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Opinion 88-23
… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … member was elected to office. Therefore, since your letter does not suggest any preexisting agreement, this exception …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 90-50
… 27 of section 10 of the Highway Law provides that the Commissioner of Transportation shall: Have power, upon the … the removal and relocation of facilities, provided the commissioner of transportation deems it practicable to …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… the rebate procedures resulted in the state missing out on $183.7 million. The largest portion of money left on … to obtain rebates. DiNapoli’s audit found DOH missed out on $26.1 million in rebates from January 2017 to March …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesCUNY Bulletin No. CU-475
… between CUNY and the Professional Staff Congress (PSC), yearly increments are to be processed in January for all eligible PSC employees. Effective Date(s) Institution Pay Period 20C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-475-january-2014-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-465
… The report will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment … of the following messages which identifies the reason the employee’s record will not be updated. Position and Job do … (RRI) Titles with Increment Code 9999 to determine if the employee is due a July 2013 Increment. If the employee is due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-465-july-2013-city-university-new-york-cuny-incrementsOpinion 97-3
… Tax Law, §1102[1]). Section 1182, however, is applicable only to the enforcement of taxes which become a lien on or … such general, special or local laws continue in effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as …
https://www.osc.ny.gov/legal-opinions/opinion-97-3CUNY Bulletin No. CU-329
… room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax withholding. … the new company enables OSC to produce a separate Form1042-S for nonresident alien students and allows for these … under a different income code, a separate Form 1042-S will be issued. Note : Nonresident alien scholarship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsSocial Media Use Policy
… users on our social media sites are those of the users and do not necessarily reflect OSC views or opinions. Comments … agree not to post any content that contains: Comments that do not contribute to the topic of conversation. Information … users on our social media sites are those of the users and do not necessarily reflect the views or opinions of the Office …
https://www.osc.ny.gov/help/social-media-use-policySummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Fiscal Report CFR were properly calculated adequately do …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-123
… Purpose To inform agencies of the procedures to process nonresident alien scholarships … According to Internal Revenue Code Section 117, payment of a qualified scholarship to a nonresident alien is not … fees, books, supplies, and equipment required for courses of instruction at the educational organization. IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsState Agencies Bulletin No. 2086.1
… No. 2086 . Purpose The purpose of this bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with Chapter 442 of the Laws of 2022, including the … with the rules and regulations promulgated pursuant to paragraph (b) of subdivision (4), a state employee’s net …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceDiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… Law allows consumers to register their mobile and landline phone numbers on a national registry to reduce unsolicited … were on the registry. DiNapoli's auditors found the number of Do Not Call complaints by state residents more than … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredState Agencies Bulletin No. 2086
… 2022, on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations … to paragraph (b) of subdivision (4), a state employee’s net salary to be deposited directly in a bank for any … and into which such employee has authorized such employee’s net salary be deposited, on forms provided by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceState Agencies Bulletin No. 2382
… service for employees in an eligible bargaining unit and to inform agencies of OSC’s automatic processing of the April 2025 M/C LGS Payment and provide instructions for payments … LGS Payment during 2025-2026: Leave of Absence/Preferred List on 03/31/2025: An employee who otherwise qualifies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsState Comptroller DiNapoli Releases Audits
… of Agriculture and Markets: Oversight of Industrial Hemp (2018-S-32) The department’s program has rapidly expanded opportunities for industrial hemp production in the state. However, the department does …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… legalization of mobile sports betting, the New York State Gaming Commission noted a 26% increase in problem … legislative proposals to expand gaming include authorizing online casino gaming and a plan to double the number of VLTs … from in-person sports betting. With proposals to authorize online casino gaming introduced, economic benefits from the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… a greater share are non-residents, paying state taxes only on income earned in New York State — on average only 20% of income. These findings are concerning … Financial Markets Association (SIFMA), and the New York Bankers Association (NYBA) to produce a report that showed …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationOpinion 2005-6
… of a town youth program, or use of parochial school facilities for a town youth program, would constitute a … of a parochial school, such as an auditorium, gymnasium or outdoor playground, from of a parochial school classroom. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… has been fueled by investment in artificial intelligence (AI), with that sector’s share of total investment nationwide … of at least 13,000 employees. As investors have supported AI-related firms in recent years, they have increasingly … efforts to support the growth of VC, particularly through AI initiatives. The Enacted Budget for State Fiscal Year …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalDiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… DiNapoli’s analysis of these categories includes only secondary schools (middle, junior, junior/senior high …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-rise