Search
Opinion 92-40
… FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees to produce revenue for general purposes) COUNTY LAW, §226-b: A county may establish rates or fees for the use of a county landfill pursuant to County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 93-3
… §§103, 104-b: A fire district is not required to advertise for sealed bids to contract for the services of physicians to give physicals to volunteer … You ask whether a fire district is required to advertise for sealed bids to engage the services of physicians to give …
https://www.osc.ny.gov/legal-opinions/opinion-93-3DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a … District Attorney Donnelly and the New York State Police for their partnership in making sure she will be held … from the taxpayer, and my office is committed to justice for those that have squandered from their neighbors. I am …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… State Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice … State Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper invoice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP. … entity, organized under GAAP*, as of April 1, 2024: * For a listing of funds under the Budgetary (or “cash”) basis, … Mental Health Sheltered Workshop Fund 50450-50464 Office for Persons with Developmental Disabilities Patient Workshop …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… lower than last year, as he released the State Cash Report for August. DiNapoli noted state tax receipts of $4.3 billion … Unless Washington acts to provide further fiscal relief for New York, painful budget decisions lie ahead.” Other key … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Resources and Responsibilities: New York State’s Environmental Funding
… other sources. 9 The Environmental Facilities Corporation (EFC) administers the Clean Water State Revolving Fund and the … and the Department of Health. With this funding, EFC provides low- and no-interest financing and grants for … projects, among other functions. In SFY 2019-20, EFC received capitalization grants of $245 million and issued …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Since 2014, … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilDivision of Housing and Community Renewal Bulletin No. DH-128
… the Division of Housing and Community Renewal instructions for processing the 2023 RRSU Over40 Comp Time II Cash Out. … (NPAY502) using Earnings Code Earnings Code D40 or DH4 (for Hourly employees): Earnings Begin Date: Last Day of Pay … the Division of Housing and Community Renewal instructions for processing the 2023 RRSU Over40 Comp Time II Cash Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-128-2023-rrsu-over-40-comp-time-ii-cash-outState Agencies Bulletin No. 2181
… access can opt out of receiving a paper Form W-2 statement for the 2023 tax year. Affected Employees: Employees enrolled … Tax Guide 2022, and 1141 General Rules and Specifications for Substitute Forms W-2 and W-3 (2023) ,employers may … The employee must be informed of any procedure changes for obtaining a paper copy of their Form W-2 statement and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… access can opt out of receiving a paper Form W-2 statement for the 2024 tax year. Affected Employees: Employees enrolled … Tax Guide 2024, and 1141 General Rules and Specifications for Substitute Forms W-2 and W-3 (2024) , employers may … The employee must be informed of any procedure changes for obtaining a paper copy of their Form W-2 statement and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2State Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… visited local, small businesses in Flushing Queens Saturday to present owners with unclaimed funds checks. … as far back as the 1940s. Money returned in Queens on Saturday: Insurance Brokerage (located at 4110 Main St.) had … DiNapoli visited local small businesses in Flushing Queens Saturday to present owners with unclaimed funds checks …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingReal Estate Portfolio
… whether the New York Power Authority has accounted for all of its real estate holdings, determined the need to … each authority to maintain adequate inventory controls for its property and report annually on all property held. It … or dispose of such property as promptly as possible for fair market value. NYPA reports that, as of December 31, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioIncarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges … upon conviction of a felony shall be deemed ineligible for all benefits. Furthermore, NYSIF will not pay for medical and other service charges that occur subsequent …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesPatient Safety Center Activities and Handling of Revenues
… (PSC) and is collecting and utilizing designated revenue for that purpose. Our audit covered the period from April 1, … Law (PHL), a PSC was established within the Department for the purpose of maximizing patient safety, reducing … goals and best practices. The Department is responsible for monitoring compliance with applicable federal and State …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Agencies Bulletin No. 2385
… access can opt out of receiving a paper Form W-2 statement for the 2025 tax year. Affected Employees: Employees enrolled … Tax Guide 2025, and 1141 General Rules and Specifications for Substitute Forms W-2 and W-3 (2025) , employers may … The employee must be informed of any procedure changes for obtaining a paper copy of their Form W-2 statement and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2385-new-york-state-payroll-online-nyspo-electronic-delivery-2025-form-w-2State Agencies Bulletin No. 2195
… bulletin is to inform agencies of processing requirements for employees who claim exempt from Federal, State, and/or … (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who claimed exempt from Federal withholding for tax year 2023 and intend to claim exemption in 2024 must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024Investment Standards
… (Glick/Mannion) – Relates to investment standards for investments of the New York State college choice tuition … Relates to investment standards for investments of the New York State college choice tuition …
https://www.osc.ny.gov/legislation/investment-standardsCity of Yonkers – Budget Review (B23-6-5)
… and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5City of Yonkers – Budget Review (B24-6-6)
… and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6