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Bus Wait Assessment and Other Performance Indicators

… frequency standards that are reasonable and consider the demand for service and other factors. We also sought to … and MTA Bus record and report accurate statistics on the operation of their buses to both management and the … measures the average distance traveled by a bus before an interruption in service occurs. MTA Bus also monitors on-time …

https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicators

New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade

… safety net, and recently set a laudable goal to reduce child poverty by 50 percent; as the State considers … Constitution requires the State to provide for the “aid, care and support of the needy.” Poverty has been defined … Refundable tax credits, in particular the expansion of the Child Tax Credit, also yielded significant reductions. …

https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decade

Food Insecurity Persists Post-Pandemic

… reported that the number of New York households facing food insecurity at the height of the pandemic declined due to … in ten, or about 800,000, New York households experienced food insecurity at some point from 2019 to 2021. Since then, … federal assistance programs, including emergency food benefits, have lapsed and food insecurity has grown, as …

https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemic

Proposed Regulations

… that clearly sets forth: i. any market premium or market discount; ii. the amount of debt proceeds to be used to pay issuance costs excluding underwriters' discount and State bond issuance charges [fees]; iii. the … the amount of proceeds to be used to pay the underwriters' discount; v. the amount of proceeds to be deposited to the …

https://www.osc.ny.gov/legislation/proposed-regulations

Opinion 99-7

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … INSURANCE LAW, §§9104, 9105: Assuming there is no special act providing otherwise, a fire district treasurer would be … department has no treasurer. Except as provided by special act, foreign fire insurance tax moneys may be expended for …

https://www.osc.ny.gov/legal-opinions/opinion-99-7

Opinion 96-22

… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency … Whether moneys remaining in a capital reserve fund may be transferred into a contingency …

https://www.osc.ny.gov/legal-opinions/opinion-96-22

Opinion 90-22

… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A municipal …

https://www.osc.ny.gov/legal-opinions/opinion-90-22

DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming

… The city’s unemployment rate in December was 11.4 percent, down from a peak of 20.3 percent in June. However, the rate … source at 46 percent of city-funded revenue, adjusted down by $2.5 billion. They are not expected to return to … municipal unions, a budget risk. The city has also drawn down $1.15 billion in contingent reserves to attain balance …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-looming

State Agencies Bulletin No. 2080

… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions for … cards that have been modified must be returned to the employee for completion of a new card. Please visit www.sefanys.org to obtain a copy of the authorization card. SEFA Continuous …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaign

Farmland Protection Program

… Farms play a vital role in the State’s economy and food security. With nearly 7 million acres, farmland composes over … to convert farmland to other uses like solar farms or residential homes. Solar energy projects may offer more … Specifically, AGM allocates funding to the New York City (NYC) Region although it is ineligible to apply for grants and …

https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-program

State Agencies Bulletin No. 1440

… Federated Fund (SEFA) Deduction Code exists , select the + sign to add a new row in the Deduction Details page, insert a … for the Federated Fund (SEFA) Deduction Code, select the + sign to add a new row in the General Deduction page, insert a … for 2016, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1440-2016-sefa-state-employees-federated-appeal-campaign

State Agencies Bulletin No. 1205

… Fund (SEFA) Deduction Code exists , click on the + sign to add a new row in the Deduction Details page, insert a … the Federated Fund (SEFA) Deduction Code, click on the + sign to add a new row in the General Deduction page, insert a … for 2013, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaign

State Agencies Bulletin No. 1346

… for the Federated Fund (SEFA) Deduction Code, select the + sign to add a new row in the General Deduction page, insert a … Federated Fund (SEFA) Deduction Code exists , select the + sign to add a new row in the Deduction Details page, insert a … for 2015, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1346-2015-sefa-state-employees-federated-appeal-campaign

State Agencies Bulletin No. 1281

… Federated Fund (SEFA) Deduction Code exists , select the + sign to add a new row in the Deduction Details page, insert a … for the Federated Fund (SEFA) Deduction Code, select the + sign to add a new row in the General Deduction page, insert a … for 2014, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1281-2014-sefa-state-employees-federated-appeal-campaign

State Comptroller DiNapoli Releases Municipal & School Audits

… which hindered its ability to monitor the town’s financial condition, including fund balance and balance … accounted for the majority of the non-weekend overtime hours and 63% of these costs totaling $89,667. Additionally, … notify their local health department directly, within one business day of receiving testing results showing the 19 …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal and School Audits

… and expenditure projections. The city’s most recent Annual Financial Report (AFR) was submitted to the Office of the State … totaling $1.7 million were inventoried, the district’s inventory records lacked sufficient detail to account for and …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-audits

CUNY Bulletin No. CU-599

… 6/22/12, City Laborers were not eligible for Paid Holidays and were paid double time for designated holidays only. Retroactively, effective January 1, 2017, this title is now eligible for eleven (11) paid Holidays per the Consent Determination and Carmelo Batista …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborer

Opinion 99-16

… depository bank has requested that the town execute the model security and custodial agreements prepared by the … and Procedures, Appendix E). Paragraph 6(a) of this model custodial agreement provides that the local government … Act must be secured in accordance with subdivision 3 of section 10. Among the permissible methods of securing …

https://www.osc.ny.gov/legal-opinions/opinion-99-16