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MTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… financial outlook has been buoyed by the economy, but that significant challenges remain, in particular closing the unprecedented funding gap in its … to be seen how the MTA will fill the gap this time around, but DiNapoli’s report cautions that every $1 billion borrowed …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseMattituck Fire District – Claims Audit (2025M-48)
… were nearly $3 million, which were funded primarily by real property taxes. During the audit period, the District … and complete review of claims to ensure they are supported by adequate invoices or other documentation, the District has … and the Treasurer paid claims that were never audited by the Board. We reviewed 135 claims totaling $194,478 1 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48State Comptroller DiNapoli Releases Municipal & School Audits
… they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to … Aid (Essex County) District officials did not properly claim state aid for special education students who received …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… fails to pay restitution, he faces up to fifteen years in state prison. "Mr. Burlew began to steal public equipment for … His sentencing marks another warning: those who steal from New York taxpayers will be held accountable by our joint task …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… fails to pay restitution, he faces up to fifteen years in state prison. "Mr. Burlew began to steal public equipment for … His sentencing marks another warning: those who steal from New York taxpayers will be held accountable by our joint task …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedState Agencies Bulletin No. 1135
… Earnings Code Description BOT Marine Off Road Pay COM Command Payment EXD Expanded Duty Pay HZM Hazard Material Pay IPF Inconvenience Pay – Full IPP Inconvenience Pay – Part LOC Location Pay LOM … -.01923: Earnings Code Description BOT Marine Off Road Pay COM Command Payment EXD Expanded Duty Pay HZM Hazard Material …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1135-2011-2012-deficit-reduction-plan-employees-agency-police-services-unitState Comptroller DiNapoli Releases Municipal & School Audits
… budgeting practices were not transparent and resulted in the district exceeding the statutory limit on surplus fund … reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Orleans … turn over the money because the action was still pending in court. However, the money had been in the treasurer’s …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases State Audits
… Port Authority of New York and New Jersey generally did not have documentation to justify the need for new or renewed … Payments for Special Items for the Period January 1, 2012 through June 30, 2012 (2012-S-132) Auditors found Empire did … provided proof of registration for seven referees, but they did not provide any documentation for three. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsVillage of Hempstead – Budget Review (B17-7-6)
… revenue and internal services funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires … to rely on real property taxes as an increased revenue source in the future is limited. Key Recommendations This …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Opinion 88-55
… been the position of this Office that a village must be a party to any contract for the provision of fire protection to … 18 Opns St Comp, 1962, p 101). While the village must be a party to any contract for outside service by the village fire … unreported). However, inasmuch as the village must be a party to any contract for outside service by the department, …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… did not adequately manage network user accounts or develop a written IT contingency plan that details how District officials would respond to IT disruptions. As a result, officials had active but unneeded network user … ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationOpinion 94-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights … commission) GENERAL MUNICIPAL LAW, §§119-o, 239-o: A town human rights commission must be established and … of a joint commission, although article 12-D is silent in this regard, it must be read together with article 5-G of …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Vendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… funds, and software management for the period July 1, 2014 through July 5, 2016. Background The … $102.7 million. Key Findings BOCES officials did not adequately develop or use multiyear planning. BOCES officials have not developed plans that adequately describe their intentions …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWest Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases … included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Agencies Bulletin No. 1907
… Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemWillsboro Central School District – Student State Aid (2023M-119)
… in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it … $52,640 would have already been received and benefited the District if claimed in a timely manner. The District also claimed $8,569 in aid to which it was not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… $471,156. Safeguard the purchasing agent’s electronic signature. Key Recommendations Comply with purchasing … the purchasing agent maintains custody of his electronic signature and directly supervises the purchase order approval process when others use his signature. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Ordinary Death Benefit – Article 14 Benefits
… payroll; or While you are on an authorized medical leave for up to two years (which may be extended for an additional two years); or While you are receiving … Workers’ Compensation or other employer-funded benefits for up to two years (which may be extended for an additional …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOpinion 97-16
… shall seek or accept any fee for representing the party for whom he is assigned without approval of the court …
https://www.osc.ny.gov/legal-opinions/opinion-97-16