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DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Train delays have increased as the subway system’s on-time … 2014. The MTA’s Transit division considered a subway train on time if it reached the end of the line within five … examined what caused more than half of the almost 500,000 train delays from March 1, 2013 through March 31, 2014 to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackState Comptroller DiNapoli Releases Audits
… Department (SED) to provide preschool special education services to children with disabilities ages 3 to 5. For the … audit, issued in June 2023, found several instances where it had been more than 10 years since the last Emergency … (HMISs). In New York, federally funded regional or local planning bodies—Continuums of Care (CoCs)—that coordinate …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsOpinion 92-46
… Threshold (computation of for various items used at youth center) GENERAL MUNICIPAL LAW, §103: The purchase of kitchen … books and sports equipment to be used at a village youth center need not be aggregated with each other for the purpose … books and sports equipment to be used at a village youth center should be considered in the aggregate for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-46XI.14 Overview – XI. Procurement and Contract Management
… including requirements for requesting exemptions from the advertisement of procurement opportunities, and provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… and must balance (by debits/credits) by business unit. Where transactions entered by users do not balance by Fund, … entries will be created, based on configuration templates, to create balancing entries. Fund is considered a … a Fund value, complete the COA Change Request Form which can be found on SFS Coach and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingStatement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… New York. The bill means far fewer New Yorkers would have insurance, penalizes those who suffer from pre-existing … New York The bill means far fewer New Yorkers would have insurance penalizes those who suffer from preexisting …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-actDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… returns. The financial markets have given investors a wild ride the last few years but our investment strategy has …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… the resulting contracts, may be structured on the basis of a fixed contract term (e.g. three years) plus one or more annual (or other periodic) renewals following the expiration of the fixed term. Where contracts are structured this way, … and the resulting contracts may be structured on the basis of a fixed contract term eg three years plus one or more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsDiNapoli Announces Sale of General Obligation Bonds
… education and environmental purposes. Depending on market conditions, the state also expects to sell $69 million … as set forth in the Notices of Sale published in The Bond Buyer on March 2, 2018. The bonds will be dated the date of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsIX.7.E Disaster Assistance – IX. Federal Grants
… Recovery - Planned activities as approved by FEMA The Project Costing (PC) and Commitment Control (KK) Modules in … and to provide a central repository of disaster project-related information. This process will allow the DOB … journal entries transferring the costs into the Event or grant project(s). If an agency needs to use an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfVirtual Currency Licensing (2022-S-18) 180-Day Response
To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18-response.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4)
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfVirtual Currency Licensing (2022-S-18)
To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18.pdfHomeownership Rates in New York
In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally.
https://www.osc.ny.gov/files/reports/pdf/homeownership-rates-in-ny.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfReview of the Financial Plan of the City of New York, May 2022
The release of New York City’s $99.7 billion Fiscal Year (FY) 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) signifies a remarkable fiscal turnaround since the adoption of the FY 2022 budget in June 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2023.pdfReview of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf