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Subway Wait Assessment
… progress toward its goal of providing reliable service for its customers and federal, State, and local government … On July 25, 2017, in response to the Board’s demand for performance improvements, the MTA released the Subway … service provided is not captured in the WA calculation. For example, the Number 1 train, a local service train that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentOpinion 88-70
… of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v … effect, and that municipal moneys may not be expended for such purposes (1987 Opns St Comp No. 87-80, p 120; 1986 … requiring mandatory or permissive referenda, respectively, for certain local laws). However, there may be referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli Issues Report on Transparency of Village Fiscal Activities
… promoting accountability and reducing opportunities for financial mismanagement.” For fiscal year 2023, 246 (46%) … fiscal standing and determining whether property tax increases are justified or needed. Auditors found 26 of the … had incomplete records, including five that had tax levy increases exceeding 10%. Village boards are also required to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesAdministration and Monitoring of Financial Assistance to New York City Businesses
… sound commerce and industry through governmental action for the purpose of preventing unemployment and economic … financial assistance must provide a reason why, if not for the financial assistance provided by NYCIDA, the company … that address factors related to the projects selected for financial assistance. Specifically, NYCIDA did not: …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesVillage of Hudson Falls – Information Technology (2025M-10)
… on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various … such as financial and personnel records and evidence files for the police department, that may contain personal, private … Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10State Comptroller DiNapoli Releases Audits
… Access Plan (Plan) to ensure meaningful access to services for Limited English Proficiency New Yorkers. The Department … 2023, found that some offices were not using Language Line for interpretation services, as required by the Plan. … policies at County DMVs despite these offices accounting for over 75% of the total customer-facing DMV offices. DMV …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. While the former Head of Buildings …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… must net to $0. The first invoice/distribution line is for the credit (-) to the expenditure. This line must … be the same obligation date as the original payment. For guidance on entering the correct obligation date, please … the returned payment in SFS by the amount indicated. For guidance on payment terms please refer to Chapter XII, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationOversight of Homeless Shelters (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides leadership, … housing units, and hotels and motels—and is responsible for administering a system of supervision, inspection, and … and ordinances to ensure a safe, comfortable environment for residents. In 2020, OTDA updated regulations to require …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followState Agencies Bulletin No. 1930
… for processing payments related to ERAP activities and to inform agencies of new Time Entry Earnings Codes to be used for reporting and tracking these payments. Affected Employees Employees who … in PayServ is separate from tracking employee time and attendance through systems such as the Leave and Accrual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsState Police Bulletin No. SP-175
… State and the Police Benevolent Association and provides for a general Salary Increase effective April 1, 2017 for Troopers in … in Bargaining Unit 17. OSC will systematically process the increases for eligible employees in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-165
… Police Benevolent Association and provides for a general Salary Increase effective April 1, 2016 for Troopers in … in Bargaining Unit 17. OSC will systematically process the increases for eligible employees in Bargaining Unit 07 and … page. Payroll Register and Employee Paycheck/Advice All retroactive adjustments will be displayed on the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… and commuter rail services. TBTA’s total operating revenue for 2016 was approximately $1.9 billion. In November 2012, … an efficient way to collect tolls, provide seamless travel for drivers, and benefit the environment. While the toll … booths remained, there were no Bridge and Tunnel Officers for toll collection or other services. Under AET, as the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… taken to implement our recommendations to maximize revenue for the Thruway.” Tolls and related fees make up more than … a warning if their E-ZPass account has a negative balance for over 30 days. If no payment is made in the next 30 days, … of NYS Thruway Authority Finances and Proposed Toll Increases … The states Thruway Authority has to do a better …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… FY 2027 (18% of city-fund revenues), even when adjusting for stronger revenue collections. “The city’s steps to close … Program to Eliminate the Gap. The city’s budget surplus for FY 2023, which will be used to prepay a portion of the … financial plan. If it is ratified and sets a pattern for other labor agreements, total labor costs would increase …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… causes your loans in total to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the required payments on your loan … you must include it on your federal income tax return for the year the loan is granted or becomes taxable. If you …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsState Agencies Bulletin No. 2011
… to Location Pay (LOC and LMH) in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already receiving location pay. Effective Dates: The increases to Location Pay Downstate Adjustment and Location … after processing of the automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payOpinion 93-25
… A village which has provided lighting at village expense for a private right-of-way under the mistaken belief the … or use. You state that a village has been making payments for a number of years for dusk-to-dawn lighting along a private right-of-way under …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 93-2
… any "act or resolution of such board in connection with which a petition could be filed" pursuant to article 9 … the same as if such petition had been filed in accordance with the provisions of this article". Thus, if section 9-908 …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 2006-3
… town board, after a public hearing, to grant franchises “for the use of the streets, highways, and public places or … thereof or the space above or under them or any of them, for any specific purpose authorized by law upon such terms … rule, unless a statute provides otherwise, and except for revenues received as a result of a part-town function or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3