Search
Federal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfCompliance With the Clery Act (Follow-Up) (2016-F-4), 30-Day Response
We have followed up on the actions taken by officials of the State University of New York (SUNY) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f4-response.pdfCompliance With the Clery Act Report (Follow-Up) (2016-F-4)
We have followed up on the actions taken by officials of the State University of New York (SUNY) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f4.pdfLicense Fee Revenues (Follow-Up) (2013-F-6), 30-Day Response
We have followed up on the actions taken by officials of the New York City Department of Consumer Affairs to implement the recommendations contained in our audi
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f6-response.pdfSteuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, … Audit Summary County officials did not effectively manage the County’s fund balance. As a result, as of December … Did Steuben County County officials effectively manage the Countys fund balance …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… of 1.181430 percent; Series 2021B Taxable Bonds Bidding Group 1 to Bank of America Securities, Inc. with a true … bond acts: Environmental Quality (1986), Clean Water/Clean Air (1996), and Smart Schools (2014). The Series 2021A … Bid Summaries https://www.osc.state.ny.us/files/press/pdf/bond-sale-summary-2021.pdf The Series 2021A Tax-Exempt …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsFood Metrics Implementation (Follow-Up)
… in the acquisition process. OGS is also responsible for tracking data on State agencies’ food purchases – both from … information on OGS’ efforts to improve and increase the tracking of information relating to New York State foods … 30, 2017), sought to determine whether OGS was properly tracking and reporting on New York food purchases in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followValley Stream Central High School District – Capital Assets (2025M-16)
… Stream Central High School District (District) officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 – … was $3.2 million. Audit Summary District officials did not properly monitor, account for and dispose of capital …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… was established under Article XI of the New York State Civil Service Law (Law) for the purpose of providing health … covering nearly 1.1 million members. The Department of Civil Service (Civil Service) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageOpinion 94-1
… a portion of the salaries of county employees who perform services for the administration and operation of a county … to the cost of establishing a district an allowance for services rendered by salaried town employees when such services are necessary to or occasioned by reason of making …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 96-23
… TOWNS -- Liability (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section 8017 of the Civil Practice Law and Rules does not grant a broad exemption to towns, or other … most natural and obvious sense and that words of ordinary import are to be construed according to their ordinary and …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Standard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… your days worked to NYSLRS. [Your board uses your record of activities (ROA) to calculate the average number of days you work in a month.] This is important because your … elected or appointed officials, must have a number of hours per day that are considered full-time for the …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionVillage of Manlius – Financial Reports (2025M-89)
… are used to account for funds (deposits) received from developers and used to pay associated engineering and legal … the Village did not receive sufficient funds from project developers to cover the associated expenditures. The …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89SUNY Bulletin No. SU-302
… Pay End Date Check Date Administration 25L 03/04/2021 03/17/2021 03/31/2021 Administration 1L 04/01/2021 04/14/2021 … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … GSEU Recruitment Payment XRC GSEU Recruitment Payment IC 17 YRC GSEU Recruitment Payment IC 18 ZRC GSEU Recruitment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesOpinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing owners of property located outside … Whether a village comptroller may maintain a private tax certiorari practice …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Implementation of Suicide Prevention Task Force Recommendations
… Services and Supports and DOH, to guide the statewide implementation of the Task Force’s recommendations. Key … have any processes or benchmarks to track or monitor the implementation of the Task Force recommendations and their … (if any). Ongoing evaluation of Task Force recommendation implementation would allow OMH to understand individually, or …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsOpinion 90-52
… report of examination) TOWN LAW, §§30, 63, 64(11-b); PUBLIC OFFICERS LAW, §106; GENERAL MUNICIPAL LAW, §35: … in the minutes of a town board meeting the name of each member of the board who is present, the clerk is under no … see also Public Officers Law, §106[3], relative to the availability of the minutes to the public). Although the …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Medicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… through New York State of Health (NYSOH), New York’s online health insurance marketplace, and the remainder were … Care Model Contract, when the Medicaid managed care provider and the comprehensive TPHI provider are the same, the State can disenroll the recipients …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOpinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … 806; Catskill v DeCicco , 2 Misc 2d 942, 147 NYS2d 756; 21 Opns St Comp, 1965, p 450). The provision of lighting may …
https://www.osc.ny.gov/legal-opinions/opinion-93-25X.4 Overview – X. Guide to Vendor/Customer Management
… 4.A - Vendor Certifications ). Information on the summary tab of the vendor record is populated by data on the … section will explain the information maintained on each tab and its impact on agencies. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overview