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Opinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts … asked whether the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line …
https://www.osc.ny.gov/legal-opinions/opinion-88-10State Agencies Bulletin No. 1521
… Purpose To provide agency instructions for processing the 2016 M/C Uniform Cleaning and Maintenance … and Division of Military and Naval Affairs authorize a 2016 Uniform Cleaning and Maintenance Allowance to eligible … and Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1428
… Purpose To provide agency instructions for processing the 2015 M/C Uniform Cleaning and Maintenance … and Division of Military and Naval Affairs authorize a 2015 Uniform Cleaning and Maintenance Allowance to eligible … and Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1605
… Purpose To provide agency instructions for processing the 2017 M/C Uniform Cleaning and Maintenance … and Division of Military and Naval Affairs authorize a 2017 Uniform Cleaning and Maintenance Allowance to eligible … and Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 2006-3
… cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television … town board, after a public hearing, to grant franchises “for the use of the streets, highways, and public places or … thereof or the space above or under them or any of them, for any specific purpose authorized by law upon such terms …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… systems in place to provide reasonable assurance that it is managing Federal award programs in compliance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the fourth-largest construction sector in the nation, New York state is one of five states that have not recovered from … Island, the lower Hudson Valley and most of northern New Jersey, totaled 388,700 jobs in 2024, the highest of any …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 89-27
… 497 NYS2d 215, 468 NE2d 53) and benefits ( Poggi v City of New York , 109 AD2d 265, 491 NYS2d 331, affd 67 NY2d 794, 501 … will withstand judicial challenge (see Matter of Bartlett v Morgan , 42 AD2d 435; 348 NYS2d 418). July 21, 1989 John W. …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 95-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Motor Vehicles – Language Access Services (2022-S-38) A … authority to enforce its language access policies at office locations operated by County Clerks, despite these …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for March 2016
… to provide current information about the number and types of contracts and payments by the state. This builds on his … expenses for calendar years 2013 through the first quarter of 2016, are posted in the Comptroller's reading room . This … is updated quarterly. Major Contrac ts Approved Office of Children and Family Services $76.4 million with Morpho …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mOpinion 2000-22
… service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22XVI.4.A Cash and Investments – XVI. Financial Reporting
… 1 inputs are quoted prices (unadjusted) for identical assets or liabilities in active markets that a government can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsOpinion 99-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire department has no treasurer. Except as provided by special act, foreign fire insurance tax moneys may be … other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-99-7State Agencies Bulletin No. 1873
… one year of the eligibility date may receive the 2020 payment upon the return from leave. The payment amount is based on the employee’s percentage prior to the leave. Eligible Departments/Payment Amounts and Titles/Job Codes Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1955
… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Cleaning and Maintenance Allowance should be processed in Institution pay period 17L, paychecks dated 12/02/2021, or … paychecks dated 12/08/2021. Eligibility Criteria Employees in Bargaining Unit 06 or Bargaining Unit 46, on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedUnified Court System Bulletin No. UCS-246
… Employees Employees of the NYS Unified Court System (UCS) in Bargaining Unit 87 who meet the eligibility criteria … to all eligible members effective April 1, 2017, payable in June and December of each year. The Agreement also … 2017 Uniform Blazer Allowance Payment will be processed in a separate check dated 10/04/2017. There is no direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-246-uniform-maintenance-uniform-blazer-lump-sum-payment-and-juneDiNapoli Announces State Contract & Payment Actions for September 2014
… for post-Hurricane Irene property elevation to the village of Babylon. $378,000 for post-Hurricane Irene property elevation to the village of Mamaroneck. Department of Environmental … to Boilermatic Welding Industries Inc. for a chiller plant at SUNY Stony Brook. $2 million to Pitts Management …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014State Comptroller DiNapoli Releases Audits
… Medicaid fee-for-service claims for drugs that appear to be generic but were paid using brand name pricing methods. … claims were paid on behalf of ineligible members due to data transfer issues between the Civil Service and CVS … namely, Civil Service and CVS are working to develop a procedure for the recovery of these and future improper …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-audits