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Opinion 2003-6
… a town for services which are already adequately provided by the village. It recognizes that as a practical matter, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6DiNapoli: Wall St. First Half Profits Jumped
… paid in New York City in 2018, even though its 181,300 jobs comprised less than 5 percent of private sector jobs in the city. Employment in the securities industry in … four of the past five years, but remains 4 percent (7,600 jobs) smaller than it was in 2007. In addition, job gains in …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedNew York’s Economy and Finances in the COVID-19 Era
… in February, reflecting net gains of nearly 2 million jobs since April 1996. The COVID-19 pandemic dealt a body … million represented the State’s largest monthly loss of jobs on record. New York City lost 944,000 jobs from February to April, and recovered 12.9 percent …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Fare Evasion
… is North America’s largest transportation network, serving a population of 15.3 million people in the 5,000-square-mile … Service (SBS) passengers pay their fare before boarding at ticket purchase machines located at SBS bus stops, except for … comparisons of budgeted versus actual Program costs, but officials provided only a summary of the actual costs. …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionSelected Aspects of Safety and Security in Subway Facilities
… Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security … help point intercoms, and customer assistance intercoms, is maintained (working and tested). The audit covered the … agency that manages, maintains, and runs subway service in New York City. Transit has 472 subway stations in four …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesDiNapoli Announces State Contract and Payment Actions for August 2014
… his office reviewed 1,804 contracts valued at $4.3 billion and approved 1.2 million payments totaling $8.6 billion in August. His office also rejected 190 contracts and related transactions valued at $2.9 billion and more than 1,000 payments valued at nearly $2.5 million …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014DiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… collections from the taxes on gaming revenues of the commercial casinos have yet to return to SFY 2019-20 levels. … revenue from in-person sports wagering at the state’s commercial casinos has declined, down 45% in SFY 2022-23. … Enacted Budget authorized the creation of three additional commercial casinos to be located in New York City, Long …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingState Agencies Bulletin No. 1602.2
… agreement changed the overtime factor to be implemented in two phases. For overtime earned on or after 10/05/17 … chart of updated Earns Codes. Agency Actions To report one of the new Overtime Earnings Codes the agency must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16022-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceOpinion 89-47
… in which the fire district is located is currently served by the fire district and two fire protection districts. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-47DiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… Total revenue for New York City’s budget is expected to drop by 9.4% to $101.1 billion in … the financial markets, according to a report on the city’s FY 2023 financial plan released today by State Comptroller Thomas P. DiNapoli. “The city’s adopted budget reflects both extraordinary efforts by the …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … for Tier 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewDiNapoli Statement on NYC's 2025 Budget Modification
… cost savings will allow the city to restore funding for two police classes that were canceled last year and make up …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationHousing Preferences for Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … the New York State Legislature had extended the right of preference for housing to many more veterans, few actually … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followOil Spill Fund
… an oil spill (including gasoline, kerosene or home heating oil), you should report it within two hours to the … your signature notarized. Attach a cover letter explaining what happened. Attach any documents that you think may prove …
https://www.osc.ny.gov/about/oil-spill-fundBelfast Central School District – Reserve Funds (2021M-135)
… (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. … Board and District officials properly established and used reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Quaker Street Fire District – Board Oversight (2021M-96)
… required AUDs were filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Village of Monticello – Records and Reports (2020M-104)
… records. Bank reconciliations were generally performed two to three months after the statement date. Periodic …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Middleburgh – Claims Audit Process (2023M-56)
… sole source vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Victor Central School District - Financial Management (2019M-62)
… service surplus fund balance was excessive. Overfunded two general fund reserves with balances totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Village of Millbrook - Financial Operations and Procurement (2018M-135)
… for $317,988 of restricted donations. The Village has two bank accounts that are not for Village purposes. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135