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Opinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether an unpaid member of the board of health of a noncharter county would have a conflict of interest if the board member is retained as a paid consultant to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-16State Agencies Bulletin No. 2343
… Purpose: The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services … The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionUnified Court System Bulletin No. UCS-356
… Be in Negotiating Unit S9, G9 (Blazer Allowance Payment only); or SY, SR, 86 (Uniform Allowance Payment only); or DR, F8, 87 (Uniform or Blazer Allowance Payment); …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-356-june-2025-uniform-and-equipment-uniform-allowance-andImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Program: Improper … Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the … between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping coverage. The …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planState Agencies Bulletin No. 2338
… year 2025-2026 and includes the April 1, 2025 Salary Schedule . Effective Dates: Pay Cycle/Pay Period Type 2025 … effective date based on the appropriate 04/01/2024 Salary Schedule If an employee appears on this report but is due a … grade on the effective date based on the 04/01/2024 Salary Schedule, OSC will automatically increase the salary to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2338-april-2025-agency-police-services-unit-apsu-3-salary-increaseAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Vehicle and Traffic Law, the Department of Motor Vehicles (DMV) is responsible for tracking the expenses of … We performed certain procedures, which were agreed to by DMV, to ascertain the expenses it incurred in administering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleOpinion 89-19
… granted by this section with respect to counties applies only to those fees paid by a county to the clerk of that … by town public welfare officials. It appears this is the only provision in the Social Services Law denominating a …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 92-8
… Thus, reading sections 10.00(a) and 11.00(a) together, when a municipality is authorized to contract indebtedness to … to Municipal Finance , pp 22-23). As discussed above, when the Commissioner of Transportation undertakes a …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 94-31
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations … et seq.; GENERAL MUNICIPAL LAW, §92: It is permissible to provide in a collective bargaining agreement between a …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Uncollected Penalties (Follow-Up)
… included in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report … Department effectively pursues and collects outstanding penalties. During the initial audit, we found that … audit found that the system used to track outstanding penalties was incomplete and often inaccurate, and that there …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… “dominant source of political money.” PAC activity, though only one type of political money, provides a valuable …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalCity of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … Property tax levy growth for school districts and 10 of the states cities will be capped at 2 the same as last …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21State Agencies Bulletin No. 2219
… and Emergency Services instructions for processing the 20232024 PEF Office of Fire Prevention and Control OFPC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2219-2023-2024-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2212
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. … The purpose of this bulletin is to provide agencies with instructions on Payroll Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsTown of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … Determine whether the Town of Sheridan Town was reimbursed equitably for shared service …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Unified Court System Bulletin No. UCS-334
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2023 Uniform Allowance and Uniform Blazer … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the December 2023 Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-334-december-2023-uniform-and-equipment-uniform-allowance-andDiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fifth year in a row, according to data released today … Property tax levy growth for New Yorks school districts and 10 cities will remain capped at 2 for …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percent