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Archived: Legislative Session 2017–2018
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Agencies Bulletin No. 1958
… State Agencies Bulletin No 1958 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is … through October 27, 2017. Background The Department of Health (Department) oversees nursing homes in New York State … and resident care equipment to ensure their safe operating condition in accordance with Section 415.29(b) of Title 10 of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee … The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeState Comptroller DiNapoli Releases Municipal & School Audits
… Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized billing adjustments were made. Of 464 water … that should have been billed and collected and $1,296 in overbillings. Auditors found 27% of the water produced (at …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the recommendations. Dormitory Authority of the State of New York (DASNY): Monitoring of Prevailing Wage Compliance on … regulations, establish guidelines, and provide training on New York state food purchasing to agency personnel involved …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1911
… is currently receiving in their regular position, but in no event in excess of one and one-half times the regular … State Agencies Bulletin No 1911 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortOpinion 90-23
… Local Finance Law is explained as follows: This section is new. Section 12 of article 8 of the State Constitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 91-5
… time of incorporation of the village remain in effect, and new local legislation may be enacted thereafter by the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 93-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … (construction of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant land owned by the … Whether the fire district may permit such facilities to be used by …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Payroll Improvement Project Bulletin No. PIP-014
… Plan Suspense Status Funded By 678 CUNY Before Tax Arrears CUNY Participating EE 678ER CUNY ORP Employer Arrears CUNY Participating ER 679 CUNY After Tax Arrears CUNY Participating EE 680 CUNY Suspense BTax … Employer Arrears Sus CUNY Suspense ER 673 SUNY ORP Before Tax Arrears SUNY Participating EE 673ER SUNY ORP Employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… in the state’s prison population, but the three most recent data years (2023-2025) show a rise of 1,957 … $53.9 million higher than the previous peak in SFY 2017. Recent Policy Changes Since 2017, New York has enacted and … and pose no reasonable danger to society. DOCCS’ most recent annual report on Medical Parole indicated that, of the …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationState Agencies Bulletin No. 1961
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected … eligibility for retirement system membership. Therefore, most State of New York employees are considered covered and … plan are not considered covered by that plan. Therefore, most rehired retirees (commonly known as Section 211 and 212 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Comptroller DiNapoli Releases State Audits
… language limiting the reimbursement of special items. Port Authority of New York and New Jersey: Vehicle and Heavy … An initial report issued in December 2010 found that the Port Authority generally did not follow required procedures … of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 through October 2024. About the Program DOH administers New York State’s Medicaid program. Medicaid members must be residents of New York to receive benefits. Individuals enroll in Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingChild Care Stabilization Grants
… stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care … approximately $24 billion for child care stabilization grants. The Office of Children and Family Services’ (OCFS) … enhanced controls and monitoring practices for child care grants administered by OCFS. This may include, but not be …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsOversight and Monitoring of the Universal Pre-Kindergarten Program
… and that fire drill logs are properly maintained. Perform full reviews of End-Year Fiscal Reports on a sample basis. …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programTown of Lewis – Records and Reports (2025M-17)
… for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing financial … 30, 2024, and determined that 12 accounts were overstated by a combined total of $894,197 and eight accounts were understated by a combined total of $187,553. Expenditures totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal & School Audits
… The district had five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total … 31, 2024. If all five vehicles at or beyond their useful life estimates were replaced in 2025, the district may face a … contributions, vehicle replacement costs and useful life through 2054. Richburg-Wirt Fire District – Board …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1