Search
Transportation – 2023 Financial Condition Report
… Improve Slightly for the Third Year in a Row The State is responsible for maintaining more than 42,700 lane miles of … was responsible for maintaining 8,535 bridges.* A bridge is considered in poor condition if it has deterioration to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe or …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationState Comptroller DiNapoli Statement on MTA 2023 Budget
… MTA today is balanced using $600 million in undetermined funding or MTA actions. Using as-yet unspecified means to … MTA’s revenue shortfall increases pressure to find added funding from public coffers and for the MTA to better account … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to start spending against the grant award via the project. As expenditures are recorded against the grant award …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewNew Hartford Central School District – Payroll (2021M-149)
… ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with … clerk who could add new employees to the financial system and was responsible for adding and changing salaries and pay …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Mount Morris – Justice Court (2012M-129)
… of the Court for the period January 1, 2005, to June 22, 2012. Background The Town of Mount Morris is located in … and surcharges for the period January 1, 2010, to June 22, 2012. Key Findings The current Justices have developed …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and supported. Key Findings District officials did not ensure … District officials ensured employees payroll payments and leave accruals were accurate properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt totaling … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Opinion 88-77
… A member of a school district board of education who is also an employee of a not-for-profit corporation would … letter in which you inquire whether a school board member, who is also the salaried director of a local council for the … Whether a school board member who is also the salaried director of a local council for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 92-10
… 500(1)(b), 501: A village acting as its own fiscal agent, or a banking organization acting as the village's fiscal agent, is required to pay to the State Comptroller unclaimed … be noted that, where a banking organization acts as fiscal agent for a public corporation for purposes of paying …
https://www.osc.ny.gov/legal-opinions/opinion-92-10CUNY Bulletin No. CU-704
… Leave. Affected Employees As of March 11, 2021, employees in the following bargaining units will be affected: Union … will be 0.511% (0.00511) of an employee’s weekly wage, up to the statewide average weekly wage. Based on the 2021 … in the March 25, 2021 paycheck. Eligibility Criteria All employees in the CUNY bargaining units listed in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveOpinion 88-36
… The right of subrogation is usually set forth as a term of the surety contract. The sheriff's official …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman and today announced the … will not be tolerated and I will continue to partner with Attorney General Schneiderman to root out fraud of public … our state pension system will be held accountable,” said Attorney General Schneiderman. “Through my office’s …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… are supposed to serve is reprehensible,” DiNapoli said. “My thanks to the Westchester County District Attorney’s office for partnering with my office and continuing to pursue justice in this case and … defendants could have been used for student achievement. My office will work diligently to ensure that the students …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… exceeding the conditions of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included … exceeding the conditions of the contract including pricey rooms at the Carlyle Hotel and a team dinner that included …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsII.3.D Evaluation – II. New York State Financial Accounting
… to the Legislature. These reports contain prescribed accounting statements and schedules on receipts and … financial plan updates on both a cash and GAAP basis of accounting to the State Comptroller and to the Chairs of the … plan updates, an explanation of the causes of any major deviations from the previous financial plans is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… DiNapoli and the New York State Police today announced the arrest of Debra Gabriel, the former tax collector for the … State Police Superintendent Kevin P. Bruen said, “This arrest demonstrates the hard work of our law enforcement … DiNapoli and the New York State Police today announced the arrest of Debra Gabriel the former tax collector for the Town …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudCity of Yonkers – Budget Review (B20-6-4)
… reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Accounts Payable Advisory No. 73
… and freight charges and how to enter the amounts in the voucher when applicable. The section also informs agencies of … Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amounts