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Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 95-19
… 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Upstate Transportation Authorities Suffer Revenue Plunge
… pandemic deficits. If ridership continues to languish and does not return to pre-pandemic levels, the authorities will … bill for transit are still uncertain. If ridership does not rebound at these authorities, they may be forced to …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… the enacted budget in detail, including its impact on the state's debt and out-year finances. … Governor Cuomo and the …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetState Comptroller DiNapoli Releases Audits
… of Health (DOH): Medicaid Program: Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber … auditors determined DOH overpaid Joia $1,485,121 for improper pharmacy claims. Disallowances included: claims billed for excess quantities of drugs; claims for drugs in which the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Wall Street Bonuses Declined in 2010
… This video tells the story Cash bonuses paid to New York City …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Enforcement of the Mitchell-Lama Surcharge Provisions
… exchange for low-interest mortgage loans and real property tax exemptions, the program required limitations on profit, … surcharges when tenants do not provide a certified tax return to substantiate self-reported income. The data … match between tenants’ self-reported information and their tax records. At the time of our review in 2017, DHCR’s most …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… in meetings regarding its approval of a $511 million loan to the Thruway Authority for projects associated with …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… billion in unnecessary Medicaid managed care premiums over a nearly six-year period for enrollees who already had private insurance, according to … exclude Medicaid recipients from mainstream managed care when they have concurrent comprehensive third-party health …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceOpinion 99-13
… inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … the cost of general governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe … based on reliable factual studies or statistics ( NY Tel. , supra ; Jewish Reconstructionist v Inc. Village of …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 99-11
… that the cancelled obligations: ... may be destroyed, after prior cancellation, by the burning, pulverizing or … obligations shall not be destroyed until six years after the date of payment .... (2 NYCRR §55.2). Thus, the …
https://www.osc.ny.gov/legal-opinions/opinion-99-11State Agencies Bulletin No. 601
… 10/26/04. Warnings and Time-outs in OSC e-Government Web Site, PayServ, PS Query and Control-D There are several … encounter when using these applications: OSC e-Government Web Site – Authentication System The OSC e-Government … After 20 minutes of inactivity in the OSC e-Government Web site, the following screen will appear that allows users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsCUNY Bulletin No. CU-349
… earnings. Affected Employees CUNY employees in the title of Cement Mason Background The rate increases are pursuant to … date. For example, if appropriate, submit the 10/1/04 Pay Change, followed by the 7/1/05, 7/1/06 and 8/7/07 Pay … employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-349-retroactive-rate-increases-cement-masonsCUNY Bulletin No. CU-348
… * 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-348-retroactive-rate-increases-high-pressure-plant-tendersCUNY Bulletin No. CU-347
… earnings. Affected Employees CUNY employees in the titles of Carpenters, Carpenters (CUNY) and Supervisor Carpenters … date. For example, if appropriate, submit the 7/1/05 Pay Change, followed by the 7/1/06 and 7/1/07 Pay Changes. To … employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-347-retroactive-rate-increases-carpenters-carpenters-cuny-andOpinion 97-18
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … must be approved by a majority of the qualified electors in the sewer district. A county sewer district is an … real estate, easements, rights of way, and other interests in real estate necessary to accomplish the purposes of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 94-30
… year. The memorandum of the Assembly Budget Committee (NY Legis Ann, 1990, p 90) clearly indicates that the … under section 8018(a). It is a general rule of statutory construction that the courts may not supply by construction words or phrases which were omitted from a …
https://www.osc.ny.gov/legal-opinions/opinion-94-30DiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Hundreds of millions of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for … found that inadequate oversight by the state Department of Health (DOH) over a period of more than six years resulted in …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… are comprised of four principal sources of State tax revenues which include personal income taxes, corporate income taxes, sales taxes and other taxes. The accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Agencies Bulletin No. 1812
… The limit has increased to $19,500. Please refer to Payroll Bulletin Nos. 1790 and 1794 for additional … OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes (for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020