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Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls … The Willsboro Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156CUNY Bulletin No. CU-547
… Insurance Contributions Act (FICA) tax and income tax withholding. The adjustment rules are designed to provide a … (correction) of errors in FICA tax and income tax withholding. As the employer, once OSC becomes aware of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareComptroller DiNapoli Releases Annual Review of MTA Finances
The Metropolitan Transportation Authority MTA projects large operating budget gaps and has significant unfunded capital needs
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 88-18
… E. Suarez, Esq., Village Attorney Village of Chestnut Ridge …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 91-26
… engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have … once voter approval of the project was obtained. Financing for the construction recently received voter approval and the … board is now negotiating with the previously selected firm for its services in connection with the construction phase of …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-56
… OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm doing business with … LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing … in response to your letter asking whether a fire district commissioner who is also a salaried employee of a firm doing …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time … located within two towns, if the proposed extension is upon petition pursuant to Town Law, §170(1), the town … may proceed on its own pursuant to Town Law, §172-d unless the fire protection district is located within more than one …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 2000-11
… orderly fashion (Memorandum to the Governor Department of Audit and Control, March 25, 1952; Memorandum to the Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11DiNapoli Report Identifies Trends in Causes of Subway Delays
… and how those actions will benefit the public.” Under MTA/NYC Transit rules, a subway is on time if it reaches its last … with the L train in the lead at 91.9%. It helped that the top four had relatively newer cars and that the L train has … at 64.2% OTP. Causes of the delays also vary by subway line. Of nearly 38,000 delays on the F train last year, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysSelected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of … disposals. Key Findings NYPA sold scrap metal and plant equipment (valued at over $900,000) from two locations …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesPayroll Improvement Project Bulletin No. PIP-013
… Affected Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andCUNY Bulletin No. CU-599
… Purpose To provide agencies instructions for processing the rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … 37, AFSCME, AFL-CIO, Local 924, New York City Laborers, for retroactive increases for employees in the titles of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerConflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … or employee of a private business if (a) the individual’s private compensation is not directly affected as a result …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesCayuga County Community College – Information Technology (2013M-291)
… and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291West Niles Fire Company – Financial Activities (2017M-205)
… events or adopt a code of ethics as required by New York State General Municipal Law. The bylaws provided limited …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… serving as claims auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCity of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … security training. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as … in the event of a disaster. The plan should be distributed to all responsible parties, periodically updated and tested …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A charter school is a public … population during the 2011-12 and 2012-13 fiscal years to determine whether the billing invoices were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay … Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a … evaluate proposals/bids. To encourage additional early pay discounts throughout a contract term, contracts should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesIX.7.F M-Year Legislation – IX. Federal Grants
… from September 30, 2015). OSC strongly recommends that state agencies make every effort to disburse and/or adjust …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation