Search
Opinion 88-23
… corporation and the village unless (a) his or her stock ownership amounts to less than 5% of the outstanding stock … would still have a prohibited interest by virtue of his ownership of stock in the corporation unless the exception in … Under section 802(2)(a), an interest resulting from stock ownership is not prohibited if the trustee owns or controls …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 92-19
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … -- Subdivisions (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND … to Vehicle and Traffic Law, §1660, regulate traffic on private roads within residential subdivisions consisting …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 95-18
… fee to be paid at the time of purchase of each burial lot in a village-owned cemetery in lieu of the yearly … fee to be paid at the time of purchase of each burial lot. Article 15 of the Village Law (§§15-1500 through … there is express authority for a village to impose upon lot owners a yearly assessment of up to twelve dollars …
https://www.osc.ny.gov/legal-opinions/opinion-95-18XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… misreported for prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and … . The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, the body of the email should include at a minimum: The tax year for which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… receivable entry associated with the expense report for the amount due. The SFS prevents an employee from submitting an expense report for reimbursement unless the Due to State is refunded to the … will remain in the wallet until it is fully reconciled. For more information on how to apply a Due to State Offset to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkTransforming the Procurement Function
… Objective To determine whether the Metropolitan Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process … To determine whether the MTA took action to comply with the Boardapproved …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionEnforcement of Local Law 144 – Automated Employment Decision Tools
… scanning a candidate’s online presence, and analyzing video interviews to evaluate a candidate’s behaviors and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsSecurity Over Critical Systems
… access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data. About the Program The Natural Heritage … access controls and vulnerability management over critical systems are sufficient to minimize the various risks …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsExamination of Sunset LG Realty, LLC
… more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 … more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in 2016 under …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcHazard Mitigation and Coordination
… York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations. The audit covered the period … hit New York City 10 years ago, on October 29, 2012, and in its wake left hundreds of thousands of New Yorkers …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationState Agencies Bulletin No. 778
… W-4 or IT-2104 and any other applicable tax form, and update the employee’s Tax Data page(s) in PayServ … on the employee’s Tax Data page. Agencies are required to update only those employees with a status of “A” (Active), … or percentage for withholding. OSC will automatically update the records of employees with a status of “T” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingCohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… that become careers, while helping businesses and unions train the workforce they need,” said DiNapoli . “My auditors …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachCUNY Bulletin No. CU-414
… up employees in PayServ who are hired under the HIRE Act, and to explain how the Office of the State Comptroller … an exemption from the employer's share of social security tax on wages paid after March 18, 2010 to certain employees … of social security taxes and will update the employee Tax Balance Page as displayed below: Records for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actState Comptroller DiNapoli Releases State Audits
… not implemented. City University of New York: Borough of Manhattan Community College (BMCC): Controls Over Bank Accounts (2015-S-93) CUNY officials provided auditors with a list of 23 bank accounts that they were aware of at BMCC. Seven of the …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0State Parks a Growing Attraction
… Agency Attendance reporting system, into which each state park facility reports estimated attendance information. At … to OPRHP by the partner annually. State Law establishes 12 park regions across the state. Attendance is greatest in the … | Urban Institute , February 28, 2022 (accessed March 5, 2026); Centers for Disease Control and Prevention, Parks, …
https://www.osc.ny.gov/reports/state-parks-growing-attractionRepaying Your NYSLRS Loan after Retirement
… an outstanding loan to repay that loan and increase their pension. Retirees cannot take a new loan from NYSLRS. If you … Need to pay? If you retired with an outstanding loan, your pension was reduced each month, but that monthly reduction … — you cannot make partial payments. How Much Will My Pension Increase If I Repay the Loan? When you retired, you …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementDivision of Housing and Community Renewal Bulletin No. DH-108.2
… 1001, 1003, 1004, 1000, 2222, 7777, 19XX, 20XX, XX10. Inc Code Req Review – if the increment code on the employee’s … code other than 2222 and the salary is equal to a salary step of the employee’s grade on the effective date based on … will automatically increase the salary to the same salary step on the 04/01/2020 Salary Schedule. If the employee has a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1082-april-2020-district-council-37-dc-37-retroactive-2Proposed Regulations
… the Metropolitan Suburban Bus Authority; the MTA Capital Construction Company, [and] the First Mutual Transportation … revenues that lower a gap in any given fiscal year. (j) Subsidiary shall mean a corporate body or company: (1) …
https://www.osc.ny.gov/legislation/proposed-regulationsComptroller DiNapoli Releases State Audits
… a U.S. high school. The two other students had completed online study from a private school located in another state. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits