Search
Opinion 89-50
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (drainage improvement on private property) CLAIMS … obligation or properly authorized contract under which the municipality receives fair and adequate consideration (see, … is generally limited to constructing and maintaining facilities which will benefit the town generally, and not …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 88-64
… COOPERATION -- Insurance (joint agreement between municipality and public housing authority to provide employee … NYS2d 814; Borek v Golder , 190 Misc 366, 74 NYS2d 675; also see, e.g., Public Housing Law, §413). Inasmuch as no … common in the public sector, such as health insurance. We also believe that a municipal housing authority may …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 2000-22
… For purposes of article 18, a "contract" includes any express or implied claim, account or demand against or … relating to governmental matters in the absence of express statutory authority (see, e.g., Town Law §20[2][a]; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Local Sales Tax Data, Reports and Resources
… 2026 Local Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year April 2026 Local government sales tax collections in New York State totaled $6.1 billion in the first quarter (January-March) of 2026, up 5.1 percent …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesDiNapoli: Fewer School Districts Overriding Tax Cap
… number of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school … Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), 4.7 percent (32) in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District … spent appropriately and effectively.” Town of Blooming Grove – Board Oversight Over Recreation Cash Receipts (Orange … his office completed audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before Chief U.S. District Judge Elizabeth … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town … a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town … a town sewer district that would connect with facilities in a nearby city. You ask whether it is permissible for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Steven G. James announced that Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to stealing $12,973 in state … this investigation,” James said. Walsh’s mother, also of Rochester, received a monthly payment as the beneficiary of … guilty to petit larceny before Judge Van H. White in Rochester City Court. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullV.3.E Programs – V. Chart of Accounts (COA) Governance
… The Program ChartField captures related activities that cross organizations and are intended to accomplish a similar … The Program ChartField captures related activities that cross organizations and are intended to accomplish a similar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Agencies Bulletin No. 2229
… Purpose: The purpose of this bulletin is to inform agencies of the Fiscal Year 2024-2025 Increase to Seasonal Location Pay … The purpose of this bulletin is to inform agencies of the Fiscal Year 20242025 Increase to Seasonal Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalUnified Court System Bulletin No. UCS-355
… State of New York, provides for a maintenance allowance to all eligible members in June and December. Chapter 531 of … a Blazer Payment using Earnings Code UBU(UCS Blazer Non Pen) effective 05/31/2023 through the current pay period. Two … follow the Agency Actions identified in Payroll Bulletin No. 1786, Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background Medicaid managed care organizations … covered the period January 1, 2011 through December 31, 2014. We determined that UHC and Amerigroup made improper and … Managed Care Organization Fraud and Abuse Detection ( 2014-S-51 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… dissemination of publishable State data maintained by covered State entities (generally, those headed by … implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … formatting issues. However, Parks did not identify the total population of publishable State data that it maintains. …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… dissemination of publishable State data maintained by covered State entities (generally, those headed by … implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … order were not fully addressed. OGS did not identify the total population of publishable State data that it maintains. …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSales Tax Vendor Registration Practices
… that was active at any time during the period from June 1, 2018 to August 5, 2020, as well as applications for sales … Department from June 1, 2018 to August 5, 2020 and their application status as of November 20, 2020. About the Program … for improvement. We identified vendors that were denied a COA yet continued to operate and likely made taxable …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… CBS supported via the reinvestment funds include supported housing, mobile integration teams, various crisis services, and clinic expansion. One key piece of data …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followOversight of New York State Forest Tax Programs (Follow-Up)
… To encourage the long-term management of privately owned woodlands to sustainably produce forest crops and increase …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Purpose To determine the extent of implementation of the seven … – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The Department of Health (Department) … Reports (MMCORs). The Department issues MMCOR instructions to guide MCOs on how to report administrative expenses. We …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followState Agencies Bulletin No. 1908
… employees of their government issued NY.gov account login credentials and of their access to NYSPO. After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employees