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Opinion 94-31
… bargaining agreement between a village and its employees for the annual exchange of cash for one week of vacation credit accumulated during the year. … may provide, in a collective bargaining agreement, for employees, annually, to receive cash in exchange for one …
https://www.osc.ny.gov/legal-opinions/opinion-94-31DiNapoli: School District Tax Cap Levy Remains at 2%
… as well as Amsterdam, Auburn, Corning, Long Beach, Watertown, and White Plains. Note: Allowable levy growth is …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… of the State Comptroller’s (OSC) Quick Contracting Program for commodity, printing, miscellaneous services or equipment … Agreement AC 3278-S and Contract Certification Form for Quick Contract Processing AC 3277-S unless the agency … (see XI.3 Submission of Agency Purchase Orders , for additional information). Satellite facilities should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentXI.17 Protest Procedures – XI. Procurement and Contract Management
… purpose of this section is to summarize the Office of the State Comptroller's (OSC) Contract Award Protest Procedure … be used when an interested party 1 asserts to OSC that the State Comptroller should not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresMessage from the Comptroller – 2022 Financial Condition Report
… in a period of uncertainty and ongoing risk due to the persistence of the virus as well as more recent factors, …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… per individual is permitted. "The more independent my son becomes, the fuller the quality of his life and the … for his future," said John Maltby, a parent who has a son with a NY ABLE account. "The ABLE account is a much … "My wife and I opened up a NY ABLE account for our son, and it was a very easy process. And just knowing he has …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsXIV.13.A Overview – XIV. Special Procedures
… New York State Finance Law §179- f requires the State to pay vendors promptly … New York State Finance Law 179 f requires the State to pay vendors promptly within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… to care for the vulnerable population it serves during the COVID-19 pandemic. The audit covered the period from January … Specifically, OPWDD developed and issued specific COVID-19 plans to only State-operated Intermediate Care … documents considered pandemics as a risk even before the COVID-19 pandemic, OPWDD did not take proactive steps to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two … Essential Plan, both of which provide health care services to individuals who are economically disadvantaged. As … of our initial audit, issued on September 14, 2023, was to determine whether Medicaid made improper payments on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the … Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024. About the … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehiclePhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected … Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46 ). About the Program The Mitchell-Lama … of the seven recommendations included in our initial audit report Physical and Financial Conditions at Selected …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newState Agencies Bulletin No. 2212
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be … Effective from March 28, 2024, through the completion of SFS fiscal year end processing. OSC Actions: Direct … reversal funds will not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsUnified Court System Bulletin No. UCS-334
… detailed in Labor Relations memorandum are extended to Management and Confidential Employees (NU86). In addition, … a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/WDL … The Uniform Allowance Payment (UAU) is included as salary for retirement purposes and is not included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-334-december-2023-uniform-and-equipment-uniform-allowance-andUncollected Penalties (Follow-Up)
… of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report … Key Finding Department officials have made progress in addressing the problems we identified in the initial audit. Of the eight prior audit … as of April 30 2015 of the eight recommendations included in our initial audit report Uncollected Penalties Report …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… NY State of Health (the State’s online health insurance marketplace). Multiple eligibility systems are used to …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Objective To ascertain the total expenses incurred in administering the … Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022. About the … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleControls Over Revocable Consents
… whether the New York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards … required by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures requiring a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsControls Over Selected Expenditures (Follow-Up)
… ). About the Program The Office of Victim Services’ (OVS) mission is to provide compensation to innocent victims … for the rights and benefits of all innocent crime victims. OVS also awards grants to VAPs that serve crime victims and … audit report, issued September 4, 2018, examined whether OVS’ internal controls ensured expenditures were made only to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the … of administering the Acts and assessing these expenses on insurance carriers that issue policies or contracts of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleState Agencies Bulletin No. 2368.1
… supersedes Payroll Bulletin 2368 . Issued September 26, 2025. Purpose: The purpose of this bulletin is to provide … for the employee in the PayServ General Deduction Data panel, using deduction code 509. For the Effective Date, … for the employee in the PayServ General Deduction Data panel, using deduction code 433. For the Effective Date, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-and