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Opinion 92-26
… New York must be raised in the first instance as a county charge, and only those expenses that are specifically … by the governor, and the costs of village elections, are a charge upon the city, town, village or other political … of election to be raised in the first instance as a county charge and authorize the subsequent charge back of only those …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Agencies Bulletin No. 1241
… Criteria Employees who meet ALL of the following criteria are eligible to receive the April 2013 Retention Payment. … employees with a Payroll Status of Terminated who are on a preferred list are considered to meet the Ratification Date Criteria. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-paymentOversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/sga-2024-23f35.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2)
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and whether
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2.pdfSalary Rate Chart - CUNY Labor Law Section 220 - Supervisor of Mechanics
Attachment from Payroll Bulletin No. CU-431
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-431-attachment.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7)
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7.pdfOversight of the Pesticide Reporting Law (2017-S-57) 90-Day Response
To determine the accuracy and completeness of the Department of Environmental Conservation’s pesticide reporting database from self-reported information ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s57-response.pdfBradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleState Comptroller DiNapoli Releases Municipal & School Audits
… in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials did … not properly approve, monitor or control overtime costs of WTP employees, water customers may have been unnecessarily …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… of its highway bridges, but does not follow New York state requirements for classifying, reporting and repairing bridge … selected for review were appropriate. For a track coach, however, officials did not enforce Office of State … Institute (2013-T-3) Auditors determined that Pratt's certification procedures substantially complied with the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsEmployer Annual Invoice
… is provided at the beginning of November. If you have the Billing Security Role, we notify you when your invoice is available in Retirement Online . Payment of your annual invoice is due by February 1, …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceDiNapoli Announces State Contract & Payment Actions for December
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … a $21.5 million public private partnership contract with Social Finance Inc. to reduce correctional recidivism. … certain intercity passenger routes. Division of Homeland Security and Emergency Services—Home Repair Approved a $1.3 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberCitywide Payment Services and Standards – Controls Over Payments
… compliance. The mission of CPSS, a unit within DOF’s Division of Treasury and Payment Services, is to deliver a … month of May 2022. Until we brought the difference to DOF’s attention, DOF was not aware of it and then could not … potentially identify issues, which is one of the Dashboard’s stated uses. In May 2022, CPSS reports showed $20.6 million …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 2002-14
… concerning a village project to reconstruct a certain stream channel. After the project was completed, several … against the village (see, e.g., Konrad v Village of Valley Stream , 270 AD2d 459, 705 NYS2d 77, mot for lv to appeal … … Concerning a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… made in our initial audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedOpinion 2000-19
… Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) … through the installation of a handicapped accessible elevator. In order to ensure that foreign fire insurance tax … the association, however, if it is anticipated that the elevator will be used to significant degree by other than …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 95-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for … is comprised of several companies, the members of each company, may determine to use foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Unified Court System Bulletin No. UCS-267
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… in September. This website will be updated if there are changes to the AIM program. The 2019-20 Enacted State Budget eliminated aid for 1,325 towns and villages determined … TMA The 2024-25 Enacted State Budget introduced Temporary Municipal Assistance (TMA), additional funding for all …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tma