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Compliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… designate persistently dangerous schools. The Department posts incident data and the list of persistently dangerous …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followBorough of Manhattan Community College – Controls Over Bank Accounts
… officials adequately ensured that all Borough of Manhattan Community College (BMCC) bank accounts were authorized and … BMCC, located in lower Manhattan, is one of CUNY’s seven community colleges and has more than 26,000 students. CUNY’s … officials adequately ensured that all Borough of Manhattan Community Coll …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… equipment as intended. My thanks to now retired Inv. Doug Smith who spent countless hours pouring over financial …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… Business Tax (PBT) is paid by petroleum businesses for certain types of fuel and is imposed at a … diesel motor fuel, among others. Effective January 1, 2020, the PBT rate, which is adjusted annually based on the change in the Producer Price Index for refined petroleum products, is 17.4 cents per gallon, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxMaintenance, Inspection, and Testing of the Event Recorder System
… Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action … 305,000 riders each weekday. As of December 2016, LIRR’s annual ridership was over 89.3 million. As part of its … the Long Island Rail Road maintains and inspects its Event Recorder System ERS and whether it has …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemState Comptroller DiNapoli Releases School Audits
… Union Free School District – Financial Condition and Payroll (Erie County) From 2013-14 through 2015-16, the … adequate written policies and procedures over the payroll process to ensure the accuracy of the compensation …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… and examinations have been issued: New York State Canal Corp.: Infrastructure Inspection and Maintenance (Follow-Up) … report issued in May 2015, concluded that, while the Canal Corp. performs routine operational and reliability checks of … given priority. In a follow-up, auditors found the Canal Corp. has made progress addressing the issues identified in …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Finger Lakes Horizon Economic Development Corporation – Revolving Loan …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… Overtime costs at state agencies rose 47.2% to more than … released today by State Comptroller Thomas P. DiNapoli. Overtime hours increased 11.1% to 22.2 million over the same period. Overtime earnings comprised 7.5% of total payroll spending in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… conduct and report emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… required drills or conduct all drills within the required time frames and officials could not support that they met all drill requirements. Officials also did not … instruction and training, District officials cannot ensure that staff and students are prepared for emergencies. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Law Pertaining to SUNY Police Officers
… from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count towards my 25 years in the PFRS special plan? If I leave employment … that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersComptroller DiNapoli Releases School Audits
… , Sharon Springs Central School District and the South Mountain Hickory Common School District . State Comptroller … must obtain supervisory approval before working overtime hours, the district does not have adequate procedures in … 2014 payrolls in which employees worked 196.75 overtime hours and received overtime payments totaling $8,371 and …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Annual Review of MTA Finances
… Transportation Authority (MTA) projects large operating budget gaps and has significant unfunded capital needs. With less than four months before the start of … questions regarding the MTA’s plan to balance its 2020 budget and narrow the out-year budget gaps, according to New …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 88-27
… the source of the payments from the municipality to the New York State and Local Police and Fire Retirement System in …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-4
… the town highway department to dredge a navigable channel located within the town. You indicate that the banks of the … the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… Action Grant to provide grants or loans to assist private developers in financing economic development projects … deemed "miscellaneous revenue" to grant or loan moneys to developers for projects identified by the local development … income to provide grants or loans to assist private developers in financing economic development projects without …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2002-17
… the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … separate specifications be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and … manager constitute a professional service exempt from competitive bidding requirements of General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% between 2011 and 2021 while the rest of the nation increased by 5.1%, according to a report released … continued to lose workers in 2021 when the rest of the nation began to recover. Even as the workforce began growing …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peak