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Opinion 93-7
… for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial … in the performance of the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , … statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Enforcement of Local Law 144 – Automated Employment Decision Tools
… The audit covered the period from July 2023 through June 2025. About the Program Companies are increasingly using …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of Chemical Dependence Residential Services
… by certified providers, including Community Residential (CR) and Supportive Living (SL) services. A CR program provides supervised services to people who are … supervised setting. As of December 22, 2020, there were 64 CR and 32 SL programs (Programs) in New York State. OASAS is …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… that can issue parking summonses within New York City (NYC). During fiscal years 2017 through 2019, DOF processed … for collecting fines and fees for violations issued within NYC, and also the Outside Collection Agency/External Inquiry … from respondents who have New York plates and live within NYC. DOF refers other cases to the NYC Law Department, which …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsApplication Review and Site Permitting for Major Renewable Energy Projects
… should be accounted for, as delays anywhere in the process can significantly increase the total time it can take to permit and construct major renewable energy … operational. A realistic accounting of the total time it can take to site major renewable energy projects would …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsHousing for Seniors
… covered the period from January 2014 through September 2022. About the Programs The New York City (NYC or City) … years after Parodneck notified HPD that the borrower had passed away. Key Recommendations To HPD: Take appropriate actions, … To determine whether the New York City Department of Housing …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsAddiction Support Services During Emergencies
… to manage access to treatment. Waiting list information can also be used by OASAS to inform discussions regarding …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDivision of Housing and Community Renewal Bulletin No. DH-139
… processed automatically. Affected Employees: All employees in the Rent Regulation Services Unit (BU67) represented by … Lag 03/27/2025 04/23/2025 Eligibility Criteria: Employees in Bargaining Unit 67 who have a Payroll Status of Active, … on or after the applicable Effective Dates provided in the Effective Dates section who are receiving Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… and limited access at some facilities run by the Port Authority of New York and New Jersey (PANYNJ), according … the same day-to-day activities as everyone else, but the Port Authority is not living up to this promise,” DiNapoli … the 31 st anniversary of the ADA, I am encouraged that the Port Authority has agreed to address the problems we …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Brewster Central School District – Professional Services (Putnam County) … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1133
… To inform agencies of the content information for the 2011 Form 1042-S. Background According to the IRS Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … To inform agencies of the content information for the 2011 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingVillage of Owego – Records and Reports (2025M-137)
… with various laws and maintaining transparency and the public’s trust. The Village’s 2024-25 fiscal year general … accounting records were not always updated in a timely manner and included various unrecorded transactions and errors, including $3.2 million in revenue for a Bond Anticipation Note (BAN) 1 that was not …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 96-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … transfer of these moneys into another capital reserve fund in accordance with General Municipal Law, §6-g(8). You ask … General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… OVERVIEW This section provides information related to types of intergovernmental agreements and whether they are … revenue, between a state agency and another governmental entity that is not a state agency and has a separate legal … since agreements between two state agencies, commonly referred to as memorandums of understanding (MOUs), are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageState Agencies Bulletin No. 2205
… will be delayed past the scheduled check date, resulting in undue hardship to the employee. Effective Dates: This … corrections through the Statewide Financial System (SFS). In addition, OSC has issued Operational Advisory 35 and … 14 days or upon receipt of the employee’s salary check. In the event the agency determines a payroll correction is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsControls Over Unclaimed Bottle Deposits
… containers of less than one gallon of many beverages sold in the State, such as soft drinks and beer. Consumers may … filed late. The Department does not have procedures in place to verify data in the quarterly reports submitted by … Taxation and Finance: Controls Over the Collection of the Public Safety Communications Surcharge (2016-S-84 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… the Thruway Authority (Authority) complies with Payment Card Industry Data Security Standards. Our audit scope covers the period March … are automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit … whether the Thruway Authority complies with Payment Card Industry Data Security Standards …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCompliance With Outcome Reporting Requirements
… the allocation of hundreds of millions of dollars in grants, loans, and other incentives to private companies, … to report to various levels of State government and/or the public regarding the outcomes of numerous programs it … vary, often with many of the requirements specified in the legislation that established the program. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 2040
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … The OFPC Uniform Allowance Side Letter contained in the 2019-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protection