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Opinion 88-71
… relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver of penalty charges … of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that …
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… Some addiction treatment programs may not be adequately prepared in an emergency to … of nearly 400 certified providers that offer vital programs to thousands of New Yorkers battling substance use … should work to improve its oversight over its providers’ programs to ensure gaps in potentially life-saving care do …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesDetermination of Residency for Tuition Purposes
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State resident, … for a 12-month period immediately preceding the date of registration. The campus’ initial determination of residency …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesSelected Aspects of Accommodations for Passengers With Disabilities
… area. The Americans with Disabilities Act of 1990 (Act or ADA) was signed into law to provide people with disabilities … PANYNJ is in compliance with selected aspects of the ADA and Rehabilitation Act of 1973 that we reviewed within …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesPayroll Improvement Project Bulletin No. PIP-017
… to inform PayServ users who experience errors, are unsure how to complete transactions, or who need assistance with PS … on March 10, 2021 until March 15, 2021. The final payroll processed in PayServ v 9.1 will be the Administration cycle, Pay Period 24L/25C, paycheck date March 17, 2021. The first payroll processed in PayServ v …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Homeless Outreach Services in the New York City Subway System
… over homeless outreach services in the New York City subway system and whether they have met their goal in reducing the number of homeless individuals in the subway system through placements. The audit covers the period … the MTA, New York City Transit operates the New York City subway system, the largest subway transportation network in …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… The average bonus paid to employees in New York City’s securities industry increased by 3 percent in 2019 to $164,100, but it is likely to fall sharply in 2020 as the coronavirus crisis strains industry … The average bonus paid to employees in New York Citys securities industry increased by 3 percent …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its … these bonds. Full Report The Metropolitan Transportation Authority’s Rising Debt Burden Find out how your government …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… doing enough to ensure adequate protections are in place for children who are placed in the custody of relatives or … the state’s child welfare system and is responsible for supervising and coordinating child welfare services, … that a family member or suitable person can safely provide for the needs of the child. DiNapoli’s auditors found OCFS …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… municipalities collected nearly $17 billion in sales tax revenue in 2019, representing 9.7 percent of all local government revenue, according to a comprehensive report on local sales … and operations, revealing the statewide impact of the revenue losses from the pandemic. “COVID-19 has decimated …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsCUNY Bulletin No. CU-686
… adjustment payments. Affected Employees City University of New York (CUNY) campus security titles who meet the eligibility … to all employment taxes and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactiveState Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (Cayuga County) The former supervisor did not properly collect and disburse cash assets in his custody, nor did the board ensure the … on the town’s credit card and did not deposit five cash receipts totaling $22,464 intact, which could indicate …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… New York state helped stabilize the MTA’s finances last year, but its capital program for … today by State Comptroller Thomas P. DiNapoli. “The MTA’s capital program is critical to winning riders back to … “There’s more at stake than just delayed projects. If the MTA covers the shortfall in capital funds by using its …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… Objective To determine the extent of implementation of the 14 recommendations included in our initial audit report, … Hiring, and Promotions (Report 2017-S-48 ). About the Program According to its mission statement, the MTA … To determine the extent of implementation of the 14 recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followState Comptroller DiNapoli Releases Audits
… which provides up to $25,000 annually per individual or unit toward supportive housing for vulnerable populations …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2327
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2327-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesTown of Oxford – Financial Condition (2024M-135)
… complete and accurate financial records and reports or request additional financial information, which hindered its … complete and accurate financial records and reports or request additional financial information which hindered its …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Otisco Fire District – Financial Activities (2025M-42)
… totaling $827,347 during the period January 2023 through July 2024. The District had three bank accounts with a … review and consideration. We returned to the District in July 2024 to conduct an audit follow-up review. Our follow-up … review and consideration We returned to the District in July 2024 to conduct an audit followup review Our followup rev …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42State Agencies Bulletin No. 2356
… instructions to agencies for entering the new Referral Bonus payments for eligible employees at DOCCS. Affected … applicable bargaining units above, a $3,000.00 Referral Bonus, paid in two separate $1,500 installments, has been … the above bargaining units. Effective Dates: The Referral Bonus is effective beginning 03/08/2025 and may be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… facilities).In return for financial assistance, many project owner occupants, or project owners who receive IDA financial assistance, promise … on the number of full-time equivalent (FTE)1 jobs on the application or annual questionnaire, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024m