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Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the proper distribution of county sales tax revenue when the county and several cities within the county each impose a …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 93-26
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset … may charge a fee to persons utilizing the services of the ambulance district and retain the fees for use by the district …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 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-93-13Opinion 94-7
… SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Selected Aspects of the Paratransit Call Center Operations
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation that provides transportation … Disabilities Act of 1990. This service, called “Access-A-Ride” (AAR), is operated by Transit’s Department of Buses, … was signed on December 18, 2012 and remains in effect for five years at an estimated cost of $152.9 million, with …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsFood Metrics Implementation
… tracking and reporting New York State food purchases in compliance with the State Finance Law. This audit covers … subsection 4 of the State Finance Law (Law) was amended in 2013 to promote the sustainability of local farms by … agencies with the procurement of New York food products in part by providing information to decision makers on the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationDiNapoli: Corporations to Disclose Political Spending
… Co. (35.1%); Wynn Resorts (29.7%); Aetna (26%); United Healthcare Group (25%); Allstate (24.9%); Eli Lilly and Co. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingOpinion 2004-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for … ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency … 209-b(1), the squad is authorized to render services in case of accidents, calamities or other emergencies 2 in …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1State Agencies Bulletin No. 560
… computing overtime compensation. An employee working a 40-hour week is credited with 4 hours; an employee working a 37½ hour week is credited with 3¾ hours. This rule does not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andAdministration of the Article 8-A Loan Program
… Purpose To determine whether the loans awarded by New York City’s Department of Housing Preservation and Development (HPD) under the Article 8-A Program are being used only for qualified … purpose, and whether loan recipients are complying with the requirements of their loans with respect to correcting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programCity of Long Beach – Budget Review (B7-15-14)
… liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds as of June 30, 2012. … The proposed budget includes revenue estimates for metered water sales and sewer rents of $4.4 million each. These … to be realized from a 2 percent increase in metered water rates, which the City Council has not yet authorized. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Population and Demand for Services New York’s population of people aged 60 and over is projected to reach approximately 5.5 million by 2030. Nearly 70% of adults over 65 are expected to need some form of long-term care during their lifetime. Federal funding that …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… contribution rates will increase from 16.5% to 17.6% of payroll for the Employees’ Retirement System (ERS) and from 33.7% to 36.5% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which pay service and disability …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27The Common Retirement Fund – Employer Contributions and Rates
… Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the … York State Common Retirement Fund holds and invests the money used to pay NYSLRS benefitslearn about its three main …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundReal Estate
… Program 5404 Wisconsin Avenue, Suite 1150 Chevy Chase, MD 20815 (202) 370-7450 www.artemisrep.com Leadership: Anar …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateReal Assets
… Managed by: NYSCRF Direct AUM less than $3 billion at time of commitment Please also refer to additional guidelines: … partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsFixed Income
… Firm AUM typically less than $10 billion at the time of commitment Please also refer to additional guidelines: … partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeCredit & OARS
… partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/credit-and-oarsHarborfields Central School District – Information Technology Asset Management (2024M-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, … access point devices that cost $4,100 were not listed in the District’s inventory records. Further, an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetTown of Throop – Procurement (2022M-173)
… competition for purchases subject to competitive bidding and for professional services. Key Findings The Board did … manner. Town officials agreed with our recommendations and indicated they were initiating corrective action. … competition for purchases subject to competitive bidding and for professional services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173