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Opinion 92-3
… the chairman approves vouchers submitted by the engineer for services rendered to the planning board. General … business entities (General Municipal law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … performance of official duties or was intended as a reward for official action. In addition to any other penalty …
https://www.osc.ny.gov/legal-opinions/opinion-92-3New York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for the … The DMMR dataset includes indicator values of zero and blank inputs. Blank inputs represent missing data; however, …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolOpinion 90-57
… in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from … AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for referendum on contract with village having service award …
https://www.osc.ny.gov/legal-opinions/opinion-90-57SUNY Bulletin No. SU-321.1
… Hospital. Affected Employees Employees in certain State University Professional Services Negotiating Unit (PSNU … earned during the period 10/14/2021 through 08/31/2022. On 09/01/2022, the overtime rate shall revert to the rate in … taxable gross and are subject to all employment and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3211-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.2
… Hospital. Affected Employees Employees in certain State University Professional Services Negotiating Unit (PSNU … earned during the period 10/14/2021 through 11/30/2022. On 12/01/2022, the overtime rate shall revert to the rate in … taxable gross and are subject to all employment and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3212-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.3
… Hospital. Affected Employees Employees in certain State University Professional Services Negotiating Unit (PSNU … earned during the period 10/14/2021 through 12/31/2022. On 01/01/2023, the overtime rate shall revert to the rate in … taxable gross and are subject to all employment and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3213-pilot-program-establishing-temporary-overtime-ratesOpinion 92-1
… This opinion represents the views of the Office of the State Comptroller at the time … securities to make sure that the market value at all times is substantially equal to the amount of retainage … p 93; 19 Opns St Comp, 1963, p 354). Therefore, since many of the eligible securities are issued as book entry only …
https://www.osc.ny.gov/legal-opinions/opinion-92-1CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfLocal Sales Taxes Surge 49.2 Percent in April-June 2021 Over Same Quarter in 2020: Statewide Collections Strong Even Compared to Pre-Pandemic Period
Local sales tax collections in New York State grew by 49.2 percent, or just over $1.6 billion, in the second quarter of 2021 compared to the same period last year, a dramatic increase from last year’s weak collections during the first wave of the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-surge-in-april-june-2021.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014 (2015-S-12) 90-Day Response
To determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s12-response.pdfGrowth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdfMedicaid Program - Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16)
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16.pdfChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… Comptroller Thomas P. DiNapoli. “The pandemic’s disruption of the state’s child care industry is far from over,” … including: Persistent Child Care Deserts. The number of child care providers had been dropping even before 2020, … light on the need to publicly invest in child care and change policy to better serve New York’s families." “New York …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… New York’s Democracy Coalition Coordinator Karen Wharton and State Senator Zellnor Myrie, Chair of the Committee on … works best when the voices of all people are included and represented. The launch last November of the state Public … Finance Program (PCFP) empowers everyday New Yorkers and diminishes the power of special interests by beginning to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeOpinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive …
https://www.osc.ny.gov/legal-opinions/opinion-96-20XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Overview and Policies . Contracts entered in SFS that do not require OSC approval, including but not limited to those … must use only Business Units / Department IDs that have been specifically designated for use with contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewSUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for … recruitment and retention payment at the discretion of the Dean of the Graduate Student Department. Agency Actions Prior … code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesState Comptroller DiNapoli Releases Municipal Audits
… manner. Because of this, there was an increased risk for money to be lost or used for inappropriate purposes. The longer collections remain unremitted, the longer they are not available for town operations. The audit determined the clerk did not …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-16
… April 1, 1987. Therefore, the sheriff in the first three payroll periods thereafter would apply the entire amount of … between April 1, 1986 and April 1, 1987. In the fourth payroll period, the sheriff would first compute the amount of interest which would have accrued during the four payroll periods since April 1, 1987, and out of the $30 …
https://www.osc.ny.gov/legal-opinions/opinion-88-16