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State Comptroller DiNapoli Releases Municipal Audits
… in the meeting minutes. Town of Green Island – Justice Court Operations (Albany County) The justices properly collected, recorded and reported court money in a timely manner. Court records were current … contractor relationship, the treasurer does not take an oath of office, which is a requirement for holding public …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… (NYSDOL) – Unemployment Insurance Payments to County Jail Inmates (2015M-278) NYSDOL does not have the necessary … used was incomplete 28 percent of the time for county jail inmates outside of New York City and 55 percent of the time for city inmates. In addition, NYSDOL did not receive data from each …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 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 … concerning the ability of a cable television company to "pass through" a municipal franchise fee to its customers are …
https://www.osc.ny.gov/legal-opinions/opinion-95-2XIX.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-activitiesDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding in-state residency … students receive the benefit of a lower tuition, according to an audit by Comptroller Thomas P. DiNapoli. The audit … “SUNY is enabling graduate students from out-of-state to take advantage of a tuition benefit that is supposed to be …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsOversight 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-shedsComptroller DiNapoli Releases Municipal Audits
… Berlin , Dunham Public Library , Town of Galen , Town of Huron , Town of Inlet , Village of Johnson City , Lake … multiyear financial or capital plan. Town of Huron – Financial Management (Wayne County) Town officials … Town of Berlin Dunham Public Library Town of Galen Town of Huron Town of Inlet Village of Johnson City Lake Ronkonkoma …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Calls for Improvements to Capital Planning Process
… that reforms are needed to ensure that New York State is spending its billions of capital project dollars wisely. … of New York's infrastructure was built decades ago and is heavily used. It is in need of ongoing maintenance, repair or replacement, but …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Agencies Bulletin No. 2114
… processing of the April 2023 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed … Association (CSEA), provides for an increase in Location Pay for employees located Downstate who are currently … processing of the April 2023 Increases to Location Pay and Location MidHudson Pay and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesVI.2.C Budget Journal Transactions – VI. Budgets
… Within the Commitment Control (KK) module, budget journals are used to record the budget control records based upon the enacted budget and other authorizing legislation as well … Within the Commitment Control KK module budget journals are used to record the budget control records based upon the enacted budget and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsSUNY Bulletin No. SU-302
… but are not included in the calculation of overtime. Tax Information The Recruitment and Retention Payment is … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 1892
… Contribution Limits on Pension/Retirement Plans 403(b) and 457 Deferred Compensation The annual limit has remained the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021Subway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides passengers service on all of … Interest Metropolitan Transportation Authority – New York City Transit: Train On-Time Performance (2014-S-56) … To determine whether New York City Transit provides passengers service on all of its lines …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Agencies Bulletin No. 2208
… inform agencies of OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay … Effective Date Check Date Administration 1 Lag 03/28/2024 04/24/2024 Institution 1 Lag 04/04/2024 05/02/2024 Eligibility … inform agencies of OSCs automatic processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Agencies Bulletin No. 2215
… Affected Employees: All employees in Bargaining Units 06, 18, 46, 66, 78, 79, and 98 designated … Eligibility Criteria: Employees in Bargaining Units 06, 18, 46, 66, 78, 79, and 98 who currently receive Earnings … the April 2024 increases for employees in Bargaining Units 06, 18, 46, 66, 78, 79, and 98 receiving Location Pay or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesFare Collection
… Avenue, Queens – through a major transfer hub in Jamaica to the easternmost tip of Long Island. The LIRR … a trip. For example, tickets on a train that stops at Jamaica are checked before arrival and again upon departure. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionState Comptroller DiNapoli Releases Municipal and School Audits
… a transparent and meaningful manner. While real property tax levies remained the same since 2020-21, the district’s budgeting practices resulted in tax levies being higher than necessary. The board and … on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund operations. From …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes (2021M-74) Officials did not ensure all PILOT … were properly billed, collected and distributed. Sixteen of the 62 bills reviewed were inaccurate because the county’s director of real property tax either used incorrect assessment values …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… With federal funding less predictable and New York’s senior … institutional care. The Legislature has stepped up with more funding for the Office for the Aging, but with thousands still on waitlists and some funding going … With federal funding less predictable and New Yorks senior …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniors