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State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… regarding the Metropolitan Transportation Authority’s (MTA’s) release of its 2025-2029 Capital Program. “The MTA’s proposed $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave … MTA, the public is also waiting for more information about what steps the authority’s funding partners might take to …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programTown of Plymouth – Employee Benefits (2023M-176)
… and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Opinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties … property taxes (see McKinney's 1993 Session Laws of New York, pp. 2699, 2910). In general, the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 2002-15
You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town hall are raised by taxes levied on a townwide
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… funds); Any other accounting adjustment that results in an increase in federal fund cash that will not be immediately disbursed … the award may not have been closed by the awarding agency in the applicable draw system. If the award is open in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryCUNY Bulletin No. CU-704
… York (CUNY) agencies of the implementation of the New York State Paid Family Leave. Affected Employees As of March 11, … has announced that the 2021 premium rate and the maximum weekly employee contribution for coverage will be 0.511% … section of this bulletin are required to be covered by the NY Paid Family Leave program. OSC Actions OSC has created a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveOpinion 94-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2008-3
… refunds of unexpended monies in a capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a … , 119 NY 280). Except as outlined above with respect to transfers to certain other reserve funds, there is no express …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Agencies Bulletin No. 2052
… after completion of each vesting period. Since the NYS Payroll System (PayServ) will not process a transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Hawthorne is reimbursed for preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… District – Budgeting (Sullivan County) Budget estimates for revenues and expenditures have not been aligned with … School District – Financial Condition (Orange County) For fiscal years 2010-11 through 2012-13, district officials … from $16.5 million in 2010-11 to $10.3 million in 2012-13. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0City of Amsterdam – Budget Review (B23-5-4)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Selected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) … is monitoring and evaluating its contractorsconsultants in compliance with its AllAgency Contractor Evaluation ACE …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northPublic Authorities – 2022 Financial Condition Report
… operating and other expenses. In fiscal years ending in 2021, public authorities and subsidiaries reported almost $80 … employed more than 159,000 people, and made more than $20 billion in contract payments. The fiscal stability of the … authority bonding authorizations of $21.7 billion or 13.2 percent over previous limits. Most of the bond cap increase …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesControls Over Cash Advance Accounts
… Parks’ Petty Cash Account, which had not been reconciled in at least four years, contained $5,000 more than OSC had … control environment to ensure processes and procedures are in compliance with State regulations and adhere to … standards. Determine the source of the $5,000 overage in the Petty Cash Account, and significantly reduce its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an agency for revenue … or other authorized agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL … of the state's cash. It is also the intent of OSC to limit the number of state bank accounts and the services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … special education programs. New York City Department of Finance: Reporting of Billboard Income (Follow-up) …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… allowable under SED’s guidelines for the fiscal year ended June 30, 2014. State Education Department: The Alcott School, … Reimbursable Cost Manual (2015-S-97) For the year ended June 30, 2014, auditors identified $55,969 in ineligible …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits