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Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfNew 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
… of structural components with defects declined from 32 percent in 2007 to 27 percent in 2012, and that the …
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)
… included in our initial report, Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines … for violations of New York City Transit (Transit) Rules of Conduct (Rules) governing public use of the transit …
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
… financial planning by officials in the Binghamton City School District have helped to improve the district’s fiscal …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingAdministration and Collection of Real Estate Transfer Taxes
… York counties remit RETT information to the Department in hard copy form. The remaining five counties remit this … it to effectively collect RETT. However, its reliance on hard copy RETT returns and related information from most …
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
… ," or go to: http://www.osc.state.ny.us/localgov/audits/schools/2017/rochester.htm For access to state and …
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 …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Opinion 93-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … tuition fees incurred in connection with attendance at a conference. Claims for these expenses are audited, … his or her spouse may be reimbursed by the municipality at the usual rate of a single occupancy room). Since the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 90-6
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (naming of public facilities after corporate … for day care purposes) MUNICIPAL CORPORATIONS -- Powers and Duties (acceptance of gift on condition that public … district may accept a corporate grant to furnish, carpet and provide toys for a day care room on the condition that …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … Benefits (termination of police department) GENERAL MUNICIPAL LAW, §207-c; VILLAGE LAW, §8-800: A village which … police officer injured in the line of duty his or her full salary or wages pursuant to General Municipal Law, §207-c. In …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 94-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … GARBAGE -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Agencies Bulletin No. 1990.1
… establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at OPWDD. Affected Employees Employees in certain Security Services Unit (BU21) titles who work at … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate applies to all …
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
… establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at OMH. … allow OMH to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for. The new … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19871-pilot-program-establishing-temporary-overtime-rate-employees-certain