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Opinion 95-19
… (for purposes of Local Finance Law, §11.00[a][85]) LOCAL FINANCE LAW, §11.00(a)(85); RETIREMENT AND SOCIAL SECURITY LAW, §§317-a, 323(1)(b): … 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… and $20.9 billion for property taxes, 13.5 percent of all state and local tax deductions reported nationwide in … federal estate tax payments nationwide. While taxpayers at all income levels are subject to the AMT, it primarily …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXVII.1 Overview – XVII. Lapsing Appropriations
… SFS user ID and password. Guide to Financial Operations REV. 06/19/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Jefferson and Lewis counties pay tuition to Arc-JSLC using reimbursement rates set by SED. The State, in turn, … to the costs reported on Arc-JSLC’s CFRs and tuition reimbursement rates, as warranted. Remind Arc-JSLC officials …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small Wonder) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Small Wonder’s CFR for the fiscal year ended June 30, 2021 … To determine whether the costs reported by Small Wonder Preschool Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Solutions’ CFRs and to Adaptive Solutions’ tuition reimbursement rates, as warranted. Remind Adaptive Solutions …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualAccess Controls and Vulnerability Management
… Saratoga Springs train stations and the Northway Xpress (NX) commuter service between Saratoga County and downtown …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… to the costs reported on E&D’s CFR and to E&D’s tuition reimbursement rates, as warranted. Remind E&D officials of …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to provide full-day Special Class, half-day Special Class, Integrated Preschool, and half-day Integrated Preschool Special Education services to children … 2017-18 school year, Little Meadows served approximately 178 students. The New York City Department of Education (DOE) …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Positive Beginnings, Inc. (Positive Beginnings) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Positive Beginnings’ CFR for the fiscal year ended June 30, 2020 and … To determine whether the costs reported by Positive Beginnings Inc Positive Beginnings on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… education services pay tuition to NYSARC Rockland using reimbursement rates set by SED. The State, in turn, … on NYSARC Rockland’s CFRs and NYSARC Rockland’s tuition reimbursement rates, as warranted. Remind NYSARC Rockland …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Agencies Bulletin No. 2325
… Goal Balance: Leave blank Premium Overtime (Earnings Code PRO) Earnings Code: PRO Effective Date 2025 Increase: 03/27/2025 Annual Addl … Goal Balance: Leave blank Premium Overtime (Earnings Code PRO) Earnings Code: PRO Effective Dates: 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… in. The estimate does not include stock options or other forms of deferred compensation for which taxes have not been …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… the total to over 3.7 million. Brooklyn gained the most over that time, with 11.4% growth to reach 1.1 million … spiked in 2023, with 30,170 units added citywide, the most since 2010. Nearly 93% of 2023’s growth was from new … housing units are being added to the neighborhoods that most need them and to review changes in neighborhoods after …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallChallenging a Determination – Career Plan
… We can pay only those benefits authorized by law, and cannot pay …
https://www.osc.ny.gov/retirement/publications/1642/challenging-determinationChallenging a Determination – En-Con Police Officers Plan
… We can pay only those benefits authorized by law, and cannot pay …
https://www.osc.ny.gov/retirement/publications/1822/challenging-determinationTier Status – En-Con Police Officers Plan
… 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 … members in the En-Con Police Officers Plan are covered by Article 11 benefits. Other PFRS members who joined July 1, … through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusOpinion 88-35
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Professional Services … a less formal method, to assure an award is made in the best interest of the municipality and not in an arbitrary or capricious manner. (5) In appropriate …
https://www.osc.ny.gov/legal-opinions/opinion-88-35