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Opinion 89-36
… the establishment of a capital reserve fund to construct, reconstruct or acquire a specific capital improvement for … for a type of capital improvement, to construct, reconstruct or acquire a specific capital improvement for … the establishment of a capital reserve fund to construct, reconstruct or acquire a specific capital improvement. …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Signal Maintenance, Inspections, and Testing
To determine if the Metropolitan Transportation Authoritys New York City Transit performed signal maintenance inspections and testing in compliance with
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… submitted adequate monthly financial reports. For all five monthly Treasurer’s reports that we reviewed, the … 337 and 1,798 days late. Properly audit and approve all claims before payment. We reviewed 257 disbursements for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal & School Audits
… purchased for $59,571, were recorded without a model or serial number. In addition, a wheel balancer and a portable video … totaling approximately $24,000 did not have a recorded serial or identification number. Fire Island Union Free …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… County) The board did not audit claims before payment to ensure they were for appropriate village purposes, accurate, and adequately … overpayments and claims with insufficient documentation to ensure they were appropriate. Auditors reviewed 30 claims …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-319
… 2022 Unified Court System (UCS) Retroactive Security and Law Enforcement Differential Payment (SLED) increase. Affected Employees: Employees in the … criteria on 04/01/2022 and received the 2022 SLED Payment are affected. Background: Chapter 1 of the Laws of … 2022 Unified Court System UCS Retroactive Security and Law Enforcement Differential Payment SLED increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseComptroller DiNapoli Releases State Audits
… the authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, … about the timeliness and cost of projects. With respect to debt issuances, 43 percent of survey respondents indicated … - Procurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds (2012-S-105) New York …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… projects, debt service and general state charges, by fund type, by fund, by agency, by major program or purpose, by … for the fiscal years involved; Revenue information by fund type, by fund, and by revenue source including repayments of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesMandatory vs. Optional Membership
… (ERS) There are two types of membership in ERS, mandatory and optional. If you are a permanent, full-time employee of … still have the right to join. Section 45 of the Retirement and Social Security Law, effective 1986, imposes requirements … having been given such notice by signing an acknowledgment and filing it with the employer. Employers must keep these …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… of the 11 recommendations included in our initial audit report, Oversight of Contract Expenditures of Bowery Residents’ Committee (Report 2019-N-8 ). About the Program The New York City … of the 11 recommendations included in our initial audit report Oversight of Contract Expenditures of Bowery Residents …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… transportation service company today pleaded guilty to grand larceny in the first degree for stealing over $1.1 … Ulster County Court before Judge Brian Rounds. He faces up to 15 years in prison and will pay $1.1 million in restitution. Sentencing …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingSelect Financial Management Practices at the Office of Transportation and Parking Operations
… revenue collection process for the Administration Parking Garage (Admin Garage) and Metered Parking IFRs. For example, we found 310 unaccounted-for tickets for the Admin Garage for the ten days in our sample. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… Objective To assess the extent of implementation of the four … contracts with Maximus Health Services, Inc. (Maximus) to conduct initial eligibility assessments for individuals who choose to voluntarily enroll in MLTC (other individuals meeting … To assess the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followState Agencies Bulletin No. 1937
… Affected Employees Employees who are overtime eligible and in the Public Employees Federation (PEF)-BU05 are affected. … and the Public Employees Federation (PEF), provides for a change in the calculation of overtime. Prior to the 2019-2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicState Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … fixed assets were not tagged as district property for 26 items valued at $144,421. Florida Union Free School … financial data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … a hardware store owned by a trustee and his spouse. The New York State General Municipal Law limits the ability of … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsDiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference
… New York State Black and Puerto Rican Legislative Caucus weekend on Feb. 15 at the Hilton Albany. DiNapoli honored the … New York State Black and Puerto Rican Legislative Caucus weekend on Feb 15 …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conferenceCUNY Bulletin No. CU-706
… Schedule, Visiting Lecturer/Doctoral Schedule, CLIP Instructor, CUNY Start Instructor, EOC Lecturer and EOC Lecturer Doctoral Schedule … Schedule, Visiting Lecturer/Doctoral Schedule, CLIP Instructor, CUNY Start Instructor, EOC Lecturer and EOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkDepartment of Transportation Bulletin No. DOT-40
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice: The Earnings … Code COB and the amount paid will be displayed on the Payroll Register. The Earnings Description Call Out Bonus and … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-40-2022-call-out-response-payment-fiscal-year-2021-2022Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called … letting you know that their service credit purchase (SCP) deduction has changed. The notification will provide a link to the Loan/SCP Deduction page in Retirement Online , which will list the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments