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State Agencies Bulletin No. 1852.1
… relief for employers and employees using the automobile lease valuation to determine the value of an employee’s … The acceptable valuation methods are: Annual Lease Value (ALV) – Most appropriate when the vehicle is … employees have the option of using the Prorated Annual Lease Value method or the Daily Lease Value method. Commuting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Assembly. “Public service is a commitment, not a means for self-enrichment,” said State Comptroller Thomas P. … Bureau of Investigation and Attorney General Schneiderman for their hard work on this case.” Scarborough’s federal … certifying his dates of travel to and from Albany; the number of miles he traveled to and from Albany; the purpose …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsOpinion 88-10
… add on the amount of the gross receipts tax imposed under article 13 of the Tax Law to its bid price unless the contract so … amount for the gross receipts tax on petroleum products. Article 13-A of the Tax Law (§§300, et seq ., added by L …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 88-57
… which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- Equal Protection (classification … meeting certain income criteria are charged at a reduced rate. You ask whether a town, on behalf of a water district, … who meet certain income criteria are charged at a reduced rate. Section 198(3)(d) of the Town Law provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 98-20
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … and fire companies may organize, within such departments or companies, fire police squads composed of volunteer … at such times as the fire department, fire company or an emergency rescue and first aid squad of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Permanent COLA
… How is COLA calculated? COLA payments are based on the rate of inflation, as reflected in the consumer price index … payments be calculated based on 50 percent of the annual rate of inflation, measured at the end of the fiscal year (on … a different option. For example, assume the inflation rate from March 2013 to March 2014 was 1.6 percent; 50 …
https://www.osc.ny.gov/retirement/publications/permanent-colaEmployment Recovery Is Slow for New Yorkers with Disabilities
… face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, … a new high in 2022, while the share in New York continued to decline from pre-pandemic levels. These data highlight the …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its affiliates, DePaul Community Services, … furnishings. Clients who need additional services, such as mental health services, receive them through other programs. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesFinancial Condition and Selected Expenses
… (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor … a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of its exclusive franchise, … agreement conveying all rights, titles, and interests in racetrack properties (land and buildings) to New York …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Objective To determine whether the Port Authority of New York and New Jersey has a tracking … 1, 2014 through August 9, 2018. About the Program The Port Authority of New York and New Jersey (PANYNJ) was … consent. Its area of jurisdiction is called the Port District, a region within a radius of approximately 25 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceAshville Fire District – Procurement and Board Oversight (2025M-81)
… purchases? Audit Period January 1, 2024 – May 28, 2025 We extended the audit period back to August 2021 to … as possible. From January 1, 2024 through March 14, 2025, the District paid $254,700 on two purchase contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Comptroller DiNapoli Releases Audits
… requirements for students charged the in-state tuition rate. A prior audit, issued in May 2022, found SUNY does not … that students are being charged the appropriate tuition rate, with each of the seven SUNY campuses reviewed applying … totaling $1,343,051 for students charged the in-state rate as well as potential overcharges totaling $44,171 for …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… Thomas P. DiNapoli today wrote to President Biden in support of his planned veto of a resolution that would undo a U.S. … fires or floods or take steps to benefit the communities in which they operate, put their profits, reputations and … Comptroller DiNapoli today wrote to President Biden in support of his planned veto of a resolution that would …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… to operate and provide critical services during the COVID-19 public health crisis and its aftermath, by: (1) … spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-20202021 Financial Condition Report – 2021 Financial Condition Report
… the State’s financial footing. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2021-fcrJefferson Community College – Procurement (2017M-156)
… Purpose of Audit The purpose of our audit was to determine whether … $28.7 million. Key Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials … through June 30, 2017. Background The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of … MadisonOneida Board of Cooperative Educational Services Payroll 2017M239 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239South Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Granville Central School District – Fund Balance (2016M-114)
… schools with approximately 1,100 students, is governed by an elected nine-member Board of Education. Budgeted … unrestricted fund balance exceeded the statutory limit by more than $4 million each year. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Garden City Union Free School District – Overtime (2016M-382)
… period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town … Garden City Union Free School District Overtime 2016M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382