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Opinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the prohibition against fees in the law applies to all emergency rescue services provided by …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli: Women in New York Still Earn Far Less Than Men
… Women in New York earned 87 cents on the dollar compared to men in 2023, according to a report on the gender pay gap released today by New York State … New York was smaller than the national average of 81 cents on the dollar in 2023, as reported in the U.S. Census …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our … To determine the extent of implementation of the 8 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followWhitesboro Central School District – Separation Payments (2020M-146)
… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … by their individual employment contracts and were based on a Board resolution adopted over 20 years before their … eligible for based on the collective bargaining agreement (CBA). Key Recommendations Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Sochi Olympics Follow-up Letter
etter to corporations that failed to respond to earlier request that they use their influence to ensure the protection of human rights.
https://www.osc.ny.gov/files/press/pdf/sochi-olympics-follow-up-letter.pdfReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center … including those that serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, … operate Coachman Family Center (Coachman) as a certified shelter for families with children. Coachman, with capacity …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followOpinion 88-43
… 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the … This is in reply to your letter with respect to deputy sheriffs and county corrections officers who sustain injuries … the disability ceases. For purposes of section 207-c, sheriffs, undersheriffs, deputy sheriffs and correction …
https://www.osc.ny.gov/legal-opinions/opinion-88-43State Agencies Bulletin No. 2248
… retroactive increases to Facility Security Pay, Hazardous Duty Pay, and Expanded Duty Pay, and to provide agencies instructions for submitting … Putnam, and increases to Facility Security Pay, Hazardous Duty pay, and Expanded Duty Pay for eligible employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… is to inform agencies of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Command Pay and Hazardous Duty Pay and to provide agencies instructions for submitting payments not processed automatically. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… the former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, … guilty to stealing nearly $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of … who put their trust in her.” The Essex County Agricultural Society is a non-profit organization whose mission is to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyDanby Fire District – Claims Audit (2020M-149)
… credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… to weather whatever financial challenges lay ahead. My office continues to support local governments by offering …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… The number of office workers in New York City reached a record of 1.5 million in 2016 with office space reaching 550 million square feet amid the largest employment expansion in the city's history, according to a report released today … The number of office workers in New York City reached a record of 15 million in 2016 with …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionState Agencies Bulletin No. 1148
… Purpose To provide agency procedures to process retroactive Longevity Payments and adjustments for … To provide agency procedures to process retroactive Longevity Payments and adjustments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … that ATC reports to SED on its annual CFR. To qualify for reimbursement, ATC’s expenses must comply with the criteria … to special education providers on costs eligible for reimbursement, the documentation necessary to support these …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualContribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates … liabilities and system membership for determining employer contributions. Rev. 9/25 … Contribution rates used to calculate annual employer contributions are …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesOpinion 97-14
… companies, the members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to purchase furniture for a recreation room and a trophy case for a meeting room … fire insurance tax moneys may be used by a vol fire dept to pay for constructing a trophy case and furniture for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Controls and Management of the Unemployment Insurance System (Follow-Up)
… ). About the Program One of the Department of Labor’s (DOL) key tasks in assisting the unemployed is administering … largely the result of identity theft. In February 2021, DOL began using ID.me, Inc. to provide identity verification … pre-pandemic levels. In addition to managing UI benefits, DOL officials are responsible for maintaining the UI system …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… audit report, Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Report 2014-S-5 ). … Medicaid inappropriately paid 29,289 fee-for-services pharmacy claims totaling $978,251 on behalf of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. We …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from Washington, according to a report … New York leads the nation in what it pays to the federal government compared to what it gets back from …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washington