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XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… that businesses have appropriate workers’ compensation and disability benefits insurance coverage prior to issuing any … workers’ compensation insurance coverage: Form C-105.2 – Certificate of Workers’ Compensation Insurance issued by … by Article 8 of the Labor Law, prevailing wage debarments apply to public work contracts governed by Articles 8 and 9 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentOpinion 89-22
… traffic control devices itself. You ask whether a town is responsible for the design, installation, maintenance and … road and (2) two county roads. You also ask whether a town is responsible for claims arising from "incidents" occurring … except an intersection where an entering highway is a State highway maintained by the State, designated by the …
https://www.osc.ny.gov/legal-opinions/opinion-89-22DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … for its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, sports …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… until visitors return.” DiNapoli said the state and city’s near-term focus remains getting more people vaccinated and … climbed to slightly over 50 percent. Transportation Was at Near Standstill Private tourism-related transportation … to the prior year. New York City airports also came to a near standstill, with only gradual improvements. In August …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73DiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… Thomas P. DiNapoli’s office found that hundreds of county jail inmates received inappropriate payments totaling more … how four of the five counties monitored the eligibility of jail inmates for welfare payments, and by a combination of … the incarceration. In Onondaga County, an individual in jail from May 4, 2011 to May 21, 2012, received $1,542 in …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… status. As of December 2025, leisure and hospitality, wholesale trade, other services (e.g., personal care and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsOpinion 88-14
… county's trust and agency fund for six years, subject to claim, and then transferred to the general fund. The county … State Comptroller as abandoned property, after two years. You have asked whether Opn No 72-233, reported at 28 Opns St … elect to receive the unclaimed property before payment can be ordered. As an alternative to transferring unclaimed …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-22
… at the rate fixed by the Public Service Commission. If the municipality in its discretion decides to invest these … 117 was not applicable to village water utilities (see also 16 NYCRR Part 91.1, which relates to consumer deposits … gas or steam service). In support of our conclusion, we also stated that the phrase "or a municipality rendering …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Contract and Payment Actions in June
… of General Services $1.4 million with The Wesson Group, LLC to rehabilitate the Stewart Landing Dam in Fulton County. … various economic development programs. $2.5 million to the city of North Tonawanda for planning and construction costs … and commonly requested data, including Legislative travel and per diem expenses. …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneAccounts Payable Advisory No. 20
… Payable Vouchers and Land Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsOpinion 2006-1
… letter asking whether a town may pay an employee on the morning of the last day of the payroll period even though … Whether a town may pay an employee on the morning of the last day of the payroll period …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… again relied on WROTB management to monitor costs and present resolutions to amend the authorized costs when … also paid over $400,000 to two other law firms for general counsel duties and work on a lawsuit without receiving any … board approval. Key recommendations to management include: Present procurements exceeding $15,000 and payments in excess …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightState Contract and Payment Actions in October
… to relocate Buffalo Manufacturing Works to 683 Northland Ave. $3.7 million to Dick’s Merchandising & Supply Chain, …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberOpinion 2024-1
… purposes as follows: No county, city, town, village or school district shall give or loan any money or property to … association; nor shall any county, city, town, village or school district give or loan its credit to or in aid of any … §10.00 provides, in relevant part, that “a municipality, school district or district corporation shall have the power …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1City of Newburgh -- Budget Review (B18-6-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background … City of Newburgh Budget Review B18612 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Opinion 95-26
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax … Volunteer and Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-95-26DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of the Budget (DOB). When accounting for recent federal actions, the gaps as a share of spending reach levels not seen since the Global Financial … budget deficit with a cumulative threeyear budget gap of $343 billion as forecasted by the Division of the Budget …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Operational Advisory No. 29
… and reduce the time required for agencies, The Department of Taxation and Finance (DTF) Treasury and OSC to … SFS role to agency staff. Agencies will no longer need to email an AC3337 to OSC or a TD-346 to DTF Treasury for stop …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … fiscal year. When charges are not properly accounted for prior to FYE, SFS must move the charges from one … 6.Q - Paying and Reconciling State Credit Card Charge for more information). Timely reconciliation provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-charges