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Opinion 2005-8
… of “emergency medical transport” services by a paid city fire department, in an amount that is designed to generate … through, among other departments, their police or paid fire departments, and impose fees for such services. In Opn … or general ambulance services provided by a village fire department pursuant to section 209-b. We believe the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8SUNY Bulletin No. SU-361
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2024 UUP three percent (3.00%) Salary Increase and to provide instructions for payments not processed … Comp Rate Code provided in the above chart are eligible to receive the 2024 UUP 3.00% Salary Increase: Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… for the Three Fiscal Years Ended March 31, 2010 (2010-S-39) …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Elba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the … Stafford in Genesee County. The District is governed by a Board of Education, which comprises seven elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… of Interest Office of Mental Health: Sky Light Center Inc. - Supported Housing Program (2012-S-37) Office of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesManagement of Indoor Air Quality for Individuals With Asthma
… from the HNP, the Department has a public-facing Asthma Dashboard (Dashboard), which, according to the Department, is updated annually. However, the Dashboard that was publicly available during the course of …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOversight of Juvenile Justice Facilities
… and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State … and regulations for the health and safety of juveniles and staff. The audit covered the period from October 2018 through … oversight of nine State-run residential juvenile justice facilities that serve court-placed youth. The nine facilities …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… In September 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) charged with making … MTA and its agencies. In April 2009, the MTA issued the Blue Ribbon Commission’s Report on Sustainability and the MTA …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… annual certification for bus drills or properly notify parents of drills as required in 2024-25. Without adequate … for emergencies. Additionally, without properly notifying parents in advance of building drills, parents may not have sufficient information to ask questions …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 290
… taxable wages are reported in this box. Box 2 Federal Income Tax Withheld The total federal income tax withheld … by NYS Workers' Compensation Board, which is excluded from the gross pay for the current year for a work related … State and Local Taxes. Box 15 State Employer's State ID number A two-letter code from the list below indicating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… federal Public Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on the enrollment … is receiving duplicate benefits in more than one location. PARIS uses a beneficiary’s Social Security number (SSN) as …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather Conditions and … Transportation Authority (MTA)-established Blue-Ribbon Commission on Sustainability released its Final Report, which … A prior audit, issued in March 2024, found the Long Island Rail Road (LIRR) did not perform a systemwide assessment of …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-348
… Assistant Instructor (12 Mo) 003836 Assistant Instructor (HS) 003837 Clinical Assistant Instructor (12 Mo) 003861 Clinical Assistant Instructor (HS) 003862 Background: Chapter 189 of the Laws of 2023, which … of Assistant Instructor (12 Mo), Assistant Instructor (HS), Clinical Assistant Instructor (12 Mo), or Clinical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professionalState Agencies Bulletin No. 2108
… the April 2023 CSEA LLS payment and provide instructions for payments not automatically processed. Affected Employees: … between the State of New York and the CSEA, provides for payment of the 2023-2024 Longevity Payment effective … $3,000, and $4,500. Longevity payments, including those for newly eligible employees, will continue even if there is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2108-april-2023-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2210
… the April 2024 CSEA LLS payment and provide instructions for payments not automatically processed. Affected Employees: … between the State of New York and the CSEA, provides for payment of the 2024-2025 Longevity Payment effective … below. OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2210-april-2024-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-129
… DC 37 Rent Regulation Services Unit (RRSU) LLS payment and provide instructions for payments not automatically processed. Affected Employees: … the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of the 2024-2025 Longevity … 2024 DC 37 Rent Regulation Services Unit RRSU LLS payment and provide instructions for payments not automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-129-april-2024-district-council-37-dc-37-rent-regulationNYC Schools Underreporting Bullying and Harassment
… is one of the cornerstones of academic success,” said Marina Marcou-O'Malley, Operations and Policy Director for …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 2001-15
… which services have been provided, the district may not be dissolved pursuant to section 202-c of the Town Law. TOWN LAW … and for which services have been provided, may be dissolved. You indicate that the district does not own any … which services have been provided, the district may not be dissolved pursuant to section 202-c of the Town Law. There …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50