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DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… education, charter schools, and transportation, the Family Homeless and Eviction Prevention Supplement Program, and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… we identified.” In 2024, Thruway reported $1 billion in toll and related revenues, up from $804 million in 2021. E-Z … E-Z Pass tags that do not get charged, as well as the toll discounts it gives to certain drivers. In looking at a … by eligible individuals Thruway created the Office of the Toll Payer Advocate (TPA) in December 2019 to help customers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsState Agencies Bulletin No. 1014
… of a 30% tax rate for nonresident aliens that are income code 15. Affected Employees Nonresident alien scholarship recipients (income code 15) that have not provided an Individual Taxpayer … for Form 1042-S, nonresident alien scholarship recipients (income code 15*) are generally eligible for a federal tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsOpinion 2003-3
… subdivisions" to establish, and thereby become the "sponsor" of, service award programs for volunteer … and other emergency services to the local government sponsor of the program (see 2002 Opns St Comp No. 2002-2, p … (cf. General Municipal Law §217[b], providing that each sponsor may establish a percentage table that provides for a …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2003-5
… the issues discussed in the opinion. PAID FIREFIGHTERS -- Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty presumption for paid … and Social Security Law §363-d does not apply to death benefits provided pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 2007-6
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent … unit and is the highest ranking subordinate to the police chief in a village police department receives a one-time …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Comptroller DiNapoli Releases Municipal Audits
… pay. These employees had combined overpayments totaling $4,759 and combined underpayments totaling $852. In addition, … certificates and the proper amounts were not deducted for health insurance premiums from any of the employees’ gross … the court clerk properly accounted for all issued parking tickets. Town of Sand Lake – Justice Court (Rensselaer …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … planning board approval of an amendment to a town master plan which failed to include a proposed "floating" … opinion rather than any financial interest in the master plan. In so doing, the court rejected as "speculative" the …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 92-56
… such terms and conditions ... as it shall determine", may pay the town manager a flat monthly fee as an allowance for … pursuant to chapter 791 of the laws of 1972, may pay its town manager a flat monthly fee as an allowance for … for travel, may determine by resolution to allow and pay such officer or employee a reasonable mileage allowance …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time … -- Ethics (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), … she will not agree to perform compensated services for an applicant to the agency until after the agency approves the …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 99-8
… of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to … St Comp No 98-14, p 35 and citations therein). Here we find no general laws or provisions of the Constitution that … intended to preclude the adoption of local laws in this area. In particular, we note that the provisions of FOIL …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 2000-7
… secretary/treasurer and stockholder of company performing snow removal and lawn maintenance) -- Exceptions (abstension … would have a prohibited interest in a contract for snow plowing and lawn maintenance between the fire district … a prohibited interest in a contract with a corporation for snow plowing and lawn maintenance service under the following …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Independent Oversight: OSC's Contract Review Safeguards Public Funds
… of State spending being authorized without the standard protections provided by OSC’s independent oversight. Major … the MOU was a step toward ensuring important taxpayer protections, contract oversight provisions such as these … have performance issues in other states, that appropriate insurance coverage is carried and current, and that …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsXII.4.B.1 Supporting Information – XII. Expenditures
… and Land Claims of this Chapter and Chapter XIV, Section 9 – Statewide Financial System Imaging and Attachment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationUse, Collection, and Reporting of Infection Control Data
… data to make informed decisions and promote strong infection prevention and control policies, and whether the … public health interventions focusing on surveillance, infection control, and mitigation efforts are … ( Morbidity and Mortality Weekly Report 60:339-242) Infection control is an essential component of any health …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataMonitoring of Air Quality (Facility Permits and Registrations)
… with U.S. Census Bureau data), resulting in a 10-year data gap. See our interactive maps demonstrating the effects of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsState Agencies Bulletin No. 1039
… paycheck of the year. Exception Criteria Members who meet one (1) or more of the following exception criteria will not … days served at each salary rate (Step #1) by 365 and round to seven (7) decimal places. Multiply the result (Step #2) by the applicable statutory salary rate and round to two (2) decimal places. For Assembly Special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1116
… paycheck of the year. Exception Criteria Members who meet one (1) or more of the following exception criteria will not … days served at each salary rate (Step #1) by 365 and round to seven (7) decimal places. Multiply the result (Step #2) by the applicable statutory salary rate and round to two (2) decimal places. For Assembly Special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1116-2011-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 945
… paycheck of the year. Exception Criteria Members who meet one (1) or more of the following exception criteria will not … days served at each salary rate (Step #1) by 365 and round to seven (7) decimal places. Multiply the result (Step #2) by the applicable statutory salary rate and round to two (2) decimal places. For Assembly Special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1212
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Members of the NYS Legislature who are paid using the LEG Pay Basis Code on the following payrolls: 04210 NYS Senate … 04320 NYS Assembly Special Allowance Effective Date(s) Pay Period 19C, paychecks dated 12/19/12 Background Pursuant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1212-2012-year-end-adjustment-members-nys-legislature