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Opinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of … Whether the appointment of the mayors law partner would result in a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Fare Evasion
… and the Metropolitan Transportation Authority (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare … and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: Transit and MTA … City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… Accordis Inc. submitted appropriate Medicaid claims on behalf of the New York City Health and Hospitals … commonly referred to as service bureaus, to submit claims on behalf of healthcare providers. Service bureaus are … submitted 192,296 claims totaling more than $26.2 million on behalf of HHC providers. Key Findings eMedNY does not …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back on short-term … withholding, projected at $35 billion, is the largest single element of overall tax receipts and is expected to … fiscal year basis, school aid would increase $1.1 billion, or 5.1 percent. Even with the increase, aid has remained …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressSUNY Bulletin No. SU-357
… Purpose: To inform agencies of the procedures to process nonresident alien Student and … Exchange Visitor Information System (SEVIS) payments using the Scholarship (SCL) company in PayServ. Affected Employees: … who receive a SEVIS reimbursement payment. Background: The U.S. Department of Homeland Security (DHS) uses SEVIS to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementGermantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal … March 4, 2014. Background The Germantown Fire District is a district corporation of the State, distinct and separate … managing District resources, there is an increased risk of abuse. Key Recommendations Ensure that all officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166State Agencies Bulletin No. 1565
… of the City University of New York) of increases in maintenance rates for employee housing and meals. Affected … housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) Effective Date(s) Paychecks dated May 3, 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1565-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1481
… of the City University of New York) of increases in maintenance rates for employee housing and meals. Affected … housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) Effective Date(s) Paychecks dated April 28, 2016 …
https://www.osc.ny.gov/state-agencies/state-agencies/1481-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1402
… Division of the Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective April 13, 2015), maintenance rates have been increased. Note : Item B-300 and B-300A present information for specific … have maintenance deductions in each agency. This report is now available for all agencies except SUNY. SUNY’s NBEN725 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1402-change-maintenance-rates-employee-housing-and-mealsDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … state’s school districts (excluding New York City and the Big Four city school districts) will have about $308 million …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroRoosevelt Fire District – Length of Service Award Program (2025M-40)
… declined. As a result, the District’s annual contributions to the LOSAP had to steadily increase to ensure that there were enough assets to cover all benefits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Village of Washingtonville – Budget Review (B24-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Review of Trivision Tek Group, Inc.
… result of our examination, we rejected the final $211,109 payment request from Trivision to ESD. In addition, ESD … performed prior to certifying the appropriateness of payment requests to the Comptroller. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… development projects. WCIDA is governed by a seven-member Board of Directors (Board) appointed by the Wyoming County Board of Supervisors. The … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148CUNY Bulletin No. CU-644
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings … rates effective 09/09/2017 and 09/09/2018. The revised rate chart and additional information are contained in the … increases, 09/09/2017, are eligible for the retroactive rate increases. Agency Actions Reporting the Rate Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-644-cuny-retroactive-salary-rate-increases-supervisor-mechanicsCUNY Bulletin No. CU-641
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings … rates effective 01/01/2018, and 07/01/2018. The revised rate chart and additional information are contained in the … increases, 01/01/2018, are eligible for the retroactive rate increases. Agency Actions Reporting the Rate Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-641-cuny-retroactive-salary-rate-increases-plumbers-supervisorOpinion 93-6
… that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General … Law to receive fire protection services on behalf of a fire protection district. Town Law, §184 provides the … Municipal Law under which the village would provide fire protection services to a fire protection district in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 95-2
… the housing authority to the municipality ( cf . Burnside Coal v City of New York , 135 AD2d 413, 521, NYS2d 703, lv …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 91-32
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … vehicle for granting damages to an injured party where an entry [sic] cloaked with the powers of eminent …
https://www.osc.ny.gov/legal-opinions/opinion-91-32CUNY Bulletin No. CU-349
… adjustment for all earnings. The agency must provide an explanation of the adjustment in the General Comments page … with an active 403, 413, 414, 417 or 419 deduction who did not have a contribution taken for calendar year 2008. … If the agency has made an effort to deliver the check to the employee but the check has been returned and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-349-retroactive-rate-increases-cement-masons