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Impact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfTransformation of the MTA (2022-S-5) (180-Day Response)
To determine whether the Metropolitan Transportation Authority established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA has implemented any aspect of the Transformation Plan that resulted in improved ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s5-response.pdfCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2024-S-19) 180-Day Response
To determine whether the costs reported by Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s19-response.pdfQPSC Report 2025-2026
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2025-2026.pdfComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… training local officials, assigning fiscal stress scores to local communities, and studying issues facing local … University. He starts on May 16. His salary is $150,000. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionComptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … A full-time officer did not appear to have worked certain hours claimed on his timesheet and four officers were paid … activities during their regularly scheduled work hours. ### For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, … Company – Controls Over Financial Activities (Cattaraugus County) The board does not provide adequate oversight of the … savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… to achieve structure balance. In this current fiscal year, my office identified almost $5 billion in temporary resources … state economy, many municipalities across New York face real fiscal issues that need to be addressed. The issues … governments require serious discussion and solutions. My office will continue to examine local finances closely …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressDiNapoli: Capital Planning Problems Persist at NYRA
… to New York State in return for a financial assistance package. As part of this package, the state forgave nearly all of NYRA’s debt … $2.3 million (adding about 32 percent to the project’s cost), Longshots’ total cost was $9.4 million. Thus, NYRA’s …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 91-3
… of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town board may require all town vehicles, … to the use of town highway vehicles. Town Law, §§64(1) and (3), respectively, vest in the town board "the general … of the town ..." (emphasis added). Further, Town Law, §32(1) authorizes a town board to assign duties to the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-51
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an … for "system costs", i.e., costs associated with obtaining and maintaining the telecommunication equipment and the telephone services necessary to establish and provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2002-4
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to … and utilize the services of the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 92-45
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … services of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency rescue and … Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 98-21
… to contract for emergency ambulance service) MUNICIPAL COOPERATION -- Ambulance Service (joint contract by town and … Law, article 5-G, enter into a municipal cooperation agreement under which advanced life support services would be … service may contract to obtain that service from another city, town, village or fire district which has in its fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-21State Comptroller DiNapoli Releases State Audits
… and procedures) or unsupported. Empire State Development Corp. (ESD) Selected Aspects of the Minority and Women-Owned … not be located. Ogdensburg Bridge and Port Authority: Capital Planning and Maintenance (2015-S-70) Although the authority has routinely developed four-year capital plans as required, the plans are incomplete and do …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting entries only. … Payable module with the Billing Agency as the vendor to be paid and the Billed Agency as the business unit (BU) on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingIX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In addition, … The implementation of project cost allocations based on payroll data helps facilitate an equitable and timelier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… The Statewide Financial System (SFS) provides for the preparation of financial statements prepared on both a … The Statewide Financial System SFS provides for the preparation of financial statements prepared on both a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… notable statutes for account code usage in the SFS: State Finance Law §8 prescribes that the State Comptroller shall … state purposes, local assistance, capital projects, debt service and general state charges, by fund type, by fund, by … category of expense including local assistance, personal service, nonpersonal service, general state charges, and debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes