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Opinion 88-13
… CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company) GENERAL MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% … sells insurance to the village. You state that the village mayor is the vice-president and holder of 19.7% of the voting …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 93-23
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Agencies Bulletin No. 922
… county of residence in PayServ. OSC is using the postal code to confirm the county of residence. This initiative is … County Field Mismatch” and NPAY709 “NYC Reportable Wage Zip Code Identification”. All employees listed in these … is a row with a county entered effective dated at least as far back as January 1, 2009. Populate the county in which the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Agencies Bulletin No. 2341
… the 2024-2025 Firearms Training and Safety Incentive Program Payment Affected Employees: Employees in the … in return for participating in an agency-directed training program designed to promote firearms proficiency and safety. This program shall be developed and implemented by the Joint …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 2438
… report the adjustment amount for earnings such as Out of Title Overtime (Earnings Code OTT). Correcting an Automatic … deposit advice. Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability to … with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2438-2025-2026-public-employees-federation-pef-firearms-training-and-safetyOpinion 90-46
… §39(2)(e); STATE FINANCE LAW, §8(15): A county is entitled to retain $5.00 of each court index fee of $100.00 collected … from the Office of Court Administration. Specifically, you have asked whether you may pay a $19,700 refund to a county which amount reflects that …
https://www.osc.ny.gov/legal-opinions/opinion-90-46New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on the Institute’s CFR for the fiscal year ended June 30, 2020 and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… organization authorized by SED to provide full-day Special Class (SC) and full-day Special Class in an Integrated … Rattles’ Executive Director owns a related company (Green Educational Services, LLC), which operates private day care … paid to employees of another organization; $57,097 in vehicle expenses that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses claimed on Kidz Therapy’s CFRs for fiscal years 2012-13 and 2013-14. Background Kidz Therapy is a Nassau County based for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-72
… in Bargaining Units CT, 86, and 88 Effective Date(s) Payment will be included in the employee's regular check, dated September 22, 2004 Background Chapter … on an unauthorized Leave on their bargaining unit's ratification date: 7/01/04 for Bargaining Units DR, F8, S9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-systemUnified Court System Bulletin No. UCS-46
… Collins' May 29, 2001 memo to payroll agencies concerning makeup payment. Eligible Full-Time employees on Sick Leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… provide $50 million in additional capital to the Hudson River Co-investment Fund III, which it already invests in, and another $300 million in the new Hudson River Co-investment Fund IV. The funds make equity …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority: Long Island Rail Road: Unexpected Delays and Events (2018-S-30) Auditors … a five-year contract (totaling $2,142,399) with Bowery Residents’ Committee (BRC) to provide homeless outreach … basis for determining whether BRC’s outreach services are meeting expectations for assisting homeless clients. The …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… are no exception,” DiNapoli said. “Using the absentee ballot process put into place this year, voters participated … budget vote. Report Voting From Home: Summary of the 2021 School District Budget Vote Data Individual District … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownOpinion 90-22
… at the rate fixed by the Public Service Commission. If the municipality in its discretion decides to invest these … 117 was not applicable to village water utilities (see also 16 NYCRR Part 91.1, which relates to consumer deposits … gas or steam service). In support of our conclusion, we also stated that the phrase "or a municipality rendering …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Compliance With Special Education Requirements – Evaluations
… this report.) The New York City Department of Education (DOE) – the nation’s largest school system – serves … services to approximately 190,000 of these students. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsState Comptroller DiNapoli Releases Municipal & School Audits
… reporting or verify the accuracy of accounting records. Village of Sherburne – Budgeting (Chenango County) The board … ensure district assets are appropriately safeguarded. South Orangetown Central School District – Audit Follow-Up … officials fully implemented one recommendation, they only partially implemented the remaining three …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 92-14
… Froman , 76 Misc 2d 1063, 352 NYS2d 549 [Westchester Cnty. Ct., 1973]). The provisions of subdivisions (1) and (2) of …
https://www.osc.ny.gov/legal-opinions/opinion-92-14CUNY Bulletin No. CU-793
… Group . 5 Year Recurring Increment Payment Schedule DC-37 Service Effective 02/01/2019 Effective … the Recurring Increment Payment to an employee’s annual salary or hourly rate in Job Data as appropriate. Automatic … be used to incorporate CRP payments into employee’s annual salary as appropriate. The Action/Reason code Pay Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-793-implementation-city-university-new-york-cuny-5-year-and-10New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is … 2022. About the Program DHS, an administrative unit of the New York City Department of Social Services (DSS), is the … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytop