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Opinion 2002-4
… applicable laws and regulations, including any permit requirements. The town must determine that the dredging will … at most, only an incidental benefit to the private owner and will primarily serve town purposes. The dredging … and the cost of the work is charged to the town's general fund. You ask whether a town may expend current tax …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… Health (Department) pays Medicaid providers using the FFS or managed care method. Under the FFS method, the Department, … care enrollment of newborns. The Department does not track or penalize lateness when hospitals do not report live births … The Department does not have a process to routinely or timely identify and recover all improper FFS payments that …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… Vehicles (DMV), and the Department of Transportation (DOT). The audit, the second in a series on AI Use in New York … Use of AI Auditors found that while NYSOFA, DOCCS, and DOT use ITS’ definition of AI, they do not have in-house … reliable, or have formal requirements of human oversight. DOT has an AI working group that first met in June 2024, but …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksOther Bulletin No. 65
… employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-65-april-2021-and-2022-suny-construction-fund-scf-managementDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… Ongoing staff shortages in juvenile justice centers around New York … in secure juvenile justice facilities has grown, straining staff’s ability to properly assess the physical and mental … them from future criminal behavior. Unfortunately, staff appears to be overwhelmed and short-handed, which may …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesOpinion 2001-14
Whether a town board member who also serves as the head village mechanic would have a prohibited interest in conducting services on town equipment
https://www.osc.ny.gov/legal-opinions/opinion-2001-14State Agencies Bulletin No. 1151
To explain OSCs automatic processing and to provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1151-april-2012-performance-advances-and-pre-shift-briefing-updatesAppendix B — Travel References – Travel and Conference Expense Management
… References United States General Services Administration, Domestic Per Diem Rates (includes both federal lodging and … Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New York State Employees Internal Revenue Service, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesState Agencies Bulletin No. 1594
… and pre-tax parking programs. Background Pursuant to IRS Publication 15-B , during 2017, an employer may exclude … Bi-weekly deduction exceeds $127.50 (½ the monthly pre-tax limit) for deduction codes 421, 438 or 446. Bi-weekly … whose pre-tax and post-tax deductions do not meet the IRS guidelines should be reviewed and changed as needed with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1594-new-control-d-report-pre-and-post-tax-transit-and-pre-and-post-taxDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… simply can’t self-fund a campaign. We need to consider the cost to our state of this system that keeps too many … donors. A new financing system in New York is a relatively low cost tool that allows candidates and elected officials to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsEligibility Requirements – World Trade Center Presumption
… To be eligible for this presumption, you must have been employed by a … World Trade Center rescue, recovery or cleanup operations for any period of time within the first 48 hours after the … condition or health impairment, and unable to perform your job. If you are disabled, file an Application for World …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Division of Housing and Community Renewal Bulletin No. DH-53
… not receive an “Unsatisfactory” evaluation on their last rating date. Employees who were not rated or not reported as … in October 2011, but who receives an “Unsatisfactory” rating, will not receive a payment in October 2011 and will … Rate of the reallocated grade, is entitled to the Job Rate credit of the lower grade. The Increment Code of an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-53-october-2011-rent-regulation-services-unit-rrsuDiNapoli Releases Report on Environmental Funding in New York State
… Program; the Regional Greenhouse Gas Initiative; and the Waste Tire Recycling and Management Act. DEC spending was … 2007-08. Staffing in programs such as enforcement, air and water quality management, and solid and hazardous waste management has experienced significant cuts. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateOther Bulletin No. 6
… Leave, OSC will insert a row in the employee’s Job Data record using the Action/Reason code of PAY/SAC (Pay Rate … worked in more than one (1) agency and have been paid by all agencies using the same Employee Record Number since the … each Employee Record Number. Retroactive Adjustments for Time Entry Earnings Time Entry earn codes that are calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-6-april-1-2007-retroactive-3-general-salary-increase-sunyAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… Public Service Commission. The Empire State Development Corporation oversees the State’s Broadband Program Office, … Office (BPO) and placed under the Empire State Development Corporation, reflecting in part the importance of broadband … Services and the New York City Economic Development Corporation, commits to providing successful bidders with …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateOpinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) … village may enter into an agreement pursuant to article 5G of the General Municipal Law under which the village would …
https://www.osc.ny.gov/legal-opinions/opinion-93-6State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential revenue loss of … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Lump Sum Payments – Enhanced Reporting
… Lump sum payments should be reported in the month they were earned. Report any lump sum payments under the appropriate earnings code . Lump Sum Payments at … a notification through Retirement Online to fill out the Statement of Accrued Payments and Leave Credits Form …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… largest public authorities jumped $3.5 billion since last reported in 2013, with state and local authorities … that state public authorities spent $38 billion in their last reported fiscal year, while local authorities reported … levels and weakens transparency and accountability. The last two enacted state budgets combined anticipated more than …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debt