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Opinion 95-2
… television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon … a 5% franchise fee and the cable company has chosen to pass the amount of the fee along to its customers as a … pass the amount of the fee through to its customers as a cost of doing business, by separately listing a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli Calls for Improvements to Capital Planning Process
… $81.7 billion – including tax dollars, federal aid and long-term borrowing proceeds – to support its capital program, with another $9.6 billion proposed for the upcoming fiscal year, according to a report released … reviews New York's capital spending over the past decade and plans for the coming years, concludes that reforms are …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processVI.2.C Budget Journal Transactions – VI. Budgets
… §40-a to denote the type of entity that is responsible for reimbursement. This attribute will remain blank if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… the functional breakdown of a project for control and cost tracking purposes. Activities are used to track major project … not use standard activities. For example, if an agency is tracking individual tasks for a project to meet a … the functional breakdown of a project for control and cost tracking purposes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesComptroller DiNapoli Releases Municipal Audits
… Berlin , Dunham Public Library , Town of Galen , Town of Huron , Town of Inlet , Village of Johnson City , Lake … Fire District , Town of Louisville , Town of Princetown and the Town of Virgil . “In today’s fiscal climate, budget … multiyear financial or capital plan. Town of Huron – Financial Management (Wayne County) Town officials …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2215
… payments not processed automatically. Affected Employees: All employees in Bargaining Units 06, 18, 46, 66, 78, 79, and … Mass Salary Additional Pay Report This report identifies all employees receiving an automatic increase for Location … in the employee’s taxable gross, and are subject to all employment and income taxes. Questions: Questions …
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
… 2016. Background The City University of New York (CUNY) is the largest urban university in the United States, … aid refund checks in 2012. The centralized process is a component of CUNY’s Fully Integrated Resources and … the amount of a refund, the appropriate bank account for a refund, and the appropriateness of a refund. CUNY made …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSubway Wait Assessment
… number of intervals between trains that meet the standard (headway plus 25 percent) and those that do not. In terms of …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentOversight of Sidewalk Sheds
… and maintained by property/building owners (owners), site managers, contractors, and other responsible parties to … identified immediately hazardous conditions at this site and issued violations, but it did not refer the site to … as required. 27 of the 60 sheds (45 percent) had a total of 47 safety issues. In addition, daily inspection …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsFare Collection
… service divided into eight fare zones. Two main types of tickets are offered: commutation (unlimited weekly and … weekdays, all day on weekends, and on some holidays. LIRR tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 to $29.25. Tickets can be purchased prior to boarding or, for an …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionSUNY Bulletin No. SU-302
SUNY Bulletin No SU302
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesSUNY Bulletin No. SU-388
… purpose of this bulletin is to provide agency instructions for processing the Academic Years 2023 - 2025 Downstate … Agreement between the State of New York and GSEU, provides for a location adjustment to employees whose work site is New … of employees in BU28 to be paid in Administration 23L for Academic Years 2023-2025. Employees who are part-time …
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
… which implemented the 2021 – 2026 Agreement between the State of New York and the Civil Service Employees Association (CSEA), …
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
… which implemented the 2021 – 2026 Agreement between the State of New York and the Civil Service Employees Association (CSEA), …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bradford … Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Bradford …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Clarence Public Library – Audit of Claims (Erie County) The board did not audit and approve claims prior to … are written. Village of Fort Johnson – Claims Processing (Montgomery County) Village officials have established effective …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Audits
… Ulster Greene generally complied with state guidelines for reimbursement. Auditors identified $995 in … programs that did not comply with SED’s requirements for reimbursement. New York State Energy Research and Development …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , Westchester … realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (Nassau … Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of Southampton Westchester …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Morristown Fire District – Board Oversight (2025M-101)
… Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Did the Morristown Fire District District Board of Fire Commissioners Board provide adequate oversight of …
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)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire … (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the … District District Board of Commissioners Board obtain an annual audit of the Districts records and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113