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Opinion 95-2
… from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable … "fee" falling within the exemption of Public Housing Law, §52. You ask whether a housing authority is exempt from paying … addressed to that agency. Public Housing Law, §52(1) sets forth an exemption for municipal housing …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli Calls for Improvements to Capital Planning Process
… was built decades ago and is heavily used. It is in need of ongoing maintenance, repair or replacement, but … its Ten-Year State of New York Statewide Capital Plan in June 2013. DiNapoli said the plan provides a broader, more … capital spending across the state. It includes spending in the State Capital Plan as well as for a number of public …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processVI.2.C Budget Journal Transactions – VI. Budgets
… to move budget authority between chartstrings within a Business Unit (BU) using the KK_SEG ledger. For more … to move budget authority between chartstrings across Business Units (BU) using the KK_SEG ledger. For more … appropriation is located in the authorizing legislation. Loan Status Loan status indicators are used on appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Project Activities provide the functional breakdown of a project for control and cost tracking purposes. Activities … Project Activities provide 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
… announced his office completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of … is being spent appropriately and effectively.” Town of Berlin – Internal Controls Over Water District No. 2 … announced his office completed an audit of the Town of Berlin Dunham Public Library Town of Galen Town of Huron Town …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2215
… All employees in Bargaining Units 06, 18, 46, 66, 78, 79, and 98 designated Management/Confidential who meet … Criteria: Employees in Bargaining Units 06, 18, 46, 66, 78, 79, and 98 who currently receive Earnings Code LOC or … employees in Bargaining Units 06, 18, 46, 66, 78, 79, and 98 receiving Location Pay or Location Mid-Hudson …
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
… Purpose To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The audit scope period was from January 1, 2013 through … To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSubway Wait Assessment
… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsFare Collection
… Program The Metropolitan Transportation Authority (MTA) is a State public authority created pursuant to Article 5, Title … and monthly travel within the specified zones shown on the ticket) and non-commutation (one-way, round-trip, and … Invoice collection procedures, leading to additional lost revenue. Key Recommendations Determine why TSPs did not …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionSUNY Bulletin No. SU-302
… Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the … York and the Communications Workers of America/Graduate Student Employees Union, provides for recruitment and … payment at the discretion of the Dean of the Graduate Student Department. Agency Actions Prior to processing, …
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
… list published on the OSC website. Tax Information: These funds are taxable income subject to all employment taxes and …
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
… in Bargaining Units 02, 03, 04 and 47 represented by CSEA who meet the eligibility criteria are affected. …
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
… in Bargaining Units 02, 03, 04 and 47 represented by CSEA who meet the eligibility criteria are affected. …
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
… P. DiNapoli today announced his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … and that moneys were safeguarded. As a result, it appears the treasurer was able to misappropriate approximately $8,500 …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , Village of Lindenhurst , Sayville Public Library and the Village of Springville . “In today’s fiscal climate, … P DiNapoli today announced his office completed audits of the Clarence Public Library Village of Fort Johnson Town of …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: City University … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… completed audits of Village of Fleischmanns , Village of Old Westbury , Town of Orangetown , Town of Portland , Rockville Centre … of the clerk-treasurer’s records and reports. Village of Old Westbury – Justice Court (Nassau County) The justices … completed audits of Village of Fleischmanns Village of Old Westbury Town of Orangetown Town of Portland Rockville …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Morristown Fire District – Board Oversight (2025M-101)
… audit claims? Audit Period January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s … the Audit Area The Board is responsible for the general management and control of the District’s financial … residents, taxpayers, the Office of the New York State Comptroller (OSC) and interested parties. Due to the lack 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)
… State Comptroller (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended our audit period forward to … transparency and open government, New York State Town Law (Town Law) Section 181-b requires the board of fire … The Board hired Certified Public Accountant (CPA) firm did not complete fiscal year 2023 and 2024 annual audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113