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Opinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … of an enhanced 911 emergency telephone system in an area encompassing less than the entire county. You ask … application and shall be imposed throughout the entire municipality to the greatest extent possible in conformance …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-12
… mot for lv to app dsmd 38 NY2d 1004, 384 NYS2d 441). The word "employment", however, is susceptible to more than one … NYS2d 696; 30 C.J.S., p 682). As most frequently used, the word "employment" refers to the activities of one performing … relationship (see Barnhardt , supra ). Consequently, the word "employment" can be construed as not including …
https://www.osc.ny.gov/legal-opinions/opinion-92-12XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… -Physical Therapist Assistants Dietetics-Nutrition Podiatry Engineering Psychology Interior Design Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… Thruway Authority (Thruway) has proposed a multi-year schedule of systemwide toll increases to begin in 2024, but a … Directors began the process of implementing a multi-year schedule of systemwide toll increases. The proposal calls for … would take effect on Jan. 1, 2024, and again on Jan. 1, 2027, for the highway system and barriers, and annually over …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOpinion 2005-9
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School … those districts on the central high school district board. In a common district having a sole trustee, the sole trustee … the common district on the central district board, and in a common district having three trustees, the board of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-68
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards (authority of … or request submitted for a variance, amendment, change of zoning, approval of a plat, exemption from a plat or official … Zagoreos , supra , the court upheld the setting aside of a zoning variance granted to an electric utility where decisive …
https://www.osc.ny.gov/legal-opinions/opinion-88-68DiNapoli Report Examines Troubling Child Poverty Trends
… Policy changes and strategic investment in families can make a significant difference, which was proven with the … the shelter allowance to Fair Market Rent so families can afford quality housing. We applaud the state for … child tax credit and earned income tax credit that we know can reduce child poverty," said Richard R. Buery, Jr., CEO of …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsHow to Report Days Worked – Legacy Reporting
… credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Rev. 2/20 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedTravel Advisory No. 13
… Mileage Rates Guidance: The Internal Revenue Service and the U.S. General Services Administration issued new … The standard rate for personal vehicle mileage is $0.725 and motorcycle mileage is $0.705. References: Chapter XIII …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesPayroll Users Group Organizational Charter
… and state agency payroll users, whose purpose is to act as consultant and advisor to the New York State Office … Payroll Office. The Steering Committee shall select a Chair and a Vice Chair from among its membership. With the exception of OSC, where the Director of the Bureau of State Payroll Services …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterOpinion 91-33
… on the issues discussed in the opinion. BAIL MONEYS -- County Treasurer's Fee (applicability of fee to interest … on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by county treasurer of common bank account for separate bail …
https://www.osc.ny.gov/legal-opinions/opinion-91-33List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… (Public Officers Law, § 87 (3)(c)) Office of Communications Press Releases Freedom of Information Law requests Brochures Newsletters Division of Legal Services … Published and Unpublished Advisory Opinions of OSC Special District Applications and Related Materials …
https://www.osc.ny.gov/help/foil/recordsOpinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… with the annual inspection dinner. September 12, 1994 Raymond F. Concannon, Esq., Attorney at Law North Merrick …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… businesses by paying off the Unemployment Insurance Trust Fund loan, and reduced personal income tax rates for lower- … Transportation Authority’s $68.4 billion 2025-2029 capital plan, reflecting a major investment in transportation … will be clearer when the Financial Plan is released, and close monitoring will be needed to ensure that the state is …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Former Clerk Padded Her Pay With Town Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found … the clerk to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New … and partnership in combatting public corruption." "This arrest once again demonstrates the hard work of law …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate … for NYSHIP. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug coverage … $2.5 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOversight of Juvenile Justice Facilities (Follow-Up)
… its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible for the operation and oversight … juvenile justice facilities that serve court-placed youth. The nine facilities include three secure facilities, … contraband, self-harm, employee misconduct, restraints of youth) occur, facilities log and report them as required. The …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPipeline Safety Oversight
… Program, Inspection Activity, Inspector Qualification, Leak Management, Enforcement, and Incident Investigation. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversight