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Opinion 88-45
… You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… on-time performance. Some delays were controllable (car equipment problems, track work), while others were not … if the MTA could show efforts to address these issues. Car Equipment: Three district managers said subway car equipment problems, which caused six percent of the …
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-2002-14State Agencies Bulletin No. 2228
… to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal employees in … 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) $0.74/hour Seasonal LOC Mid Hud - …
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
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in … The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in …
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
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered the period January 1, 2011 through October 31, 2015. … Plan members outofpocket costs and if so to quantify the overpayments made by United Healthc …
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
… entering juvenile justice programs often have a history of medical neglect. We reviewed admission files for 101 youth at … admission – was completed. For example, we found missing medical admission checklists (which document that all the … as required. 9 (8%) were missing the Restraint Monitoring form. 6 (6%) were missing the Administrative Review form. 5 …
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
… the period from April 2009 to August 2022. Background In the decade since Superstorm Sandy, weather predicting … that, with rising sea levels, the range and depth of storm surge will increase across New York City. With the sea … services to continue running. Coastal flooding caused by storm surge can cause severe corrosion of Transit’s …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsCUNY Bulletin No. CU-733
… provide agency instructions for processing the CUNY rate increases for Elevator Mechanics. Affected Employees CUNY … from Carmelo Batista dated January 20, 2022, provides for retroactive increases to the hourly rates effective … 03/17/2022 and 03/17/2023 as contained in the attached Salary Rate Chart . Effective Dates The retroactive rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesCUNY Bulletin No. CU-736
… Purpose: The purpose of this bulletin is to provide agency … employees in the title of Painter and Supervisor Painter are affected. Background: A Consent Determination has been entered and filed on February 14, 2022, between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateSUNY Bulletin No. SU-196
… Purpose To provide agency instructions for processing the $500 Service Award for part-time employees. Affected Employees … and the United University Professions, provides for a $500 Service Award to be processed as a lump sum payment. … time of payment) are eligible for the lump sum payment of $500. Part-time employees are eligible to receive this payment …
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)
… (e.g., office supplies and a printer), entry and truck bay doors, and fire pumper equipment. Community room rental …
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)
… and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The … operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17CUNY Bulletin No. CU-845
… or Leave without Pay Agency Actions: CUNY will provide OSC with a spreadsheet containing all rows that should be … does not already exist in PayServ, OSC will insert the row with a Sequence of 0. Otherwise, OSC will insert the next … after the Spreadsheet is Processed OSC will provide CUNY with a list of all rows that have been inserted into employee …
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
… policy, and as a result, town officials did not seek competition when procuring goods and services totaling … remitted for the four-hour Craft Beer Fest the day of the event, officials could not support the number of tickets sold … the town not billing for $8,461 (6%) of the water revenues it was entitled to. Officials did not ensure services …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… a number of local Industrial Development Agencies (IDAs) do not verify if businesses receiving tax breaks are actually meeting job … over a 10-year period. Schuyler County IDA Officials do not adequately monitor projects for compliance with job … a number of local Industrial Development Agencies IDAs do not verify if businesses receiving tax breaks are actually …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Comptroller DiNapoli Releases Municipal Audits
… , Town of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's … Town of Thurman – Garbage Bag Inventory and Collections (Warren County) The board did not establish comprehensive … employees and officials were for proper district purposes. Warren County – Occupancy Tax and Weights and Measures …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… report by State Comptroller Thomas P. DiNapoli highlights the challenges New York’s higher education sector is facing, … including a looming enrollment cliff, growing costs of attendance, and rising student debt. The report examines both public and private institutions of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsFiscal Year Earnings and Prior Years’ Adjustments
… your fiscal year earnings and prior years’ adjustments in Retirement Online . Fiscal year earnings are the employee … using reported earnings. Each September, we provide a projected invoice as a budgeting tool for your next annual … who need to view billing information. (Return to Top) Pre-Billed Fiscal Year Earnings The Pre-Billed Fiscal …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustments