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Oversight of the Educational Opportunity Program
… were for unallowable goods or services, such as for bowling events and amusement park visits. Documentation for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programOpinion 89-49
… in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or successor … COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator c.t.a. or d.b.n., or a … estate assets when a proceeding is brought for the appointment of an administrator c.t.a., administrator d.b.n. …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 92-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONTRACTS -- Bidding Monetary Threshold (computation of for various items used at youth center) GENERAL MUNICIPAL … Whether purchases by a village of kitchen utensils furniture books and sports equipment to …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-44
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe … of a city, who is the permanent full-time head of the police department, is not required, pursuant to General … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44DiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… Mattel's portfolio includes Barbie, Hot Wheels, American Girl and Fisher-Price brand products. Three dozen companies …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureState Agencies Bulletin No. 2406
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be … Effective Date Check Date Institution 21 Current 01/08/2026 01/22/2026 Institution 21 Lag 01/08/2026 02/05/2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wageOther Bulletin No. 86
… Fund (SCF) of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … University Construction Fund has chosen to implement the 2026 minimum wage rates consistent with the Division of the … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityDiNapoli: LIRR On-Time Performance Falls Short
… In 2016, the Long Island Rail Road (LIRR), the largest commuter railroad in the nation, did not meet on-time performance goals and had … million riders and cost more than an estimated $60 million in lost productivity. "Commuters count on the Long Island … Long Island Rail Road LIRR the largest commuter railroad in the nation did not meet ontime performance goals and had …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortState Agencies Bulletin No. 2366
… beginning after December 31, 2017, and before January 1, 2026), the maximum fair market value of a vehicle … Value of Personal Use (AC 3173) to OSC before January 3rd, 2026. Form AC3173, approved by OSC, is the only … paycheck or direct deposit advice. Supporting Documents: Guidance on Determining the Value of the Personal Use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development … totaling $30,676. The audit included eight recommendations to help officials monitor and improve the IDA’s project … affairs. The Board contracted with a consultant to handle day-to-day operations, which included collecting …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… that were paid for members who may have resided outside of New York. Auditors found that the state Department of Health … not properly check to confirm that Medicaid members were New York residents and waited too long to recoup improper … payments, protect the program’s integrity, and ensure New York is only paying Medicaid costs for its residents.” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today … average of more than $200 million annually beginning in FY 2025. New York City has generated substantial savings from … net savings of $2.6 billion in FY 2024, $2.3 billion in FY 2025, and an average of nearly $2.2 billion in the out-years, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsSUNY Bulletin No. SU-354
… Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in … L. Zimpher, former Chancellor of the State University of New York (SUNY), authorizes the alignment of the minimum wage … Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-354-january-2024-increase-minimum-wage-employees-stateState Agencies Bulletin No. 2199
… whose job location is within the five boroughs of New York City or the counties of Nassau, Suffolk, and Westchester … Employees of the State University of New York (SUNY), City University of New York (CUNY), and of the State … Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… Development Agencies (IDAs) provided $660 million in net tax exemptions in 2013, up $105 million from 2012 but estimated job gains were … business within their communities. “Although the amount of tax breaks IDAs provided to private companies noticeably … Development Agencies IDAs provided $660 million in net tax exemptions in 2013 up $105 million from 2012 but …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsDiNapoli: New York City's Budget Outlook Improves
… revenue, budget gaps would be $11.3 billion in FY 2026, $13.4 billion in FY 2027 and $15.9 billion in FY 2028, … risk of $405 million annually in FY 2025 and FY 2026 for public assistance and about $678 million for rental …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public buildings … villages. “Local officials must do their part to keep fire safety a priority,” said DiNapoli. “By neglecting to properly … each year, while all other buildings requiring a fire safety and evacuation plan must have a fire safety inspection …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsState Agencies Bulletin No. 2159.1
… 2023. Affected Employees: Employees with employer-provided vehicles and/or chauffeurs are affected. Background: Personal … vehicle itself, such as the make, model, and Kelley Blue Book Value, should be provided by the Agency Vehicle … beginning after December 31, 2017, and before January 1, 2026), the maximum fair market value of a vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… 2023. Affected Employees: Employees with employer-provided vehicles and/or chauffeurs are affected. Background: Personal … vehicle itself, such as the make, model, and Kelley Blue Book Value, should be provided by the Agency Vehicle … beginning after December 31, 2017, and before January 1, 2026), the maximum fair market value of a vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedComptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… P. DiNapoli and Attorney General Eric T. Schneiderman today announced that Roger Burlew, the former Highway … from the Town, has been sentenced to serve six months in jail and five years of probation. As part of Burlew's … his private business in 2007," Comptroller DiNapoli said. "Today, he's headed to jail. His sentencing marks another …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0