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Opinion 88-79
… the proceeds of which were loaned by a village to a developer to assist in financing the construction of a … "program income" received after the loan is made to the developer is deemed "miscellaneous revenue" which must be … If so, may the village loan these moneys directly to the developer, or loan or grant them to the local development …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 89-1
… (authority to convert into cash upon death in service) -- Vacations (authority to convert into cash upon death in … or in the city of New York the mayor by order may grant vacations, sick leaves and leaves of absence to its officers … 1980]). In Dow , supra , which involved an employee's claim for payment for accumulated overtime, vacation and sick …
https://www.osc.ny.gov/legal-opinions/opinion-89-1DiNapoli Releases Profile of New York's Small Business Owners
… they continue to represent less than one-quarter of all owners in New York state. “New Yorkers have always had a … report found that for 9 out of 10 New York business owners, being their own boss and greater income potential … their ideas as reasons. For 72% of New York business owners, their business serves as the primary source of their …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year … same as a year ago, according to a report released today by State Comptroller Thomas P. DiNapoli. These designations … including eight that were released today. “The number of local governments designated in fiscal stress fell to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Thomas P. DiNapoli announced today. "Now's the time to take advantage of the improvements we're making to New … as the beneficiary nears college age. More information can be found in the plan's brochure here . In addition to the new investment options, DiNapoli …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeUnified Court System Bulletin No. UCS-345
… retirement contributions, etc.). These deductions will resume when employees are returned from leave the following … not to exceed an additional retirement service credit of 10 days. Direct Deposit will resume when employees are returned from leave the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… today announced that clothing-maker Guess? Inc. has agreed to disclose its efforts to mitigate a variety of risks including workplace safety and … supply chain. As a result of the corporation’s agreement to publish an annual sustainability report, DiNapoli withdrew …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18State Agencies Bulletin No. 2126.5
… Supersedes Payroll Bulletin 2126.4 Purpose: The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain State government employees … The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… disrupted how New York City generates revenue for items such as construction permits, community college … over the period as construction permits drove the decline with the pandemic limiting work on construction sites. … began raising interest rates to curb high inflation. Looking Ahead Several risks on the horizon could impact …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10) 30-Day Response
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10-response.pdfEconomic and Policy Insights: Food Insecurity Persists Post-Pandemic
Food insecurity is increasing in New York, with one-in-nine household unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources.
https://www.osc.ny.gov/files/reports/pdf/food-insecurity-persists-post-pandemic.pdfAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15)
To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f15.pdfClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
Determine whether Clinton-Essex-Warren-Washington BOCES officials ensured the third-party administrator returned forfeited funds from the health flexible spending arrangement, dependent care assistance program and health reimbursement arrangement in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ceww-boces-2022m-31.pdfCompliance With Executive Order 95 (Open Data) (2020-S-36) 180-Day Response
To determine whether the Olympic Regional Development Authority is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36-response.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41.pdfRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10.pdfNew York State Health Insurance Program - Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up) (2022-F-29)
To assess the extent of implementation of the six recommendations included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f29.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f29-response.pdf