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Opinion 94-22
… that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments (custody, … LAW, §§980-j, 980-l: Charges imposed on behalf of a town business improvement district are under custody and control … You ask whether the charges imposed on behalf of a business improvement district may be turned over to, and be …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… found that HPD had not established criteria to decide how many applicants should be selected and placed on waiting … to be returned. The audit found that management needed to do more to return fees to applicants or inform applicants … fees, handle refunds from lotteries prior to the change in the application fee, canvass the waiting lists and …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentMarketing Service Performance Monitoring
… to exceed $50 million, as its non-exclusive, full-service advertising, marketing, branding, media, and communications agency. Due to the value of the contract and the appropriated … internal controls in place to ensure that it receives the advertising services for which it paid, and that those …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOversight of Adult Protective Services Programs
… proper authorities. Once a referral is received, the APS provider is responsible for assessing the adult’s needs and … with law enforcement and other agencies. Where the APS provider determines that services (e.g., counseling; … the Bureau conducts Practice Reviews (Reviews) of each APS provider. OCFS uses two systems to record APS referrals and …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Community Development Block Grant (CDBG) program and HOME Investment Partnerships Program (HOME) to ensure they meet requirements, and whether HCR is … and Urban Development (HUD) to administer the CDBG and HOME programs across the State. While HCR administered a …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingUnified Court System Bulletin No. UCS-138
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected Employees Eligible employees in … who are currently receiving or have received SOS earnings since April 2007, will have their SOS earnings increased according to the new bargaining unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialTown of Oxford – Financial Condition (2024M-135)
… the Program A key measure of a town’s financial condition is its level of fund balance, which is the difference between revenues and expenditures accumulated over time. The Board is responsible for managing and controlling the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… ensure that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were monitored? Audit Period June 1, 2023 – … ensure that all non-payroll disbursements were properly audited. We reviewed 232 disbursements totaling $877,625 and …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Comptroller DiNapoli Releases Municipal & School Audits
… city could potentially face a shortfall of $1.2 million in metered water revenue and $752,730 in sewer usage revenue if …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… implement the recommendations. State Education Department (Preschool Special Education Audit Initiative): The Arc … by the State Education Department (SED) to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Wall Street Bonuses Declined in 2010
… deferred compensation and higher base salaries. Wall Street profits totaled $27.6 billion in 2010, which would be second only to 2009 when … measure of Wall Street profitability, totaled $27.6 billion in 2010, making 2010 the second most profitable …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Unified Court System Bulletin No. UCS-137
… following bargaining units who received a 2008 Longevity Bonus Payment which was less than the new entitlement: SA, … increases in the amounts paid as the Judicial Longevity Bonus ( JLO ) for 2008. Longevity Bonus Eligibility Employees who as of 3/31/08 have at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentCUNY Bulletin No. CU-561
… from June 1 to November 30 $379.00 Campus Peace Officer (hourly) Be in Active pay status for at least 522 hours from June 1 to November 30 $227.00 Campus Security … who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-561-december-2016-uniform-allowance-paymentDiNapoli Op Ed in Times Union
… Artificial intelligence has the potential to transform how government operates and delivers services. New York state … are meant to help could be put in harm’s way. That is why my office has called on New York’s leaders to enact robust … and practices in place that promote transparency from the start, address the flaws and biases that can come with AI, …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionState Agencies Bulletin No. 1535
… currently have any of the following SRA or TDA deductions: Deduction Code Narrative Description 403 Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity Affected SUNY Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1535-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1448
… Purpose To inform agencies of OSC’s annual record update process and … entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. Background … To inform agencies of OSCs annual record update process and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1448-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1576
… first pay period of the fiscal year to employees who have at least 1500 hours in pay status in seasonal positions … and Historic Preservation (Department ID 49xxx), and Has at least 1,500 hours in pay status as a seasonal employee … agencies must insert a row on the Additional Pay page at the Effective Date level of Earnings Code LPS and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1576-april-2017-public-employees-federation-pef-longevity-payment-long-termSUNY Bulletin No. SU-318
… Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … Westchester County $15.00* Other (Job location outside of NYC, Nassau, Suffolk, or Westchester counties.) $13.20 * The … Annualized Rate/Associated Hourly Rate Job location in NYC $31,320/$15.00 (effective 12/31/2018) will continue. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateNew York City Construction Industry Booming
… The construction industry in New York state has set employment records for four … The construction industry in New York state has set employment records for four consecutive years with New York …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-booming