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Opinion 98-11
… on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real … meeting the requirements of Real Property Tax Law, §925, is considered timely. You ask whether a real property tax … the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 2000-24
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Police Protection … ordinarily possess (1) if they performed their duties only in the municipality by which they are employed or (2) if they were employed by the municipality in which they are required to perform their duties. It is our …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program … to OSC review (“OP” transaction) (see XI.3 Submission of Agency Purchase Orders , for additional information). … meets certain minimum requirements, including: • The List of Preferred Source Offerings was checked, and the Preferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… DiNapoli recommends policy makers must first: Identify the best practices for valuation of public assets and make sure …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedXIX.4 Suballocations – XIX. Project Costing (PCIP)
… suballocated project work is for the same project, per the definition of a project, then there is no need for a new … project work is for the same project activities, per the definition of an activity, and the funding source does not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsSelected Aspects of Toll Collections
… flow, and allow for non-stop travel on the Thruway, in November 2020, NYSTA completed a system-wide conversion to … Customers may obtain an E-ZPass transponder (tag) to use in their vehicle by completing an application. NYSTA also … cashless tolling, invoicing, and receivables collection. In December 2019, NYSTA established the Office of the Toll …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsSelected Aspects of the Pay for Success Program
… a clinical assessment instrument which helps determine an offender’s particular risk factors and behavioral needs, and … staff design an effective supervision program for that offender. Through the assessment instrument, staff determine … of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programCompliance With the Safe Schools Against Violence in Education Act
… 16, 2014. Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to address the need to provide a safe learning environment for New York’s students in pre-kindergarten through 12th grade. To comply with the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actSupplemental Payments to Executive Employees
… salaries totaling about $21.6 million) almost $4.6 million in supplemental payments. The supplemental payments ranged … per recipient for the three years ended December 31, 2014. In general, the supplemental payments corresponded to work … none of the employees submitted both Goal and Achievements in all three years. Further, WCHCC officials could not …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesIX.12.O Refunds – IX. Federal Grants
… will be calculated on the federal percentage of all refund transactions executed by the State where such amounts … more. The federal share of refunds is determined based on refund transactions recorded by the State and summarized by … $50,000 threshold. State Interest Liability For each refund, a state interest liability accrues from the date the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsMaximizing Incentives for Individuals With Disabilities
… of the New York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals … for individuals including those with a disability in the Ticket to Work program (TTW). TTW is a voluntary program … of the New York Employment Service System and the Ticket to Work program to promote and place individuals with …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… who would likely benefit from WINR services do not have access to the application. OMH has not taken steps to assess … collaborate with other State agencies as necessary. Expand access to WINR to include all individuals with disabilities, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentCompliance With Executive Order 95 (Open Data) (Follow-Up)
… With Executive Order 95 (Open Data) (Report 2019-S-16 ). About the Program State government entities possess … to be in full compliance by December 2019. As of June 16, 2021, there were over 5,280 data items on Open Data. Open … 14, 2013 and had 22 data items on Open Data as of June 16, 2021. We issued our initial audit report on April 8, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followControls and Management of the Unemployment Insurance System (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followNew York Youth Jobs Program
… the Department of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility … if the Department of Labor is ensuring that employers meet New York Youth Jobs Program eligibility requirements and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programFacilities Planning Bureau Project Review
… determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of … for all capital construction projects involving these facilities and issuing building permits. Per the State … To determine if the State Education Departments Facilities Planning Bureau completes its review of projects …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewTown of Cohocton – Procurement (2025M-13)
… manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… vary for the communities that receive such revenues. It’s my hope that this report gives state and local officials a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesCUNY Bulletin No. CU-518
… by Teamsters - Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. … Tax Statement). Effective Date(s) Paychecks dated December 10, 2015 (Institution) OSC Actions OSC will automatically … TU, TW, TX, U3, U6 $107.00 PL3 Teamsters - Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $98.03 PL1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-518-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-494
… TR, TU, TW, TX, U3, or U6 who reside within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX … by SEIU - Local 300 in Bargaining Unit S6. Note : The Zip code criteria is only applicable to members of District … will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2014 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-494-prepaid-legal-service-benefit-cuny-employees