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Opinion 89-57

… MUNICIPAL COOPERATION -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- … municipal cooperation agreements pursuant to which one municipality performs functions for another). 1971 Opns … the Court of Appeals has recently stated that " ... one-on-one bargaining ... is antithetical to the statutorily …

https://www.osc.ny.gov/legal-opinions/opinion-89-57

City of Yonkers – Budget Review (B22-6-5)

… and expenditure projections in the City’s proposed budget for the 2022-23 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. Key …

https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5

Real Property Tax Cap - School Districts

… File property tax cap form online [Accessible only to filing entities] … Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula [pdf] Inflation and Allowable Levy Growth …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts

CUNY Bulletin No. CU-341

… Ed Teacher 016039 Cont Ed Teacher Cred Effective Date(s) Institution Checks dated July 17, 2008 Background CUNY has … CETs who are paid on an hourly basis will be moved to a new Bargaining Unit and Benefit Program. OSC Actions … on the Position Data page effective 7/3/08 with the Reason of CBU (Change Bargaining Unit) to update all active hourly …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefit

Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)

… – pdf] Purpose of Audit The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as … in Herkimer County and provides water and sewer services to its residents. The Village also provides water services to some customers that reside in the Town of Russia and to …

https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-f

Islip Fire District – Disbursements (2020M-9)

… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Town of Summit – Town Clerk (2024M-51)

… Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in … manner 98 percent of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage

… Objective To determine whether Medicaid made improper payments on … the primary payer and Medicaid, as secondary payer, should pay any remaining liabilities, such as deductibles and … and Essential Plan coverage because the Department did not account for the Essential Plan as a liable third-party …

https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-and

State Agencies Bulletin No. 1986

… This bulletin is superseded by Payroll Bulletin No. 1986.2 . Purpose The purpose of this … overtime rate for employees in certain titles represented by PEF or CSEA working at OMH. Affected Employees Employees … to implementation of the pilot program unless extended by mutual agreement of the parties. The overtime factor used …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certain

Port Washington Union Free School District – Payroll (2025M-38)

… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38

West Seneca Fire District #4 – Procurement (2020M-52)

… proposals or quotations may not be in the best interest of the District, purchases not required to be bid and …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52

Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)

… of radiation and radioactive materials in New York State, outside of New York City. To fulfill these …

https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-and

DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022

… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 … growth over last year continued to be strong in New York City, while growth in the rest of the state slowed. The …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022

Unified Court System Bulletin No. UCS-205

… the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplemental … Code 380. Note: The vendor will submit all transactions for enrollments, cancellations and /or changes via electronic … the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplemental Insurance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-205-change-eligibility-aflac-voluntary-supplemental-insurance

Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1)

To ascertain the total expenses that the Workers’ Compensation Board incurred in administering the Workers’ Compensation Program for the three State Fiscal Years ended March 31, 2020.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21m1.pdf

Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)

To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdf

Security Over Electronic Protected Health Information

… Purpose To determine whether the Roswell Park Cancer Institute … properly safeguarding its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI … Key Recommendations Take steps to resolve risk items that have remained open over multiple periods. Continue efforts to …

https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-information

State Agencies Bulletin No. 1920

… taxable gross and will be reported on the employee’s Form W-2. The adjustments (ARC and ARO) are supplemental … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-police