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State Agencies Bulletin No. 845
… Purpose To provide guidelines and procedures for determining if a worker should be treated as an … contractor or as an employee. Background Payments for services performed by individuals who have been … through the New York State Payroll System. Payments for services performed by individuals who have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerOpinion 93-14
… DWS v County of Dutchess , 110 AD2d 837, 487 NYS2d 879; Wright v Town Board of the Town of Carlton , 41 AD2d 290, 342 … ( Sheldon , supra ; Pokoik , supra ; DWS , supra ; Wright , supra ; Koston v Town of Newburgh , 59 Misc 2d 540, …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Scarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective Services (APS) providers have sufficient staffing and case … that end, OCFS oversees APS, a program of State-mandated services for adults (age 18 and older) who, because of mental …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanMore About This Retirement Plan – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… flawed pilot program that had been rushed into law for an election a mere seven months later. The legislation was … and the hurdles that made it impractical or impossible for candidates to participate. But the failure of one poorly … are $19,700 for a primary and $41,100 for a general election. According to the U.S. Census Bureau, the median …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2XII.8.E Payment Assignments – XII. Expenditures
… contract shall affirmatively state that the assignor (owner) will hold in trust sufficient moneys to be first … materialmen arising out of the improvement, for which the owner is obligated, and also means any obligation of the owner incurred in connection with the improvement for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsCincinnatus Fire District – Board Oversight (2025M-77)
… Objective Did the Cincinnatus Fire District (District) Board of Fire Commissioners (Board) properly safeguard financial resources? Audit Period … budget. Understanding the Audit Area A fire district board is responsible for providing proper oversight of a fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… were in poor condition at three PATH stations: Newark, Newport, and Grove Street. In the Aviation sector, PANYNJ did …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followFabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Opinion 91-34
… ( cf . Bradford & Bigelow, Inc. v Commonwealth , 24 Mass App Ct 349, 509 NE2d 30, involving a solicitation of bids for … ex rel. Argus v Hugo , 101 Misc 481, 168 NYS 25 affd 182 App Div 904, 168 NYS 1123; see Schiavone v LaRocca , 117 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-34New Yorkers in Need: The Housing Insecurity Crisis
For almost 3 million New Yorkers, housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability.
https://www.osc.ny.gov/files/reports/pdf/new-york-housing-insecurity.pdfLocal Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfLabor Investigations in New York City (2022-S-17)
To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 through March 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s17.pdfList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfFarmers’ Markets in New York City - August 2012
Since the 1970s, farmers’ markets have multiplied and become more popular in NYC and throughout NYS as the locally grown food movement has gained momentum.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2013.pdf