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Opinion 94-7
… that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services … from imposing fees upon users of emergency or general ambulance services provided by a village fire department and … ask whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Required Documentation
… If you file a claim: online , you may receive an email asking for … mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter asking … decree; and Court papers. Proof of Authorization (to Claim on Owner’s Behalf) To make a claim on behalf of another …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… Transportation Authority (MTA) continues to make progress on bringing back riders, but ridership remains well below pre-pandemic levels, putting a major strain on its budget. A report released today by New York State … giving them a positive experience and continuing to focus on improving public safety and service. Riders and taxpayers, …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backState Comptroller DiNapoli Releases Audits
… (2019-S-55) Overall, Metro-North has procedures to address how its employees respond to most issues that cause … Technical Education (CTE) (2019-N-4) DOE could not show how existing CTE programs aligned with the labor market and student demand. Information provided did not reflect how DOE is overseeing or assisting high schools to align CTE …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: Fewer School Districts Overriding Tax Cap
… past three fiscal years, dropping from 44 school districts in 2012-13 to only 19 in 2014-15, according to a report issued today by State … past three fiscal years dropping from 44 school districts in 201213 to only 19 in 201415 according to a report issued today by …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board has not adopted comprehensive written policies for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… took advantage of his position to serve himself, said New York State Comptroller Thomas P. DiNapoli . "My thanks to U.S. …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… residents of the portion of the town within the district and that a number of town residents within the district are … sewer district. Although the provisions of Articles 12 and 12-A of the Town Law and Article 5-A of the County Law do not specifically provide …
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
… A total of $19,524 in pension payments went to Walsh’s account. Walsh stole $12,973 by withdrawing over $4,000 from the account and transferring at least $8,000 to a second account in her mother’s name to which she also had access. …
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
… or modify a Program value, complete the COA Change Request Form which can be found on SFS Coach and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsCUNY Bulletin No. CU-703
… Purpose The purpose of this bulletin is to notify CUNY agencies of the new arrears deduction codes for NYCTRS and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkState Agencies Bulletin No. 2229
… Purpose: The purpose of this bulletin is to inform agencies of the Fiscal Year 2024-2025 Increase to Seasonal Location … The purpose of this bulletin is to inform agencies of the Fiscal Year 20242025 Increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 … are responsible for ensuring they do not make payments to ineligible health care providers who have been excluded or … from the Medicaid program. In addition, MCOs are required to have effective compliance programs, including full-time …
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)
… Order 95 (Open Data) (Report 2019-S-65 ). About the Program State government entities possess large amounts of …
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)
… recreation, labor, and transportation. Executive Order 95 (EO 95), issued March 11, 2013, established an online Open … those headed by individuals appointed by the Executive). EO 95 implementation was phased in beginning in March 2013, … entity was required, within 180 days of the issuance of EO 95, to provide the Office of Information and Technology …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSales Tax Vendor Registration Practices
… as sales tax vendors, including those with no physical presence in the State, have done so. The audit covered … solicits business in the State. Vendors without a physical presence in New York must register if they have both sold … as sales tax vendors, including those with no physical presence in the State, have done so. However, we found …
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)
… Objective To assess the extent of implementation of the three … (Report 2021-S-15 ). About the Program OMH’s mission is to promote the mental health of all New Yorkers, with a … local governments and non-profit agencies. OMH has sought to reduce the capacity at its inpatient facilities and …
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)
… of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest … oversight of the committed land. The objective of our initial report, issued April 20, 2022, was to determine … environmental benefits of the State’s forest resources. Our audit covered tax exemptions granted under the 480 and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followState Police Bulletin No. SP-204
… taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payUnified Court System Bulletin No. UCS-355
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … The retroactive Blazer Payment change in pensionability is supplemental taxable income, will be included in the … using the Flat Rate method. Yonkers Flat Rate withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-change