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DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… The Long Island Rail Road (LIRR) is making a steady recovery from the pandemic with growing ridership, increased service routes … the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. Still, the LIRR had 31% … The Long Island Rail Road LIRR is making a steady recovery …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityState Comptroller DiNapoli Releases Municipal & School Audits
… adjusted bank balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The … they were performed correctly and without verifying that cash balances in the accounting records were accurate and overstated cash by $747,000 in the 2022 AFR. In addition, the supervisor …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… pension benefits were being direct deposited into a bank account held in a trust for the benefit of Petschauer; … for his brother and had exclusive access to the bank account. When Petschauer died, Schusteritsch concealed his … from the bank and the Retirement System and kept the trust account open to maintain the direct deposits. He then …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionCUNY Bulletin No. CU-387
… agencies with information for the manual processing of the salary increases. Affected Employees CUNY employees in the … Local One provides for the following increases: General Salary Increases Effective: 10/14/08 3.15% Salary Increase 10/14/09 4.139% Salary Increase (Compounded) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceTown of Hornellsville – Financial Management (2025M-102)
… operating funds is an important financial consideration for town officials because it is available for appropriation … increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Opinion 94-17
… that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and collection … AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, … into contracts to provide for a system of collection and disposal of solid waste through, among other means, resource …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money … capital projects or certain repair costs. Planning today and saving incrementally can help reduce the financial impact … of such expenses on your annual budget. Establishing and funding allowable reserve funds for a specific intended …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases Municipal & School Audits
… could occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May 31, 2023 in the … and consistently, provide a system of internal controls to account for and safeguard these funds. Auditors found there …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Report Highlights Where New Yorkers Work
… growth from 2019 to 2023. While the minimum wage changed little in New York City from 2019 to 2023, increasing …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… factors including the local economy, labor force mix and demographics all have implications for spending, pupil …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityState Comptroller DiNapoli Releases Municipal & School Audits
… next year’s budget. Dolgeville Central School District – Fuel Monitoring (Fulton County) District officials did not … for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 were not properly accounted for … 27 assets could not be located, including 18 with a total cost of $50,905 and nine with no documented cost. …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Cincinnatus Fire Department – Financial Management (2025M-91)
… [read complete report – pdf] Audit Objective Did Cincinnatus Fire … for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, … treasurers collected $270,147 and disbursed $317,776 from 13 bank accounts during the audit period, including nine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Village of Lyons Falls - Board Oversight (2018M-174)
… Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and … or compensating controls such as designating someone to review bank reconciliations and other supporting … separate usernames and passwords and restrict user access to only those individuals needing access to perform their job …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174McLean Fire Department - Financial Operations (2018M-40)
… Key Recommendations For money collected at fundraising events use: cash reporting forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40State Agencies Bulletin No. 1672
… is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct address prior to … regarding this bulletin may be emailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1672-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1656
… calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1656-2017-2018-public-employees-federation-pef-pilot-firearms-training-andSUNY Bulletin No. SU-167
… for Deduction Code 380, AFLAC Voluntary Supplemental Insurance Program. Affected Employees Employees in Bargaining … 08 to participate in Personal Accident and Personal Cancer insurance products through the supplemental insurance program administered by AFLAC. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insuranceState Agencies Bulletin No. 1578
… calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1578-2016-2017-public-employees-federation-pef-pilot-firearms-training-andCUNY Bulletin No. CU-512
… authorization forms or eligibility information, contact Elite Administration via email @ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-512-new-deduction-code-558-teamsters-local-237-voluntary-lifeState Agencies Bulletin No. 1623
To notify agencies of the 2018 maximum salary limit for members of ORP and VDC in Tier 6
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1623-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined