Search
Opinion 93-7
… of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding … a professional service. You ask whether a county contract to engage a firm to serve legal process on behalf of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-7City of Yonkers – Budget Review (B20-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. Firefighting overtime costs could … on the 2019-20 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6State Contract and Payment Actions in June
… Department $71.9 million with Questar Assessment Inc. for development and administration of tests in English Language … and support services to secondary and postsecondary career and technical education programs. Department of Motor Vehicles $58.3 million with …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-juneState Contract and Payment Actions in December
… Office of General Services - Design & Construction $10.4 million with Michael A. Ferrauilo Plumbing & Heating … of Health $137.3 million with Execusearch Holdings LLC for the staffing of COVID-19 vaccination and testing sites. $10.2 million with Public Consulting Group LLC for New York State Medicaid program asset …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberState Contract and Payment Actions in March
… Executive Chamber $884,000 to Willkie Farr & Gallagher LLP for legal services. Office of General Services $15.5 … Commission on Public Ethics $101,900 to Hogan Lovells US LLP for legal services. Department of Labor $250.1 million … State Legislature – Assembly $251,500 to Jenner & Block LLP for legal services. New York State Legislature – Senate …
https://www.osc.ny.gov/press/releases/2022/04/state-contract-and-payment-actions-marchHow the Program Works – Contribution Stabilization Program
… Employers will see the maximum amount to amortize in their estimated invoice (available in Retirement Online every summer) and the annual invoice (issued in Retirement Online in November). The projected invoice, which … Explaining the New York State and Local Retirement System NYSLRS Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksFare Evasion
… 1, 2017 to March 4, 2020. About the Program The MTA is North America’s largest transportation network, serving a … service within New York City: Transit and MTA Bus. Transit is responsible for operating the subways and the majority of … to issuance of a summons. The Transit Adjudication Bureau is an administrative tribunal established by State …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionVendor File Advisory No. 13
… register a disregarded entity using the Office of the State Comptroller’s Disregarded Entity Registration Request …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationState Comptroller DiNapoli Releases Audits
… considers to be any property with a significant value that is used over a long period of time. OGS established the … a comprehensive audit program that includes conducting on-site audits of pharmacies, providing audit reports to Civil … identification and referral of fraud and abuse than what is outlined in the Contract, resulting in CVS Caremark not …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… 3,000 participating employers in the system, and more than 300 different retirement plan combinations. In the state …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… law, upcoming appropriations for federal fiscal year 2026 and executive actions since January 2025 risk … of study. Most provisions will become effective as of the 2026-27 academic year, impacting the thousands of New York … budget law upcoming appropriations for federal fiscal year 2026 and executive actions since January 2025 risk …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyOversight of the Community Based Residential Program for Released Individuals
… Objective To determine whether the Department of Corrections and … oversight of Community Based Residential Program providers to assess their effectiveness in facilitating successful … To determine whether the Department of Corrections and …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/oversight-community-based-residential-program-released-individualsOpinion 97-15
… COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the … may be established within counties. Street lighting is not one of the listed purposes ( cf . Town Law, §§190, … of cities and villages, as a county charge). Further, it is our opinion that a county may not, by the enactment of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-16
… of claims presented for payment of money (see, e.g., In re White , 51 App Div 175, 64 NYS 726). However, the court in …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 90-14
… or attorney in lieu of reimbursing the town. There is no express authority in the Town Law for a town to impose … for variances, special use permits, or approvals of site plans or subdivision plats (see Town Law, §§267, 274-a, … however, the courts generally have held that there is implied authority to impose reasonable fees to carry out …
https://www.osc.ny.gov/legal-opinions/opinion-90-14IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… to establish a chart of accounts for expenditures that is both usable and manageable, a list of account codes has … expenditure classes. When the expenditure account code is used in combination with COMMODITY or PRODUCT CODES, it … Capital Projects Guide to Financial Operations REV. 11/26/2019 …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewState Agencies Bulletin No. 422.1
… Purpose The purpose of this Bulletin is to notify agencies of the procedures to be used when … who would be overpaid if a direct deposit transaction is not stopped or reversed are affected. Background Generally, the State payroll is confirmed one week before payday. This allows sufficient …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… and requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien … a single calendar year must be reported to the payee via a Form 1099 (information return), and a copy must be filed with … payments, as well as prepare and distribute the required Form 1099 information return to the payee and file with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsOpinion 91-46
… §201; STATE CONSTITUTION, ARTICLE XIII, §7: A county clerk is not a State officer for purposes of the State … Opn No. 84-45, supra , we concluded that the county clerk is not a "state officer" for purposes of article XIII, §7 of … characterization of a district attorney as a State officer is conceptually incompatible with the broad authority …
https://www.osc.ny.gov/legal-opinions/opinion-91-46City of Yonkers - Budget Review (B21-6-7)
… revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use … the estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7