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Opinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- … Whether the extension of a fire district to add the territory of the dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… plan period came from higher tax revenues ($482 million), lower pension contributions ($404 million), lower energy … Additional funding would be needed to finish the East Side Access project and to begin new expansion projects, such …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesUnexpected Delays and Events
… It extends from three major New York City terminals – Penn Station, Manhattan; Atlantic Terminal, Brooklyn; and … with train crews, the media, and the public via phone, web, customer email, tweet, postings on station … as part of its incident response, may request that MTA Bus Company (MTA Bus) and New York City Transit cross-honor …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsHoltsville Fire District – Financial Management (2025M-4)
… Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable … the Audit Area A fire district (district) board of fire commissioners (board) is responsible for managing the … fiscal activities and safeguarding its resources. To properly manage financial operations, the board should …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4State Comptroller DiNapoli Releases Municipal & School Audits
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency … the board did not perform adequate annual audits. Village of Skaneateles – Claims Auditing (Onondaga County) While the … totaling approximately $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The board did …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… New York City Parks Department facilities have barriers to people with disabilities and many don’t meet ADA standards, according to an audit by State Comptroller Thomas P. DiNapoli. “Federal law demands equal access to public spaces, but we found hundreds of barriers to people …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… from $1.9 to $2.1 billion per year from 2018 to 2022. Each client who enters a shelter must take part in a needs … third-party provider. The assessment, an evaluation of the client’s housing and care needs, is supposed to begin within … of admission and be completed as soon as possible. Once a client completes the assessment, the ILP is developed to set …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… assign a hazard classification to a dam that indicates the level of damage that may occur if the dam was to fail. The failure of a Hazard Class B dam could damage a limited number of homes or minor … 153 of 505 (30%) Hazard Class B dams and five of 338 (1.5%) Hazard Class C dams. 456 of 685 dams (67%) did not have …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… 2020-2024 and 2025-2029 capital programs, according to a report released today by New York State Comptroller Thomas P. … (Paygo) commitments, avoiding an estimated $500 million in annual debt service for 30 years and generating more than $7 … and delays can increase the risks of disinvestment, rising costs and deterioration of assets. As of April 2, 2026, the …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… City’s Department of Consumer and Worker Protection (DCWP) is falling short in enforcing Local Law 144 (LL144) which regulates the use of artificial intelligence (AI) in employment … Citys Department of Consumer and Worker Protection DCWP is falling short in enforcing Local Law 144 LL144 which …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirAudits of Local Governments & Schools
… Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State and NYC …
https://www.osc.ny.gov/local-government/auditsTips to Help You Keep Your Money
… Learn how to keep your financial accounts and records in order …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyXI.4 Overview – XI. Procurement and Contract Management
… defined in legislation, they are typically referred to as “program” contracts and are often characterized as … (State Finance Law Article 11-B) has been enacted to facilitate timely review and approval of these agreements, … payments. This section provides information related to grant contracting, specifically: Not-for-Profit Prompt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… in the payment of retroactive salary. If you would like legal documents intended to grant retroactive service credit reviewed, contact OSC’s Legal Department at 518-473-5880. To adjust a member’s earnings or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsOverview – Enhanced Reporting
… process using the Reporting Dashboard in Retirement Online . You may use either method; one method may be more … (a pipe-delimited Text file) for uploading to Retirement Online . Rev. 2/23 … NYSLRS employers can submit reports in Retirement Online as a file or through the manual online process …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditCUNY Bulletin No. CU-791
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected Employees: City … The purpose of this bulletin is to notify agencies of health benefit rate changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-791-city-new-york-health-benefit-rate-changesAccounts Payable Advisory No. 6
… Subject: Making Payments to Time Warner Cable Guidance: Consistent with the Guide to Financial Operations (GFO) Chapter XII, Section 5.C - … Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to Time …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 7
… Subject: Making Payments to Barnes & Noble Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to … Making Payments to Barnes Noble …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleAccounts Payable Advisory No. 16
… Subject: Making Payments to Long Island Power Authority Guidance: Consistent with the … to vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay payment crediting. … voucher. For information on how to process payments to Long Island Power Authority, please refer to the GFO, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authority