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DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… revenue as in 2019. DiNapoli also noted fare revenue could rise if the MTA exceeded the midpoint of its ridership … to taxes like the other transit systems. In particular, real estate transaction taxes have shown increased sensitivity …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropOpinion 88-74
… that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and Expenditures … CULTURAL AFFAIRS LAW, §57.07; COUNTY LAW, §226; GENERAL MUNICIPAL LAW, §§72, 72-b, 77-a; NOT-FOR-PROFIT CORPORATION … taxpayers, a proposition be submitted at a town or village election for a contribution of not more than $500 in any one …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Unified Court System Bulletin No. UCS-339
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees … in April 2024. Note: The 2021-2026 CSEA agreement phases out the Judicial Longevity Payment beginning in April 2023. … in the employee’s taxable gross subject to employment taxes and income taxes. Federal, State and New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Village of Asharoken – Claims Audit and Treasurer’s Duties (Suffolk County) Auditors found the … not support the district procuring a $1.2 million ladder truck in the most cost-effective manner and did not pursue … process for 11 purchases totaling $178,347 out of 18 purchases totaling $414,458. In addition, officials did …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1505
… implemented the 2011-2016 Agreements between the State of New York and the CSEA, provides for payment of the 2016-2017 … code must be evaluated and if an update is required, the new increment code must continue to reflect payment … results in a salary below the Job Rate of the grade of the new position) effective after receiving the October 2016 CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-84
… implemented the 2011-2016 Agreement between the State of New York and DC37, provides for payment of the 2017-2018 … code must be evaluated and if an update is required, the new increment code must continue to reflect payment … results in a salary below the Job Rate of the grade of the new position) effective after receiving the April 2017 DC37 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sumOpinion 89-39
… exception when the conflict of interest results from the status of the municipal officer or employee as an officer or … an interest in the contract for reasons other than his status as officer or employee of the entity (see General … that municipal codes of ethics must provide standards with respect to, among other things, private employment in …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business … with matters before the town may violate section 805-a, depending on the particular circumstances. It may be … in connection with matters before the town, section 805-a of the General Municipal Law would have to be …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Comptroller DiNapoli Releases State Audits
… audits have been issued: Department of Corrections and Community Supervision, Corcraft's Textile Procurement … several potential safety issues, including the lack of smoke and carbon monoxide detectors. Port Authority of New York and New …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of … Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and examinations have been issued. City University of New York (CUNY): Time and Attendance Practices for Public … Metropolitan Transportation Authority (MTA): New York City Transit, Manhattan and Bronx Surface Transit …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly … Period January 1, 2017 – November 30, 2021. The release of this report was suspended while outside law enforcement … the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer charges and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92DiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… New York City’s $127 billion fiscal year (FY) 2027 preliminary budget (February Plan) provides more transparency for … chronic underbudgeting and exposing an emerging structural budget gap that may require choices that threaten the city’s …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsOpinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Other Bulletin No. 15
… Addtl Sft Comp – Hourly BSA Back Salary Award EC1 Extra Serv Clin Teacher Multi EC2 Extra Serv Clin Teacher Single EH1 Extra Serv Physician 76 Multi EH2 Extra Serv Physician 76 Single …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityState Agencies Bulletin No. 1310
… not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … 2013-2014 Performance Awards (Longevity Lump Sum Payments) in April 2014 as one-time, lump sum payments in the amount of $1,250 or $2,500. Effective Date(s) Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1310-april-2014-public-employees-federation-pef-longevity-lump-sum-llsOpinion 90-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of … §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a special act requiring otherwise, the … the assessed value for county purposes of the property in the village as listed on the town assessment roll by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases State Audits
… Medicare claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims … the problems identified in the initial audit report. This included the recovery of $977,343 in Medicaid … totaling over $4,600 for employee payroll advances, which is prohibited. Port Authority of New York and New Jersey: …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2