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License 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.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfNew York’s Social Insurance Programs
This report examines four major social insurance programs available in New York State: unemployment compensation, workers’ compensation, temporary disability insurance, and family leave insurance (paid family leave).
https://www.osc.ny.gov/files/reports/pdf/social-insurance-programs.pdfMWBE Report 2019-2020 Fiscal Year
Due to the disruption in the market as a result of the global pandemic caused by COVID-19, the value of the Fund as a whole has been impacted.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2019-20.pdfTransforming the Procurement Function (2023-S-6)
To determine whether the MTA took action to comply with the Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s6.pdfFederal 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.pdfNew York State Artificial Intelligence Governance (2023-S-50)
To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s50.pdfDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York … stations were free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York … According to the latest survey, more than one-quarter of all structural components had defects. At 94 stations, at …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… initial report, Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Report … ). Background The Transit Adjudication Bureau (TAB) is an administrative tribunal that provides a forum for … entry of the information; processing of payments; and the legal pursuit of individuals who do not pay their fines. …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli: Binghamton City School Finances Progressing
… Prudent budgeting and proactive financial planning by officials in the … 2008 through May 2013, the district employed a number of measures to monitor and improve the budget. This included: … For a copy of the audit, visit: http://www.osc.state.ny.us/localgov/audits/schools/2014/binghamtoncity.pdf For the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingDiNapoli Finds Major Problems with Rochester School District Payments
… mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the controls and oversight procedures it needs to run a sound operation." The Rochester City School District … thorough review of p-card transactions, alert supervisors when cardholders violate the district's policies and ensure …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … announced today. The estimated average contribution rate for the Employees’ Retirement System (ERS) will decrease …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Opinion 93-12
… member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … any officer or employee to attend a conference conducted for the betterment of the municipality. Authorization must be … (General Municipal Law, §77-b[2]). Section 77-b provides for the payment by the municipality of all actual and …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 90-6
… -- Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers … county social services district may not accept a corporate grant for the purpose of providing day care services pursuant … (see Belden v City of Niagara Falls , 230 App Div 601, 245 NYS 510). Therefore, we believe that it would be improper for …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … its police department is still required to pay a police officer injured in the line of duty his or her full salary or … municipalities to apply for an accidental disability retirement, a retirement for disability incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 92-29
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a vacancy in the office of commissioner is entitled to at least the salary paid to his or her predecessor. A deputy … head of the police department shall be increased by at least the same dollar amount of the increase received by …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 94-17
… Municipal Home Rule Law, §10[1][ii][9-a]; see 1992 Opns St Comp No. 92-18, p 3; 1988 Opns St Comp No. 88-2, p 3; 1986 Opns St Comp No. 86-88, p 135; 1979 Opns St Comp No. 79- 307, p 52). …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Agencies Bulletin No. 1990.1
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19901-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.1
… by Payroll Bulletin No. 1987.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at OMH are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19871-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… another. Today’s agreement provides greater certainty for New York City’s fiscal outlook and sets a new tone for the country’s largest city and municipal …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreement