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New York’s Social Insurance Programs
This report examines four major social insurance programs available in New York State: unemployment compensation, workers’ compensation, temporary disability insurance, and family leave insurance (paid family leave).
https://www.osc.ny.gov/files/reports/pdf/social-insurance-programs.pdfMWBE Report 2019-2020 Fiscal Year
Due to the disruption in the market as a result of the global pandemic caused by COVID-19, the value of the Fund as a whole has been impacted.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2019-20.pdfTransforming the Procurement Function (2023-S-6)
To determine whether the MTA took action to comply with the Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s6.pdfFederal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfNew York State Artificial Intelligence Governance (2023-S-50)
To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s50.pdfNew York State Common Retirement Fund - Responsible Contractor Policy
The New York State Common Retirement Fund (CRF”or the Fund) has a deep interest in the condition of workers employed on behalf of the CRF and its advisors.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/responsible-contractor-policy.pdfDiNapoli: Too Many Subway Stations Need Repairs
… needed repairs. The subway stations in Brooklyn and Queens had the largest percentage of components with defects …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… of implementation of the 11 recommendations included in our initial report, Practices Used by the Transit … and interest are added if the summons is not satisfied in a timely manner. From September 1, 2016 through August 31, … half the NOVs written are never fully collected. In addition, inaccurate information written on summonses, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli: Binghamton City School Finances Progressing
… the district’s financial condition.” Auditors noted that district officials meet regularly with the Broome-Tioga … fund balance and spending trends. The BOCES provides a number of services to the school district, including … period, July 2008 through May 2013, the district employed a number of measures to monitor and improve the budget. This …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingAdministration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has … (seller), unless the grantor is exempt from the tax or does not pay, in which case the grantee (buyer) must pay the … analyze information to identify higher-risk transactions. We identified certain RETT errors in the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesDiNapoli Finds Major Problems with Rochester School District Payments
… For access to state and local government spending, public … data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to … in government and provide taxpayers with better access to financial data. … The Rochester City School …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State Fiscal Year 2018-19 will decrease from State Fiscal … New York State’s pension fund one of the strongest and best funded in the country and allows our public workforce to …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Opinion 93-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … of the board of education who accompanies the board member in attending a conference, even if board member has provided … of the board of education who accompanies the board member in attending a conference. You state that the board member …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 90-6
… facility be named after donor) SOCIAL SERVICES LAW §§61(2), 131-g, 410; COUNTY LAW, §215(3): A county social services … Law (Social Services Law, §131-g; see also 18 NYCRR 390.1). Social Services Law, §410 authorizes a county public … , 131 Misc 2d 1041, 502 NYS2d 902; cf . Tuck v Heckscher , 29 NY2d 288, 327 NYS2d 351, where a city was to acquire a …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of police department) … firefighter under section 207-a vest at the moment of disability and may not thereafter be divested by other than … municipalities to apply for an accidental disability retirement, a retirement for disability incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 92-29
… St Comp No. 91-35, p 106; 1986 Opns St Comp No. 86-23, p 39; 1984 Opns St Comp No. 84-20, p 26). By its literal terms, …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 91-13*
… distinguished from installment purchases); (authority of municipal corporation to enter into installment purchase contract) BONDS AND NOTES -- Certificates of Participation (as … LAW, §§101, 103, 109-b, 854; LOCAL FINANCE LAW, §20.00; NY CONST, ART VIII, §2: A transaction whereby a …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 94-17
… with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Agencies Bulletin No. 1990.1
… This bulletin is supersedes by Payroll Bulletin No. 1990.2 . Purpose The purpose of this bulletin is to … of the new Time Entry Overtime Earnings Codes: Title Job Code Title Code Safety & Security Officer 1 008030 8755100 Safety & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19901-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.1
… This bulletin is superseded by Payroll Bulletin No. 1987.2 . Purpose The purpose of this bulletin is to … of the new Time Entry Overtime Earnings Codes: Title Job Code Title Code Safety & Security Officer 1 008030 8755100 Safety & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19871-pilot-program-establishing-temporary-overtime-rate-employees-certain