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Selected Aspects of Accommodations for Passengers With Disabilities
… identify key stations in its Port Authority Trans-Hudson (PATH) system and make those stations accessible and usable by … and Rehabilitation Act of 1973 that we reviewed within the PATH system and at the three bus terminals, we identified … conditions identified are the following: Four of the 13 PATH stations were not accessible to persons in wheelchairs. …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its plans … To determine if the Long Island Rail Road has plans to address unexpected …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsTown of Oxford – Financial Condition (2024M-135)
… and plan the Town’s financial condition? Audit Period January 1, 2019 – December 31, 2023. We extended our audit period back to December 31, 2007 … fund, town-wide (highway fund TW) began the 2024 fiscal year with a combined $206,637 fund balance deficit. Also, the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … development agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, … economic welfare, health and general prosperity of the people of New York State. IDAs provide financial …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Long-Term Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 million which may impair the district’s ability to continue to provide fire protection …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne Board of … Services (BOCES) , Phelps-Clifton Springs Central School District , Wantagh Union Free School District , West …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Copiague … was sought for professional services. Officials paid the 12 providers $388,628. In addition, required verbal or … procured. A commissioner, employed by a company the district contracts with, did not disclose his company’s …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Recommends Ways For LIRR To Get Back On Track
… The Long Island Rail Road's (LIRR) limited plans for handling unexpected … have a plan for 5 of the 11 events examined, including two rail yard derailments and two incidents of people being … were not made or were late. For example, for a broken rail on the Ronkonkoma Branch, the cancelation of a train was …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Agencies Bulletin No. 2043
… Purpose The purpose of this bulletin is to notify agencies of a new prior year NYSTRS arrears deduction code, reporting for the new code and provide instructions to enter employee … The purpose of this bulletin is to notify agencies of a new prior year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… of 11.94% for the state fiscal year ending March 31, 2026, closing at a record-high estimated value of $295.4 … billion paid out during the fiscal year. As of March 31, 2026, the Fund had 39.4% of its assets invested in publicly … meet long-term obligations than its peers and is able to weather market volatility. The funded status was 92.2%, as of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionOpinion 94-7
… ch 849, McKinney's Session Laws of 1957, p 2171; 1992 Opns St Comp No. 92-45, p 114). Thus, a village may not impose a … ambulance service (see, e.g., General Municipal Law, §§§122-b[1][e], 209, 209-d; Town Law, §§176[22], 184[1]; Village … to the fire department or company. General Municipal Law, §122-b, which authorizes municipalities to provide emergency …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 95-12
… invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority … or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-12SUNY Bulletin No. SU-269
… State Paid Family Leave. Affected Employees As of January 1, 2019, employees in the following Bargaining Units will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityState Police Bulletin No. SP-205
… Purpose The purpose of this bulletin is to inform the Division of … of OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … The purpose of this bulletin is to inform the Division of State Police of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-stateState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … Agency – Project Approval and Monitoring (Erie County) The board did not properly approve and monitor projects. Auditors determined the board did not ensure its project approvals were based on …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… pursuant to collective bargaining agreements. 60004 Dental Insurance State’s contribution to the Dental Insurance plan. 60007 Dependent Care Advantage Employer … as required by §8-a of the State Finance Law. 60025 Health Insurance –MedicalActive Employee State's contribution to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesDivision of Housing and Community Renewal Bulletin No. DH-133
… Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC will be reporting retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Division of Housing and Community Renewal Bulletin No. DH-138
… Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC will be reporting retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Accounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on … a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestNiagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228