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Subway Wait Assessment
… (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; … an average 5.5 million weekday passengers on its 23 subway lines (which includes three shuttle lines). From the original 28 stations built in Manhattan and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentSelected Performance Measures
… to include in ridership for weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of … including, but not limited to, consideration of ticket use patterns; changes in the composition and travel habits of customers; and changes in ticket, pass, and refund policies. Adjust the MTA Bus …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresFare Evasion (Follow-Up)
To determine the extent of implementation of the 19 recommendations included in our initial audit report Fare Evasion 2019S7
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followSUNY Bulletin No. SU-289
… for the paycheck dated January 22, 2020. Eligibility Criteria Tier 6 ORP members who enrolled in the ORP between … The query will prompt for: Calendar Year – Enter 2018 Coverage Elect Date (Greater than) – Enter 3/31/2012 Coverage Elect Date (Less than) – Enter 1/2/2017 SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-planSUNY Bulletin No. SU-299
… for the paycheck dated February 3, 2021. Eligibility Criteria Tier 6 ORP members who enrolled in the ORP between … The query will prompt for: Calendar Year – Enter 2019 Coverage Elect Date (Greater than) – Enter 3/31/2012 Coverage Elect Date (Less than) – Enter 1/2/2018 SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planMorristown Fire District – Board Oversight (2025M-101)
… the adjusted bank balance exceeded the recorded cash by $3,394. Conduct an annual audit of the … a procurement policy or investment policy, as required by New York State General Municipal Law (GML) Sections 104-b … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Village of Washingtonville – Budget Review (B26-6-1)
… water rents revenue of $986,000 and State Aid – Mortgage Tax revenue of $160,000. The Village could potentially face a … water rents and approximately $65,300 State Aid – Mortgage Tax if revenues are not realized. The budget includes … of the Village’s annual budget. The budget includes a tax levy of $5.6 million. It appears the Village may be over …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Town of Windsor – Capital Project (2025M-52)
… possible and without favoritism. When Town officials do not seek or properly document competition, taxpayers have … funds and did not have adequate documentation to support how the funds were used or that the appropriate tax base was … Town-owned highway garage. If the money was expended to pay for the highway garage, it has been the view of OSC that …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is … steps of the claims audit process. This weakness in the District’s disbursements process increased the risk …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… manner? Audit Period January 1, 2024 through July 31, 2025 We expanded our scope back to January 1, 2019 to review … The District’s budgeted appropriations for fiscal year 2025 totaled $514,743. Audit Summary While our review of the … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… on the OGS website . Agency instructions for purchasing from centralized contracts are provided by OGS in the … contained in the centralized contract. OSC approval is required for purchase orders and contracts valued at over … against centralized contracts. OSC approval is required for purchases from OGS centralized contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… of the COVID-19 pandemic rapidly depleted the New York State Unemployment Insurance (UI) Trust Fund, resulting in the state borrowing from the federal government to pay claims. … of the COVID19 pandemic rapidly depleted the New York State Unemployment Insurance UI Trust Fund resulting in the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentDiNapoli Announces Fiscal Stress Scores
… did not file in time to be scored, including the cities of Beacon, Dunkirk, Ithaca, Johnstown, Little Falls, …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… 2008 to March 2021, but the population of individuals aged 50 and above grew slightly, according to a follow-up report … Thomas P. DiNapoli. No age segment under the age of 50 showed an increase. The number of older incarcerated … of the state’s 31,262 incarcerated individuals were 50 and above in March 2021. Thirteen years earlier, just 12% …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… Transportation costs for households in the New York City metropolitan area grew by about 56% between 2012-13 and 2022-23, less than in the Los … Transportation made up the second largest cost for New Yorkers, behind housing, at 14% of household spending. … Transportation costs for households in the New York City metropolitan area grew by about 56 between …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… engine for their communities and an essential part of our food supply system. This is especially true in the Hudson … and in farmland in some counties. Access to fresh, healthy food also adds to the quality of life in the state, but this local food supply was put to the test during the pandemic, and …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… engine for their communities and an essential part of our food supply system. This is especially true in the Finger … in the number of acres farmed. Access to fresh, healthy food also adds to the quality of life in the state, but this local food supply was put to the test during the pandemic, and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… 30. Growing Concerns About Local Governments Not Filing Required Financial Data Local governments are statutorily required to file an Annual Financial Report (AFR) with the … has a self-assessment tool that allows local officials to calculate fiscal stress scores based on current and future …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending on June 30, 2020. “This is a time of … uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… calculates property taxes. “New York City’s residential real estate market has proven resilient to the pandemic as prices … is home to some of the city’s most expensive residential real estate. Market value increases were more concentrated in …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeowners