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DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… York City Department of Homeless Services’ (DHS) efforts to make capital improvements to shelters. The audit found that badly-needed shelter … delayed with little or no explanation, allowing conditions to deteriorate further and, in some cases, forcing residents …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixState Agencies Bulletin No. 1159
… 491 of the Laws of 2011 and the Division of the Budget Bulletins B-1193 issued August 19, 2011, B-1196 issued … 2011-2012 PEF and M/C Deficit Reduction Plans, refer to Payroll Bulletin 1119. There is no repayment of compensation … Begin Date: Last date the employee was active on the payroll Earnings End Date: Last date the employee was active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesDiNapoli Report Tracks MTA's Shifting Revenue Streams
… shifting. Shedding light on these changes can help riders, toll payers, elected officials, and other MTA stakeholders … the MTA’s operating budget from 2019 to 2024, including revenue from fares, tolls, dedicated taxes and fees, state … of commuting and economic activity, specifically fare and toll revenues and dedicated taxes and fees. Fare and Toll …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsMitigation for Extreme Weather Conditions and Flooding (Follow-Up)
… Long Island to Penn Station and Grand Central Madison in Manhattan, to Atlantic Terminal in Brooklyn, and to … was to assess the extent of implementation, as of April 9, 2026, of the 12 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/mitigation-extreme-weather-conditions-and-flooding-followDiNapoli: Wall St. Profits on Pace to Beat 2017
… Net revenue (the preferred industry measure) grew by 4.5 percent in 2017, the largest increase in five years, and … on tax withholding trends during the traditional bonus season. New York state has more securities industry jobs … of the industry's employees live in the city, while 38 percent commute, which is the highest share of commuters …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017DiNapoli: MTA Faces Its Greatest Challenges in Decades
… (MTA) has been slow to reverse the deterioration in service and its financial plan entails considerable risk, … facing the MTA. "Our regional transit system is in crisis. Service has deteriorated on the city's subways and buses, the … funds, there has been little improvement so far in subway service. Riders are leaving the system in frustration and …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesComptroller DiNapoli Releases Annual Review of MTA Finances
… Authority (MTA) projects large operating budget gaps and has significant unfunded capital needs. With less than four … the plan ($370 million to $530 million). The MTA, however, has not yet hired a chief transformation officer, or other … in March 2023. Since 2007, the average subway and bus fare has grown by 62 percent, three times faster than inflation …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 91-24
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWER SYSTEMS -- Contracts (to … cost of such a contract would be financed by the county in the same manner as other operation and maintenance costs incurred by the district. This is in reply to your inquiry concerning the authority of a town …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … restitution agency may not deposit into its general fund unclaimed restitution payments collected by the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 90-36
… postdated checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax collecting officer may accept a postdated … the Town Law. Most pertinent to this inquiry are sections 35(1) and 37(1) of the Town Law which require that "all sums … taxes shall be "as provided in subdivision one of section 35"). Neither the RPTL nor the Town Law make any reference to …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2006-5
… salary decrease for elected officers by local law subject to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE … town justice, during a term of office by local law subject to mandatory referendum. You ask whether the salary of an … that the town board of each town “shall fix, from time to time, the salaries of all officers and employees of said …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-50
… holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in … holes, and clean and refinish the interior of a water storage tank depends on whether the work is more in the … to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, which is expected to extend …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 89-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … Contracts -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) CONFLICTS OF INTEREST - - Engineering …
https://www.osc.ny.gov/legal-opinions/opinion-89-12New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… annually, the equivalent of an unscheduled fare and toll increase of about 4 percent. Phase 2, with an estimated … to $493 million in 2021, despite planned biennial fare and toll increases of 4 percent in 2019 and 2021. (The MTA has …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesOpinion 92-12
… Funds , 114 AD2d 701, 494 NYS2d 667; see also General Accident Group v Frintzilas , 111 Misc 2d 306, 443 NYS2d 989; …
https://www.osc.ny.gov/legal-opinions/opinion-92-12II.3.A Planning – II. New York State Financial Accounting
… AGENCY BUDGET PREPARATION Preparation of budget requests varies among agencies reflecting their … with staff preparing individual program requests. The head of the agency or its chief fiscal officer may hold internal … management. The call letter signals the official start of the budget process. It outlines, in general terms, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningXVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – Cash … Section I50 – Investments ) most recently updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsResidents of Long-Term Care Facilities Lacking Access to Advocates
… “Ensuring that residents of nursing homes and assisted living centers have regular and open contact with ombudsmen … previously under-recognized problem." “New York StateWide Senior Action Council thanks State Comptroller DiNapoli for … Alvarez. “New York state is experiencing an increase of senior citizens and residents in nursing homes. The decline …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… providers. As a result, program applicants were exposed to apartment units with immediately hazardous violations despite … we found that DSS staff approved a client to move into an apartment with significant habitability issues, despite … another CityFHEPS client’s transfer out of that same apartment due to habitability issues. We reviewed HPD housing …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clients