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DiNapoli: New York Sees Improvement in Condition of Local Bridges
… in New York state is rated in poor condition, according to a report released today by State Comptroller Thomas P. … When the state Department of Transportation inspects a bridge, it assigns a rating or score – ranging from 0 (worst) …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the economic benefits to New York’s taxpayers for sales of properties below their fair market value.” ESD is a state … all real property it holds and full descriptions of properties that were disposed of. PAL also requires public authorities to dispose of properties for fair market value, with exceptions. When …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… receive less aid and rely more on property taxes. Long Island (66.3 percent) and the Mid-Hudson region (64.1 … spent $24,737 per pupil. Districts in the Mid-Hudson and Long Island tend to be wealthier and spend more per pupil. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli: New York Ranks Last in Balance of Payments With Washington
… benefits for veterans and retired federal employees and food assistance. New York received an estimated $148.1 … per capita expenditures include Medicare, Medicaid, food assistance and Supplemental Security Income. Payments … Budget Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonTown of Knox – Transparency of Fiscal Activities (S9-25-30)
… complete report – pdf] Audit Objective Did the Town of Knox (Town) Board (Board) conduct or provide for an annual … Did the Town of Knox Town Board Board conduct or provide for an annual audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… workforce that’s ready to meet the demands of New York’s construction and infrastructure projects,” said Gary LaBarbera, President of the NYS Building & Construction Trades Council . “We appreciate State … credentials in high-growth fields, including construction, health care, information technology and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… The Metropolitan Transportation Authority (MTA) has made substantial progress funding its capital … to State Comptroller DiNapoli’s annual report on the MTA’s capital programs and debt. “State funds and congestion pricing have helped the MTA shore up its capital programs and plans to bring the …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsTown of Fremont – Transparency of Fiscal Activities (S9-25-29)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Village of Fredonia – Financial Condition (2025M-149)
… Village of Fredonia (Village) routinely monitor financial operations and take appropriate actions to maintain the … Area A village board should actively monitor financial operations to ensure that the village remains fiscally … the Board told us that they routinely monitored financial operations – by reviewing monthly reports and conducting …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149How to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … contracts. You should consider any information that comes to your attention and work with the vendor to address any negative information. Things to keep in mind: …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… taxes collected. Account for 262 transfer station punch cards totaling $8,500. Annual total collections recorded … decrease in the number of transfer station punch cards recorded as sold from 748 cards in 2018 to 167 cards in 2022, a reduction of 581 cards …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72CUNY Bulletin No. CU-690
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2020 Prepaid Legal Service Benefit. Affected Employees The following … applied. Tax Information The Prepaid Legal Service benefit is supplemental taxable income, will be added to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-663
… are affected. Background Section 12 of the 2009-2016 Blue Collar Agreement between the City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-663-cuny-december-2019-uniform-allowance-paymentSUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 1133
… and withheld from the payment because of a Treaty or Exemption code. 2010 Form Content 2011Form 1042-S will … tax rate applied to the amount in box 2 or box 4. Box 6 Exemption Code The exemption code identifies the authority for the exemption or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingTown of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Steuben Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39State Agencies Bulletin No. 2436
… Check Dated: 04/30/2026. OSC Actions: Position Pool IDs The chart field string for the Position Pool IDs will be charged automatically to Fiscal Year … exist for the chartfield strings attached. If a position pool contains a chartfield string with no funding for Fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2436-reporting-line-number-and-budget-year-changes-fiscal-year-2026-2027DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe … weather events, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … Metropolitan Transportation Authority—Long Island Rail Road – Rolling Stock Programs Department – Selected Aspects …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesOpinion 92-9
… however, has also been construed broadly to suggest that a person can appear before a court without actually being … broad construction of the word "court" to conclude that a person can be in the presence of a court during a phase of a … member, agent or employee of a party, or from any other person upon notice stating the circumstances or reasons for …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 93-17
… Teachers' Retirement System (see Board of Education of West Islip Union Free School District, et al. v New York … , 179 AD2d 959, 579 NYS2d 217; Lawrence v Town of East Fishkill , 167 AD2d 447, 562 NYS2d 130; Barsh v Town of … and completely voluntary (see Board of Education of West Islip Union Free School District , supra ) and is not in …
https://www.osc.ny.gov/legal-opinions/opinion-93-17