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Opinion 88-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Rates … LAW -- Equal Protection (classification of users based on age and income) TOWN LAW, §198(3)(d); State Constitution, Article 1, §11: A town board, on behalf of a water district, may establish a schedule of …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 97-1
… in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation … plan and, if so, on what basis the housing authority would share in the costs of the plan. Pursuant to Workers' … one of the participants in a plan. Any . . . other public corporation may by resolution of its governing body elect to …
https://www.osc.ny.gov/legal-opinions/opinion-97-1CUNY Bulletin No. CU-736
… 432 SED Tax Deferred Annuity 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateState Agencies Bulletin No. 2018
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2022 … Scientific & Technical Services BU05 Background: Pursuant to a side letter contained in the 2019-2023 Agreements … of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesGreat Neck Park District – Capital Assets (2025M-27)
… District (District) officials properly record and account for capital assets? Audit Period January 1, 2023 – August 31, … policies and procedures. The recorded historical cost for the District’s capital assets totaled approximately $51.2 … District officials did not properly record and account for all the District’s capital assets. Without accurate and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Ashville Fire District – Procurement and Board Oversight (2025M-81)
… used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … $796,200. Although the Board advertised for bids for each truck, the bidding requirements were written in a manner that … orders totaling $63,500 to further customize a pumper truck. District officials did not include the modifications, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Contract and Payment Actions in April
… Comptroller approved 1,450 contracts for state agencies and public authorities valued at $23.3 billion and approved over 4.6 million payments totaling more than $14.4 billion. The office rejected 215 contracts and related transactions valued at $1.7 billion and more than …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilPermanent COLA
… a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost … Allowance amount, even if you selected a different option. For example, assume the inflation rate from March 2013 to … recall, when you retired, you were given various options for how your retirement benefit could be paid to you. All of …
https://www.osc.ny.gov/retirement/publications/permanent-colaDiNapoli: Four Arrested for Allegedly Defrauding Medicaid Out of Over $1.6 Million
… G. James, and Acting Medicaid Inspector General Frank T. Walsh, Jr. today announced the arrests of four defendants for … essential resources from the health care delivery system,” Walsh said. “My office will continue to work closely with our …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-four-arrested-allegedly-defrauding-medicaid-out-over-16-millionDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… in costs that should be recouped after examining eight preschool special education providers. Preschool special education services are predominantly … private providers across New York to approximately 79,000 preschool children with physical, developmental and emotional …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsState Contract and Payment Actions in September
… State Park in Cattaraugus County. $1.5 with Scott Lawn Yard Inc. for lighthouse shoreline protection at the … at the Albany International Airport. Other Contract and Payment Rejections and Other Cost Recoveries DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberOpinion 97-19
… board's proceedings. Disclosure is not required under section 803 in the case of an interest in a contract which is … and duties are not among those listed in section 801 1 . Accordingly, the treasurer's interest in the contract … enumerated in General Municipal Law, §801, a court might find that a local government treasurer has a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … is usually indigent. Section 8022 provides: Fee on civil appeal (a) A county clerk, upon filing a notice of appeal, is entitled to a fee of fifty dollars, payable in …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 2000-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- … for town water system) TOWN LAW §§197, 197-a: If a town, on behalf of a water district, contracts with a water … ask whether, pursuant to Town Law §§197 and 197-a, a town, on behalf of a water district, may enter into a contract with …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17New York’s Economy and Finances in the COVID-19 Era
… 28, 2020 Edition Selected Economic Trends Shrinking Labor Force Drives New York State’s Unemployment Rate Below … Shrinking Labor Force Drives New York States Unemployment Rate Below 10 …
https://www.osc.ny.gov/reports/covid-19-october-28-2020Upstate Transportation Authorities Suffer Revenue Plunge
… pre-pandemic levels, the authorities will need additional revenue from other sources to continue to provide services at current levels—or … For each authority, Figure 3 shows the percentage of revenue by source in the fiscal year that ended March 31, …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungePayroll Improvement Project Bulletin No. PIP-011
… Purpose The purpose of this bulletin is to inform users of changes to the Savings Plans navigation, page, and process in PayServ … The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2. A variety of changes are planned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92State Comptroller DiNapoli Releases Audits
… individuals and others through its secure message content screening process, did not adequately oversee the security … Department (SED) to provide Preschool Integrated Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… The board entered into written staff services agreements with Naturally Lewis Inc., a not-for-profit corporation, to … always record collections in a timely manner during 2023, with an average of 40 days between the collection date and … property tax collections or all clerk fees in accordance with the law. Town of Leicester – Financial Management …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… employees properly collected fees for all tags issued. Rental fees were not accurately entered in the financial system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79