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Opinion 88-57
… the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may include a classification under which … town board, on behalf of a water district, may establish a schedule of water rates including a classification under … a town, on behalf of a water district, may establish a schedule of water rates under which senior citizens who meet …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Train delays have increased as the subway system’s on-time performance has … are controllable, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The … the delays caused by growing ridership, the MTA would have more to show for its efforts than a 17-slide Power Point …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackOpinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14IX.7.E Disaster Assistance – IX. Federal Grants
… Assistance Accounting process will be used each time there is a disaster event. This process requires the … Assistance Accounting process will be used each time there is a disaster event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Agencies Bulletin No. 2228
… Loc Pay - 8 hour (LCA) $2243.54 Seas Loc Over 1520 - 8 hr. (LCB) $1.48/hour Seasonal Loc Pay - 7.5 hrs. (LCC) $2243.54 Seas Loc Over 1425 - 7.5 hr (LCD) $1.57/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1121.40 Seas LOC Mid Hud over 1520 8hr (LCF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonalState Agencies Bulletin No. 2295
… An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … reaches the maximum annual contribution limit based on the criteria mentioned in ‘ Background’ section above. … 50 and over and age 60-63 extended catch-up amounts based on the employee’s date of birth in PayServ. Resume …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaLocal Government – 2022 Financial Condition Report
… and fire districts ($853 million). COVID-19 reduced many local government expenditures, often as a result of the … mid-March through the end of the school year in June. In many cases, building and recreational program closures … Although LFY 2020 presented extraordinary challenges to many local governments and school districts in particular, …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOversight of Undistributed Child Support Funds
… to applicable statutes. Prior to our audit, OTDA had taken very few steps to ensure all districts were aware of the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… The New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical … services provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … for Services Provided by Eastern Orange Ambulatory Surgery Center (2015-S-53) United HealthCare: New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOversight of Juvenile Justice Facilities
… meet State standards and regulations for the health and safety of juveniles and staff. The audit covered the period … mission is to serve New York’s public by promoting the safety, permanency, and well-being of our children, families, … DJJOY Policy and Procedure Manual, conduct regular fire safety inspections, have an emergency plan, maintain sanitary …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Metropolitan Transportation Authority MTA New York City Transit Transit identified potential damage to its system and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsSelected Aspects of Capital Program Project Management
… Transportation Authority (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a … to avoid recurrence. Require the CM office to verify the number and title of employees on site on a daily basis, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementCUNY Bulletin No. CU-733
… an adjustment to non-COVID-19 related overtime is needed, ARO must be entered. Please refer to Payroll Bulletin No. … Entry page in Payserv. The Earnings Codes AJR, ARC, and ARO must be reported as follows: Earnings Begin Date: Enter … last date to be adjusted. Earnings Code: Enter AJR, ARC or ARO as appropriate. Amount: Enter the total amount of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesCUNY Bulletin No. CU-736
… OT) and SP6 (Taping-Super Painter OT) is needed, ARO must be used. Please refer to Payroll Bulletin No. 1893 … Entry page in Payserv. The Earnings Codes AJR, ARC, and ARO must be reported as follows: Earnings Begin Date: Enter … last date to be adjusted. Earnings Code: Enter AJR, ARC or ARO as appropriate. Amount: Enter the total amount of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateCUNY Bulletin No. CU-394
… and Action Reason codes and to provide instructions for payment of the CUNY Paid Parental Leave Benefit. Affected … years of age. The program also provides for a retroactive payment to be made to any employee who qualified for this … between July 17, 2008 and March 20, 2009. Eligibility and Payment Information Eligibility In order to receive the Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-394-cuny-paid-parental-leave-benefitSUNY Bulletin No. SU-196
… Purpose To provide agency instructions for processing the $500 Service Award for part-time employees. Affected Employees Part-time … New York and the United University Professions, provides for a $500 Service Award to be processed as a lump sum … To provide agency instructions for processing the $500 Service Award for parttime employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedHenderson Fire District – Financial Activities (2025M-67)
… appropriate records and reports? Audit Period January 1, 2023 – February 27, 2025 We extended the audit period to … financial reports to the Board. As of December 31, 2023, the District had four bank accounts with combined cash … bank reconciliations for the checking account from January 2023 through March 2024. The Treasurer identified …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Lewis – Records and Reports (2025M-17)
… accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The … fund, highway fund and water district as of December 31, 2023 and November 30, 2024, and determined that 12 accounts … and be aware of the Town’s true financial condition. The 2023 Annual Financial Report (AFR) was not accurate. For …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17CUNY Bulletin No. CU-845
… purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 3.125% General Salary Increases for eligible IBT 237 employees. Affected Employees: Employees … criteria below on the effective date may be eligible for the General Salary Increase if they: Are in Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalState Comptroller DiNapoli Releases Municipal & School Audits
… and accurately charged to customers. Tuckahoe Union Free School District – Overtime (Westchester County) District … audit of company records, as required. Jericho Union Free School District – Acceptable Use Policy (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1