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Opinion 92-7
… or burdensome, so that some care is obtained'" ( In re McCormick's Estate , 169 Misc 672 at 675, 8 NYS2d 179 at …
https://www.osc.ny.gov/legal-opinions/opinion-92-7The Survivor’s Benefit Program for New York State Employees
… employee. You may be eligible even if you are not a member of the New York State Employees’ Retirement System (ERS), the … is eligible to receive this benefit if, at the time of your death, you were a full-time employee or officer of New York State whose regularly scheduled work week equaled …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesOpinion 91-31
… issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured … §2140 and authorization by the local health officer to incur such expenses. You ask whether a town is required by … added), the local health officer is authorized to incur the service and expense necessary in the suppression of …
https://www.osc.ny.gov/legal-opinions/opinion-91-31XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance and requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien processing for those Business Units that make payments outside of the State’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… March 18, 2021 Edition Economy Four Out of Five Small Businesses in NY … levels and meet other conditions, essentially turning the loan into a grant. As of March 7, 2021, New York State … $9 billion special appropriation should the federal government provide $15 billion in federal aid requested by …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021State Comptroller DiNapoli Releases Audits
… Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … post-payment reviews to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for … Health Management Systems, Inc. (a Gainwell Technologies company [Gainwell]), to perform these reviews and to pursue …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… except for the Port Authority of New York and New Jersey.” This Executive Order set a goal to reduce the average Source … from the ASHRAE Level II audits they paid for. This includes the reasons given for any recommendations the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88CUNY Bulletin No. CU-772
… CUNY and DC37, CUNY agreed to establish a new salary step plan for employees in the Custodial Supervisor (CUNY) title … (CUNY) title who retired, resigned or otherwise separated from CUNY on or after February 1, 2019, may be entitled to a … 403 CUNY 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… to effectively manage the Town’s financial operations. This also caused the Town to have an increased risk that … a total unrestricted adjusted cash balance of $1,852,145. This amount represented 184 percent of the ensuing year’s … a total unrestricted adjusted cash balance of $421,472. This represented 43 percent of the ensuing year’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Comptroller DiNapoli Releases Audits
… of Contract Expenditures of Palladia Inc. (2020-S-5) In 2014, OASAS entered into a five-year $45.6 million contract with Palladia, under which … division had until March 31, 2022 to obligate and expend $10,925,486 or it will be returned to the U.S. Department of …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… The school’s previous board entered into an agreement with National Heritage Academies, Inc. (NHA) that assigned it … examine and approve or disapprove claims. However, health insurance claims and Medicare reimbursement payments to … employees to earn overtime while they worked from home. However, this is neither specifically authorized nor …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… was planned in the proposed executive budget in April. This is significantly higher than traditional spending increases at this point in the fiscal year. Revenue Upside Boosts Spending …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… change impacts are intensifying and the increased risk of flooding, storm surges and other damage to transit need to be … to break downs — but the new cars are not expected until 2025. The MTA has spent just half of the $3.4 billion it said … was a need identified in 2013, but remains behind schedule, although some new cars are starting to be delivered …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to … the nation felt the impacts of the pandemic on their restaurant, retail and recreation sectors, New York City was … of the jobs lost during the pandemic have returned, the restaurant subsector still employs 30% fewer workers than in …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… according to an audit of the Department of Labor (DOL) released today by State Comptroller Thomas P. DiNapoli. … body is the State Workforce Investment Board (SWIB). DOL, along with 21 agencies and public authorities, 33 Local … years, last meeting in January 2017. A roster provided by DOL in September 2021 listed 40 members, but the term dates …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… to continue taking money from students,” DiNapoli said. “This could end up costing both students and taxpayers. Like … drop-outs, completion of their program, and job placement. This data is vital, not just for SED to measure a school’s …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC Finances Gain Stronger Footing
… billion executive budget for the fiscal year beginning July 1, 2021 (FY 2022), including a $6 billion increase in … new challenges when the federal relief expires. By FY 2025, the city would incur more than $1 billion in recurring … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… and hotel staff, that regularly and customarily receive tips. As a result, parking lot and coat room attendants, who … workers and home health aides who generally do not receive tips will not. In 2031, when these temporary provisions …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector … for more Paycheck Protection Program loans through March. New York City has a world-renowned arts, entertainment and … offered by this sector also draw many tourists to New York City. NYC & Company (the City’s convention and …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Comptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… conspiracy began in 1992, when Cohen devised a scheme with Joseph Ross of Century Coverage Corporation in which the … working with co-defendants David Cohen, Herb Friedman and Joseph Ross and with others, he stole from Met Council. …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-council