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Heat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation … complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. … 2018 and 2019 (July 1, 2017 through June 30, 2019). About the Program Residential building owners must ensure that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsSubway Wait Assessment
… year Mission Statement and Performance Indicator reports list Subway Wait Assessment (WA) as an indicator of the MTA’s … MTA website’s Subway Performance Dashboard (Dashboard). Key Findings According to Transit Operations Planning (OP), subway WA is calculated at time points, which should consist of between 25 and 50 percent of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAddiction Support Services During Emergencies
… through November 2022. About the Program OASAS’ mission is to improve the lives of New Yorkers by leading a … operate more than 1,000 substance use disorder and problem gambling treatment and prevention programs (Programs) across … LSBs, site review instruments, and any other guidance, as considered necessary, to: Incorporate provisions that address …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… The New York City Metropolitan Area accounted for more than $103 billion, or 69%, of the value of goods … partners,” DiNapoli said. “Tariffs will likely raise costs for producers and consumers and may create higher operating costs for local businesses. The impact of these changes on the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… to employees in New York City’s securities industry for 2024 reached $244,700, up 31.5% from last year, according to … COVID-19 pandemic highs. Wall Street’s profits rose 90% in 2024. “The record high bonus pool reflects Wall Street’s very strong performance in 2024,” DiNapoli said. “This financial market strength is good …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Projected Invoice
… year’s annual invoice, which you will receive in November 2026. If you have the Billing Security Role, we notify you … during State Fiscal Year April 1, 2025 – March 31, 2026 (SFY 2025-26). You will receive your estimated invoice in July 2026 followed by your final annual invoice in November 2026. …
https://www.osc.ny.gov/retirement/employers/projected-invoiceOpinion 92-27
… earnings by an officer or employee of the state or of any political subdivision thereof ... unless given either as … also Diehl v Sheehan , 233 AD 258, 251 NYS 254 affd 258 NY 624; Sacks v Neptune Meter Co. , 144 Misc 70, 258 NYS 254 … and does not create any enforceable right in any third party (see Personal Property Law, §46[1], [2]; Opn No. 79-31, …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Response to Human Trafficking
… of human trafficking within 6 business days after referral. Unconfirmed human trafficking survivors may also … provide this information to us when requested. We analyzed referral and confirmation dates for 1,384 survivors and found … (23%) were confirmed more than 6 business days after the referral date. Failing to meet the prescribed time frame goes …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingOpinion 88-6
… AND SOCIAL SECURITY LAW, §§113, 470: A municipality may not, by local law or collective bargaining, contribute to a … will constitute an indeterminate cost and benefits are not payable until retirement. You ask whether a "defined … Board). Thus, it is our opinion that the town may not contribute to this plan unless, notwithstanding the …
https://www.osc.ny.gov/legal-opinions/opinion-88-6DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… Congress to increase the eligibility age from 26 to 46 for individuals who can participate in the Achieving a Better Life Experience (ABLE) program, a savings and investment tool for individuals with disabilities. NY's ABLE program, which launched just …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesUnified Court System Bulletin No. UCS-242
… 2016 and April 2017 Salary Increases for Bargaining Unit DR, and provide instructions for payments not processed … Benevolent Association of Nassau County Bargaining Unit DR Background The 2011-2019 Agreement between the State of … represented non-judicial employees in Bargaining Unit DR. The Agreements also include the October 1, 2014, April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drOpinion 2000-10
… loan) GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county … UDC providing that, in the event of the sale of the civic center, the unpaid portion of the loan will be repaid from … of a sale by a county of its ownership interest in a civic center. Your letter indicates that the civic center was …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Veterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts continuing around the world, this Veterans Day … have made on our behalf, putting their lives on the line and leaving family and loved ones behind to protect our …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
Based on our limited procedures it appears that the Village has made modest progress implementing corrective action
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fWyandanch Union Free School District – Budget Review (B21-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Wyandanch Union Free School District – Budget Review (B20-7-7)
… for employee benefits, the re-institution of its athletics program, and certain utilities are adequate. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in … a policy and Town officials have not developed procedures to address the level of unexpended surplus fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Wyandanch Union Free School District – Budget Review (B24-7-2)
… Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to … Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to liquidate an … of $23,105,027, which is within the limits established by law. Key Recommendations This budget review did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Village of Suffern – Budget Review (B25-6-4)
… budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects … that the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Wyandanch Union Free School District – Budget Review (B25-7-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3