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Examination of Island Peer Review Organization
We examined select subcontractor expenses the Department of Health (Department) made to Island Peer Review Organization (IPRO) under contract C027596.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-09-14.pdfReview of the Financial Plan of the City of New York - March 2018
New York City’s economy is strong and continues to post solid job gains. It added 715,000 jobs between 2009 and 2017.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2018.pdfImproved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… The Executive Budget continues efforts to control costs while … on Division of the Budget (DOB) projections, including all proposed budget changes, the state faces the risk of … plan. DiNapoli reports the Executive Budget: Projects All Funds tax receipts will rise 2 percent in SFY 2014-15. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressOpinion 91-11
… RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city engineer for a longer term than … for a term of three years. You further state that the mayor nominates and appoints the city engineer with the … of the common council. You also advise that the mayor's term of office is two years. Local governments are …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 2003-5
… in Retirement and Social Security Law §363-d does not apply to death benefits provided pursuant to General … benefits to the "widow" of a regular member of a fire department of a city with a population of less than one … one thousand dollars or ten percent of the deceased member's final salary, payable for each child of such member under …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-17
… in the next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus … without consideration, to the town in which the district is located. You ask whether surplus moneys of the fire … for the surplus moneys of the district. Consequently, it is our opinion that those moneys must be distributed as …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Local Governments Should Improve Accessibility for New Yorkers
… such as installing accessible signs, adjusting the closing speed of doors, and other low-cost improvements. …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … Office of the State Comptroller on S. 5390, July 10, 1998, all generically referring to municipal nutrition programs). … on behalf of county agencies may be made pursuant to the exception to competitive bidding requirements under …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2006-3
… derived from a town’s non-exclusive franchise agreement with a cable television company, which is only operative in … derived from the town’s non-exclusive franchise agreement with a cable television company, which is only operative in … derived from a town’s non-exclusive franchise agreement with a cable television company, which is only operative in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Contact Us
… By providing your email address, mobile and/or fax number you agree that we may correspond with you using these … rates may apply based on your plan with your mobile phone center. …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 89-30
… gasoline for use in a privately-owned bus. August 15, 1989 Henry J. Holley, Esq., Town Attorney Town of Deerpark …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time … shall be utilized only to the extent that the total of all revenues of such fund, together with cash surplus, exceeds the total of all revenues and appropriated cash surplus as estimated in …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 93-16
… employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" … is ordinarily expected to be at work. This is in reply to your letter concerning the accrual of credit under a service … consistent or periodical rule or practice" (Black's Law Dictionary, 4th Ed. Rev; see also 76 C.J.S. 609-610). Based …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time … of the Town Law, the town clerk is required to attend all meetings of the town board, act as clerk thereof, and … accurate record of the proceedings of each meeting, and of all propositions adopted pursuant to this chapter." Section …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Contribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ funding … Contribution rates used to calculate annual employer contributions are …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesAudits
… The Office of the State Comptroller audits State and local governments … to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides …
https://www.osc.ny.gov/state-agencies/auditsAdvisory Council for the Retirement System
… and the Retirement System. Stephen J. Acquario Executive Director NYS Association of Counties Heather Briccetti … Fire Fighters Association Chris Koetzle Executive Director Association of Towns Hon. Robert Jackson Chair of … and Pensions Committee New York State Senate Fran Turner Director of Legislative & Political Action Civil Service …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… in foreign currency using the Statewide Financial System. New York State cannot process Automated Clearing House or check payments in foreign currencies. In the event … the Business Unit must first register the vendor in the New York State Vendor File. For more information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXII.6.A Paying Another State Agency – XII. Expenditures
… Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The Office of the State Comptroller’s (OSC) Vendor … the New York State Vendor File with Special Use Vendor IDs as well as the Centralized Customer ID for Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agency