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Great Neck Park District – Capital Assets (2025M-27)

… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record … Did Great Neck Park District District officials properly record …

https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27

Cybersecurity for Local Governments and Schools Virtual Series - Week 1 – WHERE do we start?

https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-1.pdf

DiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses

… Department of Labor (DOL) does not investigate overtime complaints by nurses in a consistent or timely basis, … Department of Labor needs to do a better job investigating complaints from nurses about working overtime to keep … 2015 and May 23, 2017, DOL closed 186 cases regarding 540 complaints. Auditors found DOL lacked effective policies and …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nurses

Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … source and appropriated more fund balance than it had available. The board has not developed a multiyear … all money collected. As of June 23, 2014, the clerk had a shortage totaling $3,147. In addition, the clerk did …

https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1

Compliance With School Safety Planning Requirements

… Objective To determine whether the New York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against Violence in Education (SAVE) Act. The audit … To determine whether the New York City Department of Education complies with the school safety …

https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirements

Selected Aspects of Toll Collections

… for collecting outstanding tolls and fees or suspending vehicle registrations. The Authority advised us that there is …

https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collections

State Comptroller DiNapoli Launches Academy for Local Government Officials

… training opportunities, including accounting schools, regional seminars and monthly webinars. There are also … interests. In 2014, more than 10,000 local officials received training through the Comptroller’s efforts. To find … The website has a full course catalogue and course calendar, and allows local …

https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officials

Northport-East Northport Union Free School District – Financial Condition (2014M-164)

… Purpose of Audit The purpose of our audit was to evaluate the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-condition

DiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide

… The recent announcement that New York state will get nearly $665 million in federal funding to invest in … The recent announcement that New York state will get nearly $665 million in federal funding to invest in …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divide

DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges

… annual wage on Long Island in 2017 was $60,084, second only to New York City. Median household incomes are higher …

https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challenges

DiNapoli Releases Annual IDA Report

… (IDAs) reported 4,262 active projects with a total value of $114 billion in 2020, an increase of $5.3 billion from the prior year, according to an annual report on IDAs released by … million). The largest new IDA project in 2020 by project value ($2.4 billion) was the New York City IDA’s BOP SE LLC …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-report

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… our audit was to determine whether certain Service Center field employees and an IT vendor were adequately supervised … of Information Technology (IT) and Plant Department field employees and an IT vendor, and an Audio Visual … policies and procedures governing the supervision of field employees from the IT and Plant Departments who work at …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

Service Credit for Tiers 2 through 6

… are not required to pay for additional service, you will only receive credit if you purchase it. For previous and … local civil service commission. You can be credited only for employment with an employer that participates in one … a trustee-to-trustee transfer. We can accept transfers only from certain types of plans. For instance, you may be …

https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6

DiNapoli Announces State Contract and Payment Actions for March 2016

… Co. for mosquito traps and mosquito dunks. $ 122,000 to FM Office Express Inc. for Zika mosquito traps. Office of the … construct a Solar Panel Facility at RiverBend/SolarCity in Buffalo. $95,000 to the Village of Hoosick Falls for … of Athenex’s new corporate headquarters on the Buffalo Niagara Medical Campus. $5 million to Buffalo Niagara …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016

DiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014

… measures the train's ability to meet goals for the length of time between trains. "The MTA is very clear that it … wait time assessment to be its most important measurement of the reliability of subway service and riders' experience," … Averaging lines like these together results in a rosier image of subway reliability. Also, the MTA's wait assessment …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014

Opinion 91-3

… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …

https://www.osc.ny.gov/legal-opinions/opinion-91-3

SUNY Bulletin No. SU-188

… Purpose To inform agencies of the new Earnings Code to be used for SUNY employer-provided Housing Affected … (Institution) Background According to Internal Revenue Code Section 61, employer-provided housing is a taxable … to employees. Section 119 (a) of the Internal Revenue Code specifically excludes from gross income the value of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-188-new-earnings-code-employer-provided-housing

State Agencies Bulletin No. 2104

… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2023 and other tax related topics. Affected Employees: Employees meeting the … OSC has updated PayServ with the new Federal and New York tax requirements for 2023. OSC continues to use the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023