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DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… Overall ridership on New York City’s regional transit system is not recovering … these gaps in the coming years will likely impact riders on subways, buses, Metro-North and Long Island Railroad. The … or maintenance and reduced capital spending are all on the horizon without additional contributions from the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandHeat and Hot Water Complaints (Follow-Up)
… in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the Program The New … New York City’s 311 municipal service system (NYC311). Complaints are automatically forwarded to HPD for response. … 1 and December 31, 2021, it received about 199,815 HHW complaints throughout the five New York City boroughs, mostly …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… Thomas P. DiNapoli today urging New York's leaders to take steps that can help protect and strengthen the … The full op-ed is below: New York State continues to mount a steady recovery from the depths of the pandemic’s … and state leaders should think strategically about how to use this "surplus" – by dedicating it to rainy day fund …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesState Agencies Bulletin No. 2287
… Please note, new enrollees are automatically opted out of receiving printed paystubs when they enroll in direct deposit via NYSPO. If they wish to change their opt in/opt out options, they will need to submit the account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board … fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … in the highway fund). Appropriations in the Town’s 2025 budget totaled $2.3 million ($1 million for the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Glossary
… account where a parent or natural guardian is listed along with an account owner under the age of 18. Custodian A … to as co-owners, co-tenants or joint tenants. Back to top Notary Public A public officer constituted by law to serve … to be in writing. Many institutions, such as hospitals, banks and, in the United States, the Internal Revenue …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryMontrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 without …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53State Comptroller DiNapoli Releases School Audits
… $1.4 million to $1.9 million or 12.8 to 17.5 percentage points. District officials also misclassified a portion of … not to do so. East Moriches Union Free School District – Claims Processing (Suffolk County) The board and district officials have established controls over the claims processing function to ensure that claims are audited …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… for consideration at each company’s annual stockholders’ meeting. In addition to the six agreements this year, … spending, including calling on the Securities and Exchange Commission to enact regulations that would require …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingControls Over Equipment
… indicating that the computer was disposed of on August 10, 2010 because it was deemed obsolete. However, due to the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentSUNY Bulletin No. SU-382
… Nonresident alien employees appearing ineligible for participation in a tax treaty Background: Per IRS … Treaty ID – TIAS (may or may not have additional numbers after). Date of Entry – First day the employee … see the chart below Form 8233 Expiration Date – December 31, 2026 Pay Cycle/PP Type Check Date Pay Period Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxTown of Guilderland – Information Technology (2025M-61)
… Town officials and employees use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day … accessed websites for personal use, such as entertainment, news media, personal finance, email, shopping, travel, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Comptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… 66, a resident of Glendale, Arizona, on his guilty plea to Grand Larceny in the Second Degree, a Class C felony. On October 12, 2016, Eydeler admitted to stealing pension payments from the New York State and … nurse who died in October of 1998. Today, he was sentenced to a five-year term of probation and a judgment in the amount …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftElevator Safety
… that are subject to the New York City Administrative Code, Building Code, and the Rules of the City of New York. DOB is … elevators are tested, and monitors the results. The Building Code requires elevators under DOB’s jurisdiction to … inspectors and tests are performed by inspectors hired by building owners. DOB has authorized the New York City Housing …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyCost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … By becoming more efficient, your local government can possibly increase collections, lower processing costs and … service fee to be charged for each transaction. Determine whether your local government will absorb the cost of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … any funds added or used over the last five years except for accumulated interest allowed by law. There is no clear plan for the future use of any of the district’s six reserves. …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsOpinion 92-31
… notices of public meetings, information as to the structure and function of village government, schedules of … 744). Notices of public meetings, information as to the structure and function of village government, including names …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2012-1
… 803: A member of a town board of assessment review who is the sole proprietor of a company that sells highway … whether a member of a town board of assessment review who is the sole proprietor of a company that sells highway … Municipal Law § 802 applies, an interest in a contract is prohibited if the officer or employee, individually, or as …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: Financial Viability of OTBs in Jeopardy
… to harness tracks. The Comptroller said the decline in OTB revenue has had a notable impact on distributions to municipalities, which declined from $17.6 million in 2009 to $10.2 million in 2013, a decrease of 42 percent. “The viability of OTBs is …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… Anthony A. Scarpino, Jr. and Village of Croton-on-Hudson Police Chief Russel H. Harper announced that Gerald Munson, a … to the Fire Department by New York State in connection with the State’s two percent tax on fire insurance. For … Audit Committee discovered that Munson had provided them with false 2017 bank statements. When confronted by the Audit …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fire