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Opinion 95-2
… as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public Housing Law, §52. … cable television bill which is designated as a "franchise fee". You state that the city in which the cable company is …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli Calls for Improvements to Capital Planning Process
… of capital project dollars wisely. "Much of New York's infrastructure was built decades ago and is heavily used. It … credit for creating a task force to coordinate New York's infrastructure needs but more reforms are recommended. "New … of the condition of the state's capital assets and infrastructure needs to better assist policy makers to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processVI.2.C Budget Journal Transactions – VI. Budgets
… access Job Aids to help with the budget process. A Budget Upload tool is available for use in SFS to submit budget journals and upload the file into the SFS. This Budget Upload Tool can be used by: State Agencies to upload their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… each activity should be used with a project can be found in the section below titled Statewide Standard Activities . … for the specific project. Establishing an Activity in the Project Guide To establish an activity, see … name of the activity(s) being created, which will be used in conjugation with the Project Id. Enter the name or accept …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesComptroller DiNapoli Releases Municipal Audits
… clerk recorded and deposited money collected for cottage rentals in an accurate and timely manner Village of Johnson City – Oversight of Justice Court Operations (Broome County) The board and justices did not provide adequate oversight of court operations to ensure that cash receipts were properly …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2215
… Date Annual Addl Earnings: $3,400 Earnings End Date: Leave Blank Goal Balance: Leave Blank Location Pay Mid-Hudson Adjustment (LMH) Earnings Code: … Date Annual Addl Earnings: $1,650 Earnings End Date: Leave Blank Goal Balance: Leave Blank OSC will automatically update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… of New York (CUNY) is the largest urban university in the United States, consisting of 24 institutions. More … education students are enrolled at campuses located in New York City. CUNY’s Central Office provides … of tuition and fees and financial aid refund checks in 2012. The centralized process is a component of CUNY’s …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSubway Wait Assessment
… address them. The audit primarily covers the period March 1, 2013 through February 6, 2015. Background Transit is a … services that provide limited service to carry the same weight in the overall average as a line that runs more … weekday and a wait assessment of 81 percent carry equal weight in the overall system-wide average. This likely …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentOversight of Sidewalk Sheds
… (45 percent) had a total of 47 safety issues. In addition, daily inspection reports were not maintained for 51 of the 60 … owners and contractors to complete and submit uniform daily shed inspection reports to DOB and monitor to ensure …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsFare Collection
… round-trip, and ten-trip travel to the limits of the zone or zones shown on the ticket). Peak fares are charged …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionSUNY Bulletin No. SU-388
… be submitted to the Payroll Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-representedState Agencies Bulletin No. 2114
… (A), 04/06/2023 (I) or the date employee returns to the payroll OT Eff Date: Same as Effective Date Annual Addl … (A), 04/06/2023 (I) or the date employee returns to the payroll OT Eff Date: Same as Effective Date Annual Addl … Questions regarding transactions may be directed to the Payroll Earnings mailbox. Questions regarding taxes may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2208
… (A), 04/04/2024 (I) or the date employee returns to the payroll OT Eff Date: Same as Effective Date Annual Addl … (A), 04/04/2024 (I) or the date employee returns to the payroll OT Eff Date: Same as Effective Date Annual Addl … Questions regarding transactions may be directed to the Payroll Earnings mailbox. Questions regarding taxes may be …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilMorristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … records and ensuring the AFR is filed in a timely manner. The Board appointed Secretary-Treasurer … the Secretary-Treasurer deposited District collections in a timely manner, performed monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… the District’s financial standing. Specifically: The Board hired Certified Public Accountant (CPA) firm did not complete … with our findings and recommendations and indicated they plan to initiate corrective action. We conducted this audit … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) … component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is … MiFi distribution, usage and billing. During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… SUNY Downstate Sciences University, Empire State College, SUNY at Plattsburg, SUNY College of Environmental Science and Forestry (ESF), and SUNY … accepting what the student listed for residence on their application. Auditors found that some campus officials did …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsState Comptroller DiNapoli Releases Municipal Audits
… pay all bills and report the department’s financial status at regular department meetings; however, they do not provide …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… status, as either a library officer or independent contractor, is unclear. While this appointment and the duties … to perform the duties of treasurer as an independent contractor. Among the indications of an independent … obtaining competition for purchases not subject to bidding requirements, village officials did not always ensure …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Audits
… guidelines for reimbursement. Auditors identified $995 in other-than-personal-service costs charged to the programs … Act (2016-F-4) (Follow-Up) An initial audit report issued in August 2014 found that certain SUNY colleges published … and security and make valid comparisons among colleges. In a follow-up report, auditors found SUNY officials have …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-audits