated Teachers of Huntington, Inc. , 30 NY2d 122, 331 NYS2d 17). In this …

https://www.osc.ny.gov/legal-opinions/opinion-89-56

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were … accurate. Had officials monitored the electricity rates and ensured the utility bills were accurate, officials may … company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Compliance With State Arts Education Requirements (Follow-Up)

… (DoE) students (in the 2011 graduating class) completed an Arts Education curriculum that complied with State Education … (46 to 64 percent) did not meet one or more of the SED Arts Education requirements. Consequently, students who did not receive Arts Education in compliance with SED Regulations might not …

https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-follow

Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)

… homes in Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West …

https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246

Financial Outlook for the Metropolitan Transportation Authority

One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdf

Implementation of Train Service to Grand Central Madison (2023-S-28) 180-Day Response

To determine whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed customer needs. We also determined whether LIRR addressed passenger concerns in General Order #202 effective September 5, 2023.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s28-response.pdf

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