Search
DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… access to these terminals. For example: The GWBBS and the closest MTA subway station at 175 th Street were not fully …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actDiNapoli Issues Report on Transparency of Village Fiscal Activities
… State Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by … officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 … not file their AFR for fiscal year 2023, four filed their report significantly late (an average of 331 days), and only …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesCharlotte Valley Central School District - Budget Review (B4-15-6)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Harrison Central School District - Financial Condition (2018M-260)
… Adopt annual budgets that contain reasonable estimates for appropriations based on historical and/or other known …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Opinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… OVERVIEW This section provides information related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. Additionally, … public benefit corporation, political subdivision of the State, another state, etc.) is a contract and, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsState Agencies Bulletin No. 2205
… Advisory 35 and updated the Guide to Financial Operations (GFO) to include the new business processes for making payroll … necessary, agencies must follow the updated GFO guidance when issuing the payroll correction. Allowable … Single Payment Vendor ID as indicated in the updated GFO guidance . This method is recommended for ease of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsControls Over Unclaimed Bottle Deposits
… were to determine whether the Department of Taxation and Finance (Department) is enforcing registration and reporting … Audits/Reports of Interest Department of Taxation and Finance: Processing of Paper Tax Returns (2013-S-64) Department of Taxation and Finance: Controls Over the Collection of the Public Safety …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… and maintains a toll superhighway (Thruway) throughout New York. Most of the toll points along the Thruway only … the Authority accepts credit card payments over the phone, online, and in person for other costs (e.g., unpaid tolls, … Related Audits/Reports of Interest State University of New York: Compliance With Payment Card Industry Standards …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCompliance With Outcome Reporting Requirements
… (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the resulting reports are complete and timely. The audit … ESD meets legal and regulatory requirements to report on the outcomes of its programs and initiatives and wheth …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 2025
… to Duty Pay (SAD) payments for 2020 and 2021 for PEF employees, for calendar years 2019 and 2020. Affected … units who meet the eligibility criteria are affected: PEF Professional, Scientific & Technical Services … for calendar years 2019 and 2020, were not paid timely to PEF employees. Pursuant to the side letter contained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsState Agencies Bulletin No. 2040
… Services instructions for processing the 2021-2022 PEF Office of Fire Prevention and Control (OFPC) Uniform … the 2019-2023 Agreement between the State of New York and PEF provides for an annual maintenance allowance. Effective Dates The 2021-2022 PEF OFPC Uniform Maintenance Allowance may be submitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the disbursement process and exceeded its authority under … debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. Auditors found that the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… system that would allow photos, voice and video calls and text messaging to be rerouted to other county call centers … system that would allow photos voice and video calls and text messaging to be rerouted to other county call centers …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911City of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fund balance available to help balance the proposed 2026-27 budget. Officials included a real property tax … years, including $10 million from past due real property taxes and $6.2 million in other fines and violations. $15.2 …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5State Agencies Bulletin No. 409
… on the Additional Pay page using the Earnings Code CON. The Earnings Code is system-generated and system-updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersDiNapoli Releases November State Cash Report
… of nearly $45.2 billion were $23.3 million higher than the latest projections included in the mid-year update to the … All Funds spending was $308.7 million lower than the latest projections, and $603.3 million higher than initial … of $7.5 billion, which was $406.2 million higher than the latest projections from the Mid-Year Update and nearly $2.8 …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Service Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with the … credit for employment before they joined NYSLRS or for military service. For most members, the total amount of …
https://www.osc.ny.gov/retirement/members/divorce/service-credit