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Financial Condition and Selected Expenses
… New York Racing Association, Inc.’s financial condition and selected expenses. Our audit covers the period January 1, … thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. NYRA’s annual on-track attendance approximates 1.8 million people, and annual allsource wagering on NYRA races (e.g., on-track, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… grand larceny and kickback scheme. Three other defendants, David Cohen, William Rapfogel and Joseph Ross, previously … Investigation, the New York State Department of Financial Services and the New York State Department of Taxation and … of the Criminal Enforcement and Financial Crimes Bureau, Legal Support Analyst KerryAnn Rodriguez and Supervising …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… average of $1.70. DiNapoli’s report found that for the second year in a row, all states had a positive balance of … funding for fiscal recovery, economic support, Medicaid and vaccine manufacturing contracts,” DiNapoli said. “This … times the national average of $1,559, ranking it third among the states. Tax Payments to Washington New York …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsHomeless Services Housing Needs Assessment
… and return to self-sufficiency. Our prior audits focusing on shelter living conditions ( 2015-S-23 , issued February …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOversight of Disability Services
… York has adequately provided access to campuses, programs, and services to students with disabilities. The audit covered the period from July 2018 through June 2021 and our observations of accessibility through October 2022. … 64 institutions (14 of which are University Centers and Doctoral Degree Granting Institutions), including …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy (Report 2020-S-53 … literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … authority financial literacy information and programs. The law required all agencies and authorities to initially …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followState Comptroller DiNapoli Releases Audits
… impacted by the COVID-19 pandemic that either did not qualify for federal assistance programs or that received … business assistance programs. Additionally, ESD did not consider business type, need, or factors established in … Development Center, Inc. (JCDC), a New York City-based not-for-profit organization, is approved by the State …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsVendor File Advisory No. 8
… Subject: Updating the Vendor Certification section to include a new certification Reference: Guide to Financial Operations (GFO), Chapter X, Section 4.A - … State Comptroller has added a new vendor certification to the vendor file for vendors to self-certify as small …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-updateChild Support and Spousal Maintenance – Divorce and Your Benefits
… for child support or spousal maintenance that was served on a member’s employer before retirement cannot be applied … payments. A new Income Withholding Order must be served on NYSLRS after the member retires for child support or …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceWall Street Bonuses Rose In 2012
… Cash bonuses paid to New York City securities industry employees are forecast to rise … $121,900 in 2012. The average bonus rose more than the total cash bonus pool because the pool was shared among fewer …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Opinion 89-42
… bills, as well as pertinent transaction data (31 CFR 350.9). The regulations adopted by the United States Department … the custody of a New York bank or trust company. October 27, 1989 John Luck, Clerk/Treasurer Village of Farmingdale … …
https://www.osc.ny.gov/legal-opinions/opinion-89-42DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… will achieve all of the $500 million in annual savings by 2025 that is built into its budget. DiNapoli’s report urges … and Debt It is currently uncertain how large the MTA’s 2025-2029 capital program will be or how it will be funded. … the assessment to inform the selection of projects in the 2025-2029 capital program and its progress toward improving …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Agencies Bulletin No. 1811
… reallocation. These employees require manual processing for payments such as performance advances or longevity. Going … Actions OSC has created NYS position numbers in PayServ for downward reallocated titles for each agency with employees affected by the change. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedCUNY Bulletin No. CU-342
… by the Professional Staff Congress (PSC) are eligible for annual Increments. Existing increment codes were not … ‘ 1198’ or ‘ 7798’ will replace Increment Code 25 or 30 for employees already at the 7 year step where the Max year … is not easily identified. Refer to “Agency Actions” below for further instructions. During normal processing of January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesOpinion 2006-5
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (mid-term decrease … not fix the salaries of certain listed elected officials in excess of the amounts so specified in the notice of hearing on the preliminary budget, except by …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 95-23
… by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the … the town officer whose action gave rise or origin to the claim may be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-36
… an E911 system in less than the entire county. That section states that "(a)ny such surcharge shall have uniform … municipality" (emphasis added). You state that, because section 304(2) expressly provides that the surcharge may only … Such an interpretation is bolstered by the language of section 303(1) which limits the use of the surcharge …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-12
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … §207-a upon becoming self-employed, but not upon engaging in uncompensated volunteer work. You ask whether a disabled … Security Law, §363), a retirement for disability incurred in performance of duty allowance (see Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-92-12DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… calls for higher toll rates that would take effect on Jan. 1, 2024, and again on Jan. 1, 2027, for the highway system and barriers, and … Bridge . Between 2012 and 2021, $3.8 billion was spent on the bridge – more than half of the Thruway’s capital …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOpinion 90-15
… town offices; also see Public Officers Law, §9, which does not authorize the creation of deputy positions, but does … position when a procedure for appointment or election is not otherwise provided). Although there is no State statute … Home Rule Law, §10(1)(ii)(a)(1) to adopt local laws, not inconsistent with any general law or the Constitution, …
https://www.osc.ny.gov/legal-opinions/opinion-90-15