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Opinion 97-21
… from that required to be given by this chapter" (see Property Clerk, New York City Police Department v Seroda , …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 89-35
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … by local law subject to a mandatory referendum. Whether it is proper to designate the town comptroller as chief … 29 powers as treasurer to the comptroller by resolution, it is necessary to determine whether the town may accomplish …
https://www.osc.ny.gov/legal-opinions/opinion-89-35DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… New Yorkers, ranking second in the U.S. in the percentage of the population with broadband available in their … still a digital divide in rural parts of New York and for low-income New Yorkers who don’t have access or are unable to … without broadband available by county. Only a limited number of households had higher-speed subscriptions that were …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… was to review the financial condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … records were not properly maintained. County officials have not properly limited users’ access within the …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Disposal of Electronic Devices
… devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesIII.7 Data Quality – III. Statewide Financial System (SFS)
… As a result, the data from transactions needs to be of high quality. To maintain accurate data, it is the responsibility of the agencies to periodically clean up transactions. For transactions that have not been cleaned up, the Office of the State Comptroller (OSC) will occasionally request SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows substantially smaller out-year gaps than projected by the city in June 2014, mostly because of higher tax revenues and lower projected pension and debt … its health insurance cost-saving targets for fiscal years (FY) 2015 and 2016. While there is always the possibility of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… agents, persons or entities to manage the developments. It is the responsibility of the owner to provide safe and … (Bronx). The objective of our initial audit, issued in June 2023, was to determine whether tenants living in … the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. … To assess the extent of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followAvoca Central School District – Procurement (2025M-29)
… from 608 vendors, totaling $1.2 million, which were not subject to the competitive bidding requirements and … procurement policies and procedures. When officials do not solicit competition during the procurement of goods … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29New York’s Economy and Finances in the COVID-19 Era
… Above 1 Million After losing more than 1.9 million jobs in March and April, New York State saw steady gains, averaging over 174,000 jobs in each of the following five months. That progress nearly halted in October, when statewide employment rose by less than …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Opinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … independent contractor or employee. Therefore, we need not address whether the law partner is an employee of the school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4State Comptroller DiNapoli Releases Audits
… Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37) For individuals enrolled in Medicaid managed care, the department pays for services … health (TMH) uses two-way, real-time interactive audio and video equipment to provide and support mental health services …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… (DHS) – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS contracted with the Institute for Community Living to provide a range of services for the … reported costs, that did not comply with the requirements in the Fiscal Manual, Cost Manual, and contract, including: …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsParticipation in the Program – Contribution Stabilization Program
… Joining the Program Employers are eligible to participate in the CSP during a fiscal year in which their graded rate falls below their average rate. … will appear on their invoice. To elect to participate in the Contribution Stabilization Program (CSP), you must …
https://www.osc.ny.gov/retirement/employers/csp/participation-programEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70 ). About the Program The MTA … York State Legislature. TBTA, also known as MTA Bridges and Tunnels, is an MTA agency that operates seven toll …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large … among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent … is driven by the high share of multi-family housing in New York City, where about 40 percent of the population …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkState Agencies Bulletin No. 1275
… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service … 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their earnings before the … (PAF ARBTX). OSC will automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionCUNY Bulletin No. CU-531
… Purpose To inform agencies of the new flat rate deduction codes that will be used to recover Medicare and Social Security tax deficiencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-531-new-deduction-codes-580-city-university-new-york-medicareXII.5.H Appropriate Payment Amounts – XII. Expenditures
… AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a voucher … have been received. Process and Document Preparation: With the implementation of the Statewide Financial System, Business Units are no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amounts