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Transportation – 2021 Financial Condition Report
… to excellent, a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse Than in Other States In 2020, New York State was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTown of Argyle – Town Clerk and Budgeting (2012M-231)
… to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Transportation – 2022 Financial Condition Report
… * Based upon the U.S. Federal Highway Administration’s National Bridge Inventory, all bridges where the owner is State, State Park, Other State and State Toll are included as …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationFinal Average Salary – Article 14 Benefits
… the last three years of employment. If the earnings in any year included in the FAS period exceed the average of the previous two years of earnings by more than 10 percent, the amount in excess of 10 percent is excluded from the computation. The …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Final Average Salary Overview
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 … the average of the wages you earned during any 36 consecutive months of service when your earnings were …
https://www.osc.ny.gov/retirement/publications/1822/overviewOpinion 94 - 23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located … pursuant to Town Law, §170(1), the town board of the town in which the extension is to be located may proceed on its …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 89-49
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or … executor) SURROGATE'S COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator …
https://www.osc.ny.gov/legal-opinions/opinion-89-49DiNapoli Releases Analysis of SFY 2024-25 State Budget
… reserves such as the “economic uncertainties” fund can be used by the Executive for any purpose, with no …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… Value Pharmacy, Inc. ("Value"), located at 257 Broadway in Lynbrook, New York, for allegedly defrauding the New York … Goldin, an owner of Value, is charged with Grand Larceny in the First Degree and other crimes for having allegedly … million dollars of prescription medication it did not have in stock to dispense. The Attorney General’s Medicaid Fraud …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyState Comptroller DiNapoli Releases Audits
… Authority – Fare Evasion (Follow-Up) (2022-F-23) For 2018, the Metropolitan Transportation Authority (MTA) … audit. Of the initial report’s 19 audit recommendations, 13 were implemented, four were partially implemented, one was … identified in the initial audit. Of the initial report’s 15 recommendations, four were implemented, two were partially …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Upstate Transportation Authorities Suffer Revenue Plunge
… COVID-19 pandemic created unprecedented challenges for the State’s regional transportation authorities by disrupting … public transportation in four upstate areas of New York State. 1 Combined, the Capital District Transportation … and RGRTA; PARIS All four authorities are highly reliant on subsidies. State subsidies account for more than 50 …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Personal Service expenditures are the various forms of compensation for State employees and certain … Personal Service expenditures are the various forms of compensation for State employees and certain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Westchester Community Opportunity Program, Inc. (WestCOP) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Roosevelt, serving students from 28 school districts … June 30, 2018, CPN reported approximately $3.8 million in reimbursable costs on its CFRs for two rate-based special … June 30, 2018, among other issues, we identified $159,069 in ineligible costs reported by CPN on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualTown of Fishkill – Fiscal Stress (2013M-188)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, through March 31, 2013. … budgeted appropriations were approximately $13.5 million for the 2012 fiscal year. Key Findings The Town is currently … over the past four years. The Town’s year-end fund balance for its five major operating funds, combined, was in a $2.2 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188State Agencies Bulletin No. 1878
… the Payroll in Administration Pay Period 19C If a Member does not serve through 12/31/2020 and the removal transaction … is eligible to receive in the final paycheck of the year. When this code is used, the earnings code RGS will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureState Comptroller DiNapoli Releases Municipal Audits
… taxpayers. The clerk also did not always date stamp real property tax receipts, including 66% of town and county and … (TW) and town-outside-village (TOV) funds that, as of Jan. 1, 2024, were sufficient to fund the entire 2024 budgeted … Officials also increased unrestricted fund balance from Dec. 31, 2019 to Dec. 31, 2023 by 96%, 93% and 93% in the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1969
… Purpose The purpose of this bulletin is to inform the New York State Senate and New York State … and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … calendar days served in the calendar year. In addition, if a Member on the Assembly Special Allowance payroll has an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislature