Search
Opinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning a town highway the center line of which forms the boundary between two towns in different counties …
https://www.osc.ny.gov/legal-opinions/opinion-89-21XII.4.B.1 Supporting Information – XII. Expenditures
… source documentation including, but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these … where accounts payable staff seek initial approval of (1) claims or invoices from agency program staff or (2) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationUse, Collection, and Reporting of Infection Control Data
… (COVID-19) was identified in a resident of a long-term care skilled nursing facility in King County, Washington. The patient died … Electronic Response Data System (HERDS); and nursing home surveys. Most health care-associated infection outbreaks …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataSUNY Bulletin No. SU-350
… Effective Dates: The increase to On-Call Pay will be paid with an effective date of 07/06/2023 in the Administration … Code SBN) or Standby-Unclassified (Earnings Code SBU) with earnings dates on or after 07/06/2023 are entitled to … at the current amount using Earnings Code SBN or SBU with an Earnings Begin Date on or after 07/06/2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesNew Yorkers in Need: The Housing Insecurity Crisis
… Message from the Comptroller Having safe and adequate housing is one of the most essential necessities in our … or even hazardous conditions. The consequences of this housing insecurity are wide-ranging, with economic, social, … physical and mental health impacts. For almost 3 million New Yorkers, housing costs constitute more than 30 percent of …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisNew York City’s Uneven Recovery: Mothers in the Workforce
… High Unemployment Rate as Nation’s Recovered The onset of the COVID-19 pandemic placed an outsized strain on parents … and child care centers closed to mitigate the spread of the virus. Nationally, mothers in the workforce … male counterparts (see Figure 1). This brief suggests some of the unevenness of the labor market recovery is due to …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceLaw Pertaining to SUNY Police Officers
… officers was enacted on December 18, 2015. Chapter 561 of the Retirement and Social Security Law (RSSL) allowed … (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 … a municipality that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersDiNapoli: Local Communities Reducing Number of Homeless Veterans
… data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… Tax Law under Part N of Chapter 60 of the Laws of 2004, and amended under Part L of Chapter 62 of the Laws of 2006. … XI, the obligation to certify to DTF that the contractor, and, to the best of the contractor's knowledge, any affiliates and subcontractors, are registered to collect state sales and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Financial System (SFS). Many vendors that do business with the State offer rewards or points for certain purchases … to ensure State officers and employees are in compliance with Commission Advisory Opinion No. 08-04. Personal Use of … of Public Officers Law §73(5) and also violate the rule with respect to conflicts of interest in §74, since the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netStreet Construction-Related Permits (Follow-Up)
… must first register by submitting a completed permittee registration application and supporting documentation to the … within 3 hours of the issuance of a NICA by telephone call or email. We issued our initial report on June 13, 2022. … DOT did not ensure that applicants complied with registration and permit application requirements, including …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… license plate images are used to retrieve the motorist’s registration information in order to mail the bill. ORT was … four rear); however, the E-ZPass New York Customer Service Center (NYCSC) accepts only two (one front and one rear). The … register their trailers so that they can be charged if the registration information from the power unit cannot be …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsSelected Programs to Assist Businesses in New York City
… determine whether the services were provided in accordance with the applicable requirements of each program, including … as the Department of Business Services, SBS is tasked with helping businesses throughout New York City start, … in this program had savings of $11.3 million, with $138.5 million in cumulative savings. CAs and SBAs are …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program (HCV), the Section 8 Performance-Based Contract Administration … adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingNon-Revenue Service Vehicles and On-Rail Equipment
… (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… status. As of December 2025, leisure and hospitality, wholesale trade, other services (e.g., personal care and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… goals for the length of time between trains. "The MTA is very clear that it considers its wait time assessment to be …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014State Comptroller DiNapoli Releases Audits
… (2019-BSE3-001) OGS paid Summit more than $867,000 for 40 individuals provided by Summit’s subcontractor, Bestworth, … of Civil Service: New York State Health Insurance Program: CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … The Department of Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… of New York Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… four-and-a-half years later in July 2022, but has made very limited use of it. Separate from the accounts with the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-fees