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DiNapoli: MTA Budget Gaps Return

… not coming back as fast as the MTA hoped. With farebox and tax revenues down, a pause on congestion pricing and other … ridership will reach 80% by the end of 2026, a much slower return than the consultant’s July 2021 prediction of 86% by … — such as an economic slowdown that damages ridership and tax revenues — budget gaps could reach as much as $3 billion …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-return

MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions

… The Metropolitan Transportation Authority (MTA) has made … progress,” DiNapoli said. “Given this uncertainty, it is imperative the MTA spends capital dollars efficiently to … such as service cuts or fare and toll increases beyond what is already planned. For example, filling a $4 billion …

https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actions

Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)

… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … the lead action level to prevent students or staff from drinking from these outlets. Although District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-and

Johnstown City School District – Lead Testing and Reporting (S9-25-15)

… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … which water outlets they exempted from sampling and how they would be secured against use, and what remedial …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15

Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)

… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14

Fredonia Central School District – Lead Testing and Reporting (S9-25-6)

… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … which water outlets they exempted from sampling and how they would be secured against use, and what remedial …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6

DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress

… gaps,”DiNapoli said. “Still, without specific proposals on how spending will be limited to 2 percent in the coming … aid has remained relatively flat or decreased for many schools in recent years; Proposes reforms to preschool … York City system. Public financing of state legislative elections would start in 2016, and statewide elections in …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progress

Opinion 91-49

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands) … highway, by private sale, to either the adjoining owner or another party and, if so, whether the sale may be approved …

https://www.osc.ny.gov/legal-opinions/opinion-91-49

DiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force

… New York City lags behind the rest of the state and nation in regaining the jobs lost from the onset of … between males and females narrowed between 2019 (68.3% vs. 53.5% and 2021 (65.5% vs. 54.5%) as more women sought …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-force

State Comptroller DiNapoli Releases Municipal Audits

… communities reviewed: Adequacy of 2021 Budgets – Town of Big Flats (Chemung County) Town of Big Flats officials adequately assessed the impact of the …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits

New York’s Economy and Finances in the COVID-19 Era

… Subscribe for Latest Updates The State Comptroller’s office … regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates … New York States total employment count hit …

https://www.osc.ny.gov/reports/covid-19-august-19-2020

Opinion 88-19

… of Environmental Conservation for a permit in connection with its proposed landfill operation. The authority for towns …

https://www.osc.ny.gov/legal-opinions/opinion-88-19

VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… Receipts must be submitted in the Accounts Receivable (AR) module and must be coordinated with OSC’s Bureau of State … Receipts of this Guide for further information on AR adjustments. The type of adjustment that is needed and any … Dates for Transactions Due to the change in the number of open GL periods, it is critical that every transaction be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overview

State Agencies Bulletin No. 2009

… Affected Employees All Nonresident Aliens receiving a Scholarship, employed as an Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2021 are … the state the withholdings were withheld for, however OSC does not withhold State tax. OSC Actions Create and mail Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholding

State Agencies Bulletin No. 1900

… taking advantage of a treaty between their country and the U.S. with wages in tax year 2020 are affected. Background … in this box should always match the amount in box 7a. Box 11: Tax Paid by Withholding Agent Not Applicable Box 12a: … EIN This box is populated with the Employer Identification Number for the company for which the Form 1042-S is being …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholding

DiNapoli: Wall St. First Half Profits Jumped

… Pretax profits in the securities industry reached $15.1 billion in the first six months of 2019, an 11 percent increase over … percent of the employees in the city’s securities industry live in the city, with the largest commuter group (23 …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumped

Selected Aspects of Safety and Security in Subway Facilities

… equipment, such as cameras, help point intercoms, and customer assistance intercoms, is maintained (working and … (MTA) agency that manages, maintains, and runs subway service in New York City. Transit has 472 subway stations in … The responses to the 141 electronic work orders (tickets) sampled from the period September 1, 2019 through …

https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities

Opinion 96-2

… ad valorem levy on benefited real property on behalf of a public library district created pursuant to a special act must charge to the district a proportionate amount of the … districts]). It is well settled, however, that "a special statute which is in conflict with a general act covering the …

https://www.osc.ny.gov/legal-opinions/opinion-96-2

Opinion 94-15

… opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) … Whether particular provisions in the school district's investment policies, enacted pursuant to General Municipal … are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 …

https://www.osc.ny.gov/legal-opinions/opinion-94-15

Some NY Schools Not Reporting Bullying or Harassment

… Many New York schools fall short when it comes to protecting … implementation of Dignity, and look forward to improving how we implement this important measure in ending bullying in … example, not one of the 39 schools in Yonkers City School District reported an incident of bullying or harassment under …

https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassment