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Opinion 89-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … plain and clear prohibition against such inclusion in the State or Federal Constitution, a statute, decisional law or …
https://www.osc.ny.gov/legal-opinions/opinion-89-38DiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… system in the nation. The services are mandated by the federal Americans with Disabilities Act (ADA). From 2016 to …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Institute offer special education services to children from 3 to 5 years of age. The city’s Dept. of Education (DOE) … $194,438 in lump sum bonuses for staff that did not have required performance justification; $132,846 in salary to … operated by the school. Hebrew Institute did not keep required records to support the work hours it reported for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… yet since 2015 the MTA has only spent $56 million on pump rooms and other line equipment with another $189 … 2015 through 2024, but it only spent $700,000 on subway car projects since 2015. It did order 460 subway cars during … its 2015-2019 capital program — to replace those over 40 years old and prone to break downs — but the new cars are …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: Identity Theft Cases Surged in New York in 2020
… obtain medical services or medical insurance coverage and for a variety of other purposes. Identity thefts have surged … has compiled identity theft complaints related to COVID-19 for 2020 through mid-March 2021, reporting 3,617 in New York. … the pandemic, which included looking at complaints, large increases in payments, new programs and criteria, and changes …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management … cases, along with recent cost inflation, have also led to increases in the average cost per client, rising from $8,957 … time as the agency noted persistent staffing shortages and salary disparities. A June 2025 City Council report showed …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsUnified Court System Bulletin No. UCS-251
… that were increased in an eligible bargaining unit. Tax Information These monies are taxable income, will be … taxes will be calculated using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… The village will still be entitled to: Fines resulting from dog control violations and violations of village local … This new court would be composed of justices elected from each town whose terms may not end during the same year. … voting in each town: The resolution is adopted, and The plan to establish the single town court will be implemented …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsDivision of Housing and Community Renewal Bulletin No. DH-70
… but is not included in the calculation of overtime. Tax Information These monies are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-70-2014-csea-pef-and-rrsu-over40-comp-time-ii-cash-outState Police Bulletin No. SP-156
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2014 State Police Expertise Pay. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – … To inform the Division of State Police of OSCs automatic processing of the 2014 State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payCUNY Bulletin No. CU-594
… on Additional Pay Adjustments for more information. Tax Information The CUNY Discretionary Assignment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-594-city-university-new-york-cuny-discretionary-assignmentControls Over Unclaimed Bottle Deposits
… by deposit initiators. Our analysis identified multiple red flags that may be indicative of material errors and/or … initiators that fail to file quarterly reports. Review the red flags that we identified in our report and take …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Manual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) … the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused primarily on expenses claimed … To determine whether the costs reported by Manual Therapy Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualDiNapoli Releases Bond Calendar for Third Quarter
… during the third quarter of 2014. The State Comptroller's office chairs the Securities Coordinating Committee, which … the Triborough Bridge and Tunnel Authority, and the Utility Debt Securitization Authority. The schedule will be …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… reimbursement, counties must adhere to the state property tax cap (or be granted a hardship waiver) and submit an …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawOpinion 96-10
… §6-e, authorizing the establishment of contingency and tax stabilization reserve funds; General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10State Agencies Bulletin No. 1123
… and is not included in the calculation of overtime. Tax Information The Tool Allowance payment using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargainingVirtual Currency Licensing (Follow-Up)
… initial audit report, Virtual Currency Licensing (Report 2022-S-18 ). About the Program The Department of Financial …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-follow