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Opinion 92-10
… that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption … representing amounts paid on matured bearer serial bonds) ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), 501: A … of the required holding period. Article V of the Abandoned Property Law contains provisions which include as …
https://www.osc.ny.gov/legal-opinions/opinion-92-10DiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… by OMH and other state agencies with 8,122 units that are active or in progress. OMH has contracted for 87 of these … resident in a rehabilitation facility following a hospital stay. In the second case, staff hadn’t made contact with a … OMH’s ability to track or measure progress. OMH also does not review program outcomes or evaluate providers …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… fiscal year 2026 and executive actions since January 2025 risk undermining the strength and competitiveness of New … by the National Institutes of Health (NIH) through June 2025. Recent court action has restored only a portion of … fiscal year 2026 and executive actions since January 2025 risk undermining the strength and competitiveness of New …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyWest Irondequoit Central School District – Emergency Drills (2025M-85)
… [read complete report – pdf] Audit Objective Did West Irondequoit Central School District (District) … evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … A’s Profile section. Audit Summary District officials did not conduct all required drills or conduct all drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Opinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §§110, 410: Certain pension benefits payable by the State and Local Retirement Systems constitute marital … of retirement benefits payable from the New York State and Local Retirement Systems (hereinafter referred to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2009-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town … of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… Stronger-than-anticipated revenue and savings initiatives will allow New York City to maintain … challenges, including costs to assist asylum seekers and fiscal cliffs for several programs. Given current reserve levels, budget risks, and an uncertain economy, the city should leverage short-term …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… sex offenders have failed to comply with the state’s Sex Offender Registry Act, according to an audit issued today … York’s communities. It contains information such as the offender’s name, age, exact address, employment address, … with the notification requirements of New York’s Sex Offender Registration Act (SORA) and report enforcement …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringSUNY Bulletin No. SU-145
… Request page using the Action/Reason code of Pay Rate Chg/NEW . Rehires For Rehires, the agency must request the … Pay Rate Chg/APS . Deduction Processing For CAL employees: All deductions will remain in effect for employees who work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-145-procedures-processing-suny-2008-summer-session-paymentsSUNY Bulletin No. SU-158
… Purpose To notify agencies of the procedures for processing Summer Session payments. Affected Employees SUNY employees … Summer Session payments for non-resident aliens, one of the following earn codes must be submitted on the Time … To notify agencies of the procedures for processing Summer Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-158-procedures-processing-suny-2009-summer-session-paymentsSUNY Bulletin No. SU-168
… must submit the Action/Reason code of Rehire/APS (Appoint SS) on the Rehire page and assign a Summer Session position … Summer Session position and use the Reason of APS (Appoint SS). Newly Appointed/Professional Services For a newly … or Concurrent Hire ) and use the Reason of APS (Appoint SS). The position attributes for Summer Session professional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-168-procedures-processing-suny-2010-summer-session-paymentsUnified Court System Bulletin No. UCS-138
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected Employees Eligible employees in … who are currently receiving or have received SOS earnings since April 2007, will have their SOS earnings increased according to the new bargaining unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialCUNY Bulletin No. CU-345
… whether an individual providing services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency … if a worker should be treated as an independent contractor or an employee. Effective Date(s) Immediately … Code 16. In order to tax a nonresident alien independent contractor correctly, the individual must be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingOpinion 89-62
… and in addition may provide by resolution that such nominations be submitted in petition form subscribed by … board of fire commissioners by resolution may require that nominations for district offices be submitted in petition … would be consistent with the law applicable to independent nominations of individuals to federal, state, county, city, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62United HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Purpose To determine whether Eastern Orange Ambulatory Surgery Center, LLC waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from … on claims submitted to United by Eastern Orange Ambulatory Surgery Center, LLC (Eastern Orange), a non-participating …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerUniversity at Albany – Sabbatical and Other Paid Leave
… complied with policies for administering sabbatical and other paid leave. Background Policies regarding sabbaticals and other paid leave are set by SUNY's Board of Trustees and … Albany complied with policies for administering sabbatical and other paid leave …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveDiNapoli Announces $15 Million Investment in Northern Ireland
… Stars LLC, the manager of the Fund’s $100 million Emerging Europe Fund, and is part of an estimated $30 million anticipated investment in Northern Ireland. “We’ve found a dynamic opportunity to … Belfast Máirtín Ó Muilleoir. “This is a tremendous vote of confidence in the peace process and represents a continuing …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandShareholders Cheer Lowe's New Green Energy Initiatives
… Following requests from its shareholders, home improvement superstore Lowe's … nonprofit organization Ceres. "We welcome the announcement from Lowe's as it is a step in the right direction and we … Following requests from its shareholders home improvement superstore Lowes …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesState Agencies Bulletin No. 1277
… 04/06/06 2007 03/29/07 04/05/07 2008 03/27/08 04/03/08 2009 03/26/09 04/02/09 2010 03/25/10 04/01/10 Check Dates … 2004 2.50% 2005 2.75% 2006 3.00% 2007 3.00% 2008 3.00% 2009 3.00% 2010 4.00% OSC Actions After agency processing for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesTown of Clare – Fiscal Stress (2013M-317)
… at year end. As a result, the Board has heavily relied on appropriated fund balance as a financing source in the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317