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CUNY Bulletin No. CU-686

… Purpose The purpose of this bulletin is to provide agency instructions for processing the June 2020 … Local 237, provides for a uniform allowance payment to eligible employees. The 2016-2021 Collective Bargaining … Checks When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactive

Selected Aspects of Accommodations for Passengers With Disabilities

… Objective To determine whether the Port Authority of New York and New … of time. Any new construction or alteration of an existing station after October 1991 was also subject to this … indicating where the closest handicapped-accessible PATH station is located. PANYNJ’s website did not follow DOJ’s …

https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilities

Payroll Improvement Project Bulletin No. PIP-017

Payroll Improvement Project Bulletin No PIP017

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92

Opinion 96-21

… in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of facilities) -- … or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), 202-b(2): A town … geotube at a town-owned beach in a town beach erosion control district which was damaged by coastal storms. This is …

https://www.osc.ny.gov/legal-opinions/opinion-96-21

Opinion 2003-1

… opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- Extension (cost … properties in extension) TOWN LAW §202(5): Pursuant to Town Law §202(5), the cost of an extension to a town water district is charged against only properties …

https://www.osc.ny.gov/legal-opinions/opinion-2003-1

Opinion 2004-5

… Foreign fire insurance tax monies may not be expended to purchase annuities for the benefit of members of a … whether foreign fire insurance tax monies may be expended to purchase annuities for the benefit of members of a … that foreign fire insurance tax monies must be paid to the treasurer or other fiscal officer of the fire …

https://www.osc.ny.gov/legal-opinions/opinion-2004-5

Opinion 94-22

… also be an incidental private benefit (see Murphy v Erie County, 28 NY2d 80, 320 NYS2d 29, reargument denied 29 NY2d …

https://www.osc.ny.gov/legal-opinions/opinion-94-22

Selected Aspects of the Minority- and Women-Owned Business Enterprises Program

… of Economic Development properly certified and recertified Minority- and Women-Owned Business Enterprises (MWBEs) and … reports, which are used to prepare an overall MWBE program report to the Governor and the Legislature annually. The …

https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-program

Opinion 2005-2

… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for … performing firemanic duties. You ask whether a volunteer fire department may expend foreign fire insurance tax monies to …

https://www.osc.ny.gov/legal-opinions/opinion-2005-2

Opinion 88-71

… penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): Under its general authority to compromise … and for sufficient consideration ( Radinsky v City of New York , 133 NYS2d 540; O'Brien v Mayor Etc., of the City of …

https://www.osc.ny.gov/legal-opinions/opinion-88-71

State Comptroller DiNapoli Releases Municipal Audits

… issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (Cayuga County) The former supervisor did not properly collect and disburse cash assets in his custody, nor did the board ensure the … on the town’s credit card and did not deposit five cash receipts totaling $22,464 intact, which could indicate …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: MTA Faces Growing Risks to Its Capital Funding

… next capital plan, according to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA’s capital … MTA’s capital work. Before the pandemic, the MTA averaged $7.1 billion in commitments to capital projects (2016-2019). … prior. Since 2019, however, debt has risen to accommodate increased capital spending, reaching $40.4 billion in …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-funding

State Comptroller DiNapoli Releases Audits

… (Preschool Special Education Audit Initiative) – Small Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-36)   Small Wonder Preschool, Inc. (Small Wonder), a not-for-profit special education provider in New …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-audits

Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual

… approved by SED to provide preschool special education services to children with disabilities ages 3 to 5. During … programs: 1:1 Aides and Evaluations. However, payments for services under these programs are based on fixed fees as … Pre-K (UPK) program. This affiliate—Jackson Children Services (JCS), a for-profit related-party entity owned by …

https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manual

State Agencies Bulletin No. 2327

… which implemented the 2023 – 2026 Agreement between the State of New York and the Public Employees Federation (PEF), provides for an increase in Location Pay for employees located Downstate who … Effective Date: 03/27/2025 (A), 04/03/2025 (I) or the date employee returns to the payroll Annual Addl Earnings: $4,000 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2327-april-2025-increase-location-pay-and-mid-hudson-location-pay-employees

Town of Oxford – Financial Condition (2024M-135)

… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on …

https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135

Otisco Fire District – Financial Activities (2025M-42)

… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42

State Agencies Bulletin No. 2356

… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions:  …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-and

Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)

… financial assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), …

https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024m

United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP

… The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient … services to Empire Plan members. Members pay a nominal co-payment to the participating provider for the services … will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by …

https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llp