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Financial Condition Report 2003
The Financial Condition Report provides citizens with an overview of the financial condition of New York State.
https://www.osc.ny.gov/files/reports/finance/pdf/fcr-2003.pdfDiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Annual local sales tax collections declined in 30 of the 57 counties … outside of New York City last year, according to a report issued today by State Comptroller Thomas P. DiNapoli. … saw an increase of $487 million. “The unpredictability in sales tax collections continues to have financial …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesOpinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 91-27
… towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded … County Law as follows: [t]his provision effectuates the design of the County Law which, unlike most general laws , is … officers" (44 NY2d at 289, 405 NYS2d at 629; also see NY Const Art 9, §1[b] which provides that all local …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 90-11
… off) -- Overtime (compensatory time off - effect of Fair Labor Standards Act) GENERAL MUNICIPAL LAW, §90; 29 USC §201 et seq. : With respect to the provision … bargaining, if overtime provisions of the federal Fair Labor Standards Act (FLSA) are applicable to particular …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 91-55
… Finance Law, §123.00. Apparently, municipalities which account for revenues on a cash basis have not been including … cost of operation. In contrast, those municipalities which account on an accrual basis have been including depreciation … fund the amounts entered in the depreciation reserve account of the electric utility service as the depreciation …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 91-7
… SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may … service) VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village) … not, however, enter into such a contract with an emergency rescue and first aid squad of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 91-38
… copy" of the plans and specifications furnished to any person or corporation. Subdivision 2 of section 102 contains … as follows: If a proposal is duly submitted by any person or corporation making the deposit required by … if the copy of the plans and specifications used by such person or corporation, other than the successful bidder, is …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Physical and Financial Conditions at Selected Mitchell-Lama Developments (2024-N-4) - Interactive Dashboard
… that The New York City Department of Housing Preservation and Development needs to improve its oversight of the physical and financial conditions at the sampled developments …
https://www.osc.ny.gov/state-agencies/audits/physical-and-financial-conditions-selected-mitchell-lama-developments-2024-n-4-interactive-dashboardXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… and Policies: Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all of the reasons the voucher was rejected. … Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherCUNY Bulletin No. CU-753
… represented by DC37, Local 2054 in Bargaining Units SF, TK, and TY. Affected Employees: Employees represented by DC37, Local 2054 in Bargaining Units SF, TK, and TY are affected. Background: Pursuant to the duly … represented by DC37 Local 2054 in Bargaining Units SF TK and TY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-753-district-council-37-dc37-local-2054-dues-increaseState Agencies Bulletin No. 2098
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Background Pursuant to the duly … represented by DC37 Local 384 in Bargaining Units CC CD and TH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2098-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-779
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-779-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-783
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees: Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Background: Pursuant to the duly … represented by DC37 Local 384 in Bargaining Units CC CD and TH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-783-district-council-37-dc37-local-384-dues-increaseState Agencies Bulletin No. 2305
… is to inform agencies of the processing requirements for employees who claim exempt from Federal, State, and/or … (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who claimed exempt from Federal withholding for tax year 2024 and intend to claim exemption in 2025 must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025CUNY Bulletin No. CU-815
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees: Employees represented by … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-815-district-council-37-dc37-local-384-dues-increaseUnified Court System Bulletin No. UCS-362
… District Court Employees Association dated February 17, 2026 membership dues for employees in Bargaining Unit G9 … Changes will be effective in paychecks dated April 8,2026. OSC Actions: At the request of the Ninth Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-362-ninth-judicial-district-court-employees-association-duesNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32 ). … To assess the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Report 2016-S-73 ). … occupational, and speech therapy services as well as prescription drugs. When these services are rendered to … care providers’ Medicaid claims for therapy services and prescription drugs that are covered by Medicare. The audit …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… therapies for people diagnosed with an opioid use disorder. The State maintains a database to monitor … opioids while also in a Treatment Program for opioid use disorder. The audit covered the period October 1, 2013 … opioids as part of a Treatment Program for opioid use disorder. These recipients may have received inappropriate, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-follow