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Opinion 88-53
… firefighters for working scheduled vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final average salary. You ask whether compensation paid to police officers or … preceding the date of such employee's retirement, exclusive of any lump sum payments for sick leave, or …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-64
Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating in a selfinsured plan operated jointly by the city
https://www.osc.ny.gov/legal-opinions/opinion-88-64Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… send a message that New York is a place to visit and open for business, it should have clear objectives and show the … to BBDO USA LLC, an advertising and marketing agency, for up to $50 million. ESDC amended and increased the … was to determine if ESDC received the services it paid for and whether its advertising effort achieved sufficient …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. However, tax … according to the monthly State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. “The …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearDiNapoli: State Tax Receipts Outpaced Projections Through December
… in the markets and persistent inflation are cause for concern. In addition, the direction of federal tax policy … which was $8.7 billion, or 5.3%, higher than last year for the same period, primarily due to higher costs in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberHuntington Man Pleads Guilty to Grand Larceny
… New York State Comptroller Thomas P. DiNapoli and Suffolk County District Attorney Raymond A. Tierney today announced … line his own pockets,” said State Comptroller DiNapoli . “I thank Suffolk County District Attorney Tierney for his … and country to protect the New York State pension system from fraud.” “The defendant’s actions were not only illegal …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… Services (DHS) and the Human Resources Administration (HRA), leverages shared services, functions, and systems … an apartment is identified and all requirements are met, HRA approves the household for CityFHEPS. According to DSS … and the unit repair program (Subchapter C). Additionally, HRA offers “Unit Hold” incentives, typically 1 month’s rent, …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsDiNapoli Report Highlights Where New Yorkers Work
… and social assistance industries increasing their share of total employment as manufacturing and financial activities … sector was also the top employer in 2023 in every region of New York except the Southern Tier, and had an average annual wage of $65,407, 28.5% below the state average of $91,427. “New …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workState Agencies Bulletin No. 2275
… name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … this requirement is met prior to the generation of 2024 Form W-2 Wage and Tax Statements, OSC and agency … a new card from the SSA, provide the employee with Form SS-5 for completion and submission to the SSA. Verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… Yee today called on the Securities and Exchange Commission to require corporations disclose the risks that climate … comprehensive and comparable climate disclosures. Find out how your government money is spent a Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeState Agencies Bulletin No. 2316
… ) Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesOversight of Juvenile Detention Facilities (Outside New York City)
… of our children, families, and communities. Toward this end, OCFS, through its Bureau of Juvenile Detention Services, …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityDiNapoli Releases Analysis of Federal Funding for New York City
… on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs … to its most vulnerable residents, notably education, social services, and housing. Federal funds also provide … Block Grant Related Report Review of the Financial Plan of the City of New York (February 2025) … New York Citys …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityState Agencies Bulletin No. 2316.1
… ) Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… and commercial contaminated sites that could pose risks to the public’s health and safety have languished in the state’s Brownfield Cleanup Program (BCP), according to an audit released today by New York State Comptroller … of the program and found it must be strengthened to ensure private parties follow through on the timely …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programOversight of the Nourish New York Program (Follow-Up)
… the COVID-19 pandemic (pandemic) in response to disrupted food supply chains and was intended to expand the State’s food supply network and markets for New York farm products while also providing greater access to local, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followCity of Long Beach – Budget Review (B24-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/long-beach-city-b24-7-4.pdfTown of Sheridan – Shared Services Costs (2023M-74)
Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an intermunicipal agreement (IMA) and whether the Board conveyed land in a transparent and equitable manner.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sheridan-town-2023-74.pdfMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16) 180-Day Response
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16-response.pdfMedicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdf