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Opinion 96-23
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-96-23DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… advisors may be keeping students at the City University of New York (CUNY) from graduating within four years, according … earning a degree more attainable. While COVID-19 poses new challenges, I am hopeful that CUNY will strive to follow … university system and includes colleges located throughout New York City. The Legislature intended that CUNY be …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … other necessary qualifications, including the required New York State Department of State Security Guard registration. Department of Civil Service: New York State Health Insurance Program: CVS Health – …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsAudit Finds Construction Delays in Public Housing Program Across New York State
… Problems with the administration of the public housing modernization program run by New York … officials explained that, although they have oversight of the overall selection process, the final selection was … Problems with the administration of the public housing modernization …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateComparison of PFRS Benefits
… See Tier 5 Member Contributions. 3% – 6% based on annual earnings. Members contribute until retirement … See Tier 6 Member Contributions. Retirement Age Members in special plans can retire after completing their plan’s … minimum service requirement, regardless of age. Members in regular plans can retire with full benefits at 62 or with …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… A review of six Metropolitan Transportation Authority (MTA) New York … today by State Comptroller Thomas P. DiNapoli. Many of the problems were tied to MTA’s failure to follow its own … latest approved capital program, with an original budget of $29.57 billion. After previous additions, the program …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back … financial report (AFR). 1 Understanding the Audit Area A town supervisor must maintain complete, accurate and … Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Village of Newark Valley – Capital Planning (2016M-289)
… Budgeted appropriations for the general, water and solid waste funds for the 2016-17 fiscal year total $838,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Albany Parking Authority – Cash Collections (2016M-181)
… 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an … Legislature to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181SUNY Bulletin No. SU-324
… to notify agencies of the new voluntary deduction code for short term disability, critical care, and term life insurance. Affected Employees: Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… New York State Comptroller Thomas P. DiNapoli issued a statement on the passing of CSEA’s Danny Donohue: “Danny Donohue was a tireless … New York State Comptroller Thomas P DiNapoli issued a statement on the passing of CSEAs Danny Donohue …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueAndes Central School District - Cafeteria Operations (2019M-26)
… School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers). The District has the lowest average daily participation for breakfast and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Frontier Central School District - Procurement of Professional Services (2018M-98)
… Frontier Central School District Procurement of Professional Services 2018M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Avon - Board Oversights and Professional Services (2018M-30)
… for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Accounts Payable Advisory No. 53
… resellers, applying credits and recording trade-in allowances. Reference: Guide to Financial Operations … see Chapter XI-A, Section 2 - Purchase Requisitions . In addition, OSC has provided guidance to online agencies on … as well guidance to all agencies on how to record trade-in allowances in the Statewide Financial System (SFS). For …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersOpinion 92-32
… within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical society for … to the anticipated date of availability and shall be for fair and adequate consideration ... which in no event shall … the town in connection with its acquisition of the depot. October 20, 1992 Kevin M. McArdle, Esq., Town Attorney Town …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Audits
… operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The Hudson … Services’ policies, which include applying the correct security controls for information used by the District, … 2021, found a lack of formal guidance governing certain enforcement and record-keeping practices as well as a need …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0VI.I Overview – VI. Budgets
… the amount authorized for agency administered programs is spent. COMMITMENT CONTROL The sections within this chapter … exceeds the available budget authority. Budgetary control is also executed when establishing and transacting against … not exceed the available Federal funds. The Project Parent is equivalent to the billing amount for the Federal Grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state government … high poverty and a reduced tax base due to a large number of vacant and tax-exempt properties, according to a report … State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factors