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DiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… The Metropolitan Transportation Authority (MTA) has made significant progress in repairing and … the regional transit system, but a great deal of work remains and financing these capital investments over the … estimates that debt service could reach $4.4 billion by 2025 if the MTA borrows to fill the funding gap for the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionSelected State Agencies’ Roles in Financial Literacy
… the period January 2018 to March 2022. About the Program Not only is financial literacy critical to an individual’s … payment during some months in 2018; 41% of New Yorkers did not have a rainy-day fund to cover expenses for 3 months in … DOS’ financial literacy-related content and efforts is available on DFS’ website. To NYSOFA: Identify and pursue …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Comptroller DiNapoli Releases Municipal Audits
… resolutions. Livonia Joint Fire District – Fire Truck Funding and Purchase (Livingston County) The board was not transparent when funding and purchasing fire apparatus. The board levied more …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-714
… July 2021 Increments and provide instructions for payments not processed automatically. Affected Employees Employees in … Period 08C, paychecks dated 07/15/2021. Control-D Reports Available Before Processing The following Control-D report … which identifies the reason the employee’s record will not be updated: Position and Job Do Not Match If the Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsOpinion 95-12
… chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal … §11, as amended by L 1992, ch 708, govern the deposit and investment of public funds of "local governments". For this … not required for immediate expenditure (except moneys the investment of which is otherwise provided for by law) in …
https://www.osc.ny.gov/legal-opinions/opinion-95-12XVI.3.E The Reporting Entity – XVI. Financial Reporting
… institutions, agencies, departments, and offices that are not legally separate. Other services are provided by various … or ongoing financial responsibility. Since the State does not currently record its equity in joint ventures, financial data for these entities is not presented on the face of the State's financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityImplementation of Train Service to Grand Central Madison
… Objective To determine whether the Long Island Rail Road (LIRR) implemented train service to Grand … LIRR officials touted that post-GCM implementation, they were offering 41% more train service—up from 665 trains to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… the nation’s largest program helping households obtain food, would increase costs to state governments, limit … recent available data show 1 in 8 New York households were food insecure between 2021 and 2023. Almost 3 million New … 2025. “The state has made meaningful efforts to reduce food insecurity, but it will be hard-pressed to expand or …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… the contract, where applicable. If the purchase order is not referenced: The voucher does not reference the contract; The voucher charges unencumbered … and Life to Date Expenditures fields on the contract are not updated. Liquidating a purchase order will also allow …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOpinion 91-45
… with town board) -- Relations With Town Board (remedies available to town board to enforce agreement for highway … town drainage improvements and refuse collection services not related to town highways. In addition, you ask what … Law, §36; see Matter of Citizens Council , 55 AD2d 911, 390 NYS2d 438; cf . former Highway Law, §160, repealed …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time … officer”). Under the proposed arrangement, for a period not to exceed one year, the next subordinate officer would …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… would allow the Agency to recover financial incentives if business do not produce the intended benefits. Provide …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectWellsville Central School District – Financial Management (2017M-159)
… balance to accumulate to an excessive level and have not used funds from the retirement contribution reserve as …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Examination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which outlined our findings … to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As reported in 2015-BSE1-04, according to the State’s travel rules and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… state and local taxes on fuel purchases because they did not complete the required tax exemption forms or file for …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsSelected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… performed, that the District’s annual financial report (AUD) was prepared and filed in a timely manner or that an … 2015 fiscal year. … Sauquoit Fire District No 1 Controls Over Financial Activities 2014M178 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013m