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State Comptroller DiNapoli Releases Audits
… 2020, there were 448 OMH-licensed, -designated, and/or -funded mental health care providers operating 1,677 programs … responsible parties comply with relevant codes, laws, and rules pertaining to the timely permitting, installation, … to ensure construction management term contractors are meeting contract terms and requirements. Auditors …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsResponse Planning for Unexpected Events
… Metro-North reassesses and revises its plans or procedures in response to actual unexpected events. This audit covered … its three main lines out of Grand Central Terminal in New York City and its departments include Operations and … a sub-department of Operations, is responsible for safe train operations and movement, train dispatching, engineer …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… rates and recover millions, but more needs to be done. My office is working with SED to account for every dollar and make certain that children are getting the services they were promised.” Since taking office …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsDiNapoli: Small Business Owners Are Backbone of New York's Economy
… its share of small businesses, but trailed the rest of the country in some key metrics, including small business … at which small business firms grew across the rest of the country (1.05%). Business applications across the state have … in New York than those operating in the rest of the country. In addition to the regulations imposed by the state, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyOpinion 91-18
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … designate a bookkeeper, a confidential secretary, or both. In towns of the second class, the town board must first … prohibits officers and employees from having an "interest" in a contract with the municipality if the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 98 - 22
… increasing that amount and you ask whether this must be done by local law or instead may be done by resolution. The Village Law contains no specific … in an amount not exceeding $5000 in a fiscal year must be done by local law or instead may be done by resolution …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that … a housing authority is exempt from paying that portion of its cable television bill which is designated as a …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 2001-3
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that … its sewer rents at an amount that would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general village purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 88-30
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Assessments (properties … property owners to connect to a district water system in the proper exercise of its police powers. (2) The costs of … raised by user charges, a charge upon all the properties in the district. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 2005-7
… §1693, et seq ., Electronic Funds Transfer Act.; Uniform Commercial Code, article 4-A, “Uniform Commercial Code-Funds Transfers”). 3 The functions, powers …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Agencies Bulletin No. 2205
… for payroll corrections issued on or after January 1, 2024. OSC Actions: OSC has created new Single Payment Vendor … process or for minor changes in the individual’s biweekly earnings. Employees who are on an agency’s payroll, but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… Tax collections for State Fiscal Year (SFY) 2022-23 totaled … decline was primarily due to a decline in Personal Income Tax (PIT) receipts resulting from a variety of factors … claiming of credits related to the Pass-Through Entity Tax (PTET), the acceleration of the final phase-in of the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearSUNY Bulletin No. SU-253
… of America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New … or the Time Entry Interface (NPAY502) using Earnings Code LOS (or the appropriate non-resident alien earnings code – … employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-253-suny-downstate-location-stipend-gsnu-employees-representedOversight of Afterschool and Summer Youth Employment Contracts
… the effects of poverty and to provide opportunities for New York City youth and families. To achieve these goals, … between the ages of 14 and 24 with paid summer employment for up to six weeks in July and August. Its Comprehensive … Department contracts, Ridgewood, a Queens County-based not-for-profit organization, provides SYEP and COMPASS services. …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… and managing agent must agree to manage the development in accordance with local codes and State rules and … and evaluating the development’s management, as outlined in Title 9 of the Regulations. Management representatives are … and to provide the results—including recommendations—in a written report, the DHCR Management Field and Office …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOversight of School Fire Safety Compliance
… charter school. State Education Law mandates that if an inspection identifies violations that are severe enough, the … the CO until the violations have been corrected and a re-inspection has been done. As of November 2015, there were … compliance with all fire safety regulations and accurately report all violations. Our visits to 25 schools found many …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceState Agencies Bulletin No. 1908
… to one year of pay stubs) View Direct Deposit Account(s) Go Paperless Printed Pay Stubs (only available to users fully … will add the following message to all paper pay stubs: Go paperless with NYS Payroll Online: psonline.osc.ny.gov. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesSelected Aspects of Subway Station Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Selected Aspects of Subway … is responsible for providing public transportation in New York City, carrying an average of 5.4 million … daily inspections for the top 25 slips, trips, and falls in subway stations. During the inspections, supervisors are …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private … possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different … The local government, when considering which system of collection to use, should also consult with its legal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to middle-income … Mitchell-Lama developments (developments), with over 105,000 apartments, were built under the Program. … located outside New York City: Barker Terrace, Executive House, Seneca Towers, Sunnyside Manor, and Tompkins Terrace. …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new