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Opinion 90-42
… HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- … TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county which maintains an alphabetic system of indexing lis pendens, the county clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list filed …
https://www.osc.ny.gov/legal-opinions/opinion-90-42New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… of the aisle. He will be missed. He was a powerful voice for western New York and championed important safety …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… "The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers. This bill is … It’s time for the President and the majorities in both houses of Congress to get serious about making health …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… a State-issued check resulting from an expense report, the Business Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII, Section 9.C - Reissuing or Cancelling a … the expense report and credit the appropriation if still in effect. Business Units do not need to process any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… a champion for justice, one of the brightest legal minds in American History and a passionate defender of the U.S. …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… the needs of the middle-class or the most vulnerable among us. The budget, while cutting taxes for the wealthiest … the needs of the middleclass or the most vulnerable among us …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalCUNY Bulletin No. CU-605
… of New York and various unions including the New York State Nurses Association, provides for a uniform allowance … University Payroll must submit the following information on the Time Entry Interface (NPAY502) using Earnings Code … taxable gross and is subject to all employment and income taxes. Federal, State and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-paymentEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… 2009 through 2012, the Office of the State Comptroller (OSC) completed 21 audits of Empire’s payments for special … hospital contracts. To correct the issues identified in OSC’s prior audits, Empire contracted with two companies to … hospital contract-based reimbursement limits. In contrast, OSC’s prior audit of 200 special item payments, for the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsOpinion 92-25
… be made based upon circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the extent inconsistent. … commissioner who is not a member of the fire department from riding on fire vehicles on emergency calls. Section … and 176-a do not prohibit the board of fire commissioners from adopting a regulation authorizing a fire commissioner, …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 90-24
… (see, e.g., Town Law, §64[6]; Village Law, §1-102[5]; County Law, §215[2]). In prior opinions, this Office has …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Constitutional Amendment on Debt
Concurrent resolution of the Senate and Assembly proposing amendments to article 7 of the constitution in relation to authorization of debt to respond to acts
https://www.osc.ny.gov/legislation/constitutional-amendment-debtDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… General, Mental Health, Substance Abuse, Employment and Senior. General shelters do not offer specialized staffing or … DiNapoli’s audit found. Placements were also an issue in senior shelters. A large percentage of homeless seniors, 43%, were placed in general, non-senior shelters. DHS officials attributed this, in part, to a …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 88-65
… to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is … term is defined, where taxes have been paid from an escrow account for property improved by a one-to-six family …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Unified Court System Bulletin No. UCS-350
… is to inform agencies of OSC’s automatic processing of the April 2025 Location Pay, Location Pay Mid-Hudson and Senior … Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme … be submitted to the Payroll Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Department of Civil Service. Our audit covered the period January 1, 2014 through June 30, 2017. Background The New … for the period January 1, 2014 through December 31, 2018. The prescription drug program costs about $2 billion … rebate revenue to Civil Service that it collected. As a result, Civil Service is due $2,052,653 in rebates. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceProtection of Child Performers (Follow-Up)
… is charged with protecting workers in New York State. Within the Department, the Child Performers Unit … York Codes, Rules and Regulations and Article 4-A of the State Labor Laws, which were established to protect child …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followOversight of Obesity and Diabetes Prevention Programs
… on impact or identify performance patterns and trends for many of the outputs it funds. The Department made … $5,811 to two contractors. One contractor received $5,751 for personal service costs that were not allowable and a … are outcome-based and correlate to Department expectations for the individual programs it is funding. Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… in its 2012 annual report submitted to the Office of the State Comptroller. Key Findings In 1996, the PCIDA Board … or accurately report this information to the Office of the State Comptroller. Key Recommendations Develop specific …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-management