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Opinion 89-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 10 of section 37. The bonds should be considered a court record and permanently retained by the county clerk. … county shall provide and keep a book called the 'lien bond docket,' which shall be suitably ruled in columns headed …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Oversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation (Department) is adequately … are adhering to requirements to assist in the protection of the environmental benefits of the State’s forest … those properties through July 2021. About the Program New York State’s land area of 30.2 million acres comprises almost …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsComptroller DiNapoli Statement on January State Cash Report
… budget. As one step, I urge the Governor and Legislature to make the prudent financial decision to substantially build up the state's reserves to help better prepare for an economic downturn." To read the …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportUnified Court System Bulletin No. UCS-262
… Purpose To explain OSC’s automatic processing of the SOS adjustments. … (Negotiating Unit SY) provides for retroactive increases to the Senior Officer Series Differential for all eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sosCUNY Bulletin No. CU-532
… The overpayment will be offset against the retroactive payment they are entitled to receive. The Time Entry Codes of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-532-cuny-retroactive-salary-rate-increases-carpenter-carpenterOverpayments of Claims for Selected Professional Services (Follow-Up)
… Purpose To determine the extent of implementation of the four … the new automated crossover system in December 2009 to reduce Medicaid overpayments, it was flawed. As a result, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… Active service for this benefit means: You are paid on the payroll; You are on a leave of absence with pay; You are on … or within 90 days from the date you: Are last paid on the payroll; or Are last on an authorized medical leave for up to … service" is defined as while you are: Being paid on the payroll; or On an authorized medical leave of absence for up …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … permitted to receive a windfall at the expense of another due to a county's erroneous calculations. We further …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 91-36
… facility constructed or improved with park trust funds should be in or sufficiently near the developments … is available to the municipality holding the trust funds for recreational development in the geographic area of … the investment of the municipality holding the trust funds in the event that its license to use the property is …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Unified Court System Bulletin No. UCS-225
… Purpose To inform agencies of OSC’s automatic processing of the April 2016 Salary Increase for Judges, Justices and New York City County Clerks of the UCS. Affected Employees Judges, Justices and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-225-april-2016-salary-increase-judges-justices-and-new-york-cityOther Bulletin No. 11
… Purpose To explain OSC’s automatic processing of the 2010 salary … employees. Annual employees receive a 4% increase rounded to the nearest dollar. Hourly employees receive a 4% increase … However, employees who were placed on Military Stipend due to new military orders on or after the effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and … and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga County) The board …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… of Guilderland , Plattsburgh Housing Authority , Town of Salem and the Westbury Water District . “In today’s fiscal climate, budget … collection duties were not properly segregated. Town of Salem – Financial Management (Washington County) The board …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsXII.8.G Payment Methods – XII. Expenditures
… payments are physical, printed checks that are mailed to the vendor through the United States Postal … the payment in accordance with the pay terms and Scheduled Due date or Net Due date on the voucher. Two-day ACH is the preferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for … (Report 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … with UnitedHealthcare Insurance Company of New York (United) to administer the Medical/Surgical Program of the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… same rising debts but will have less income, opening the door to potential service cuts and higher than planned fare … Dashboard Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programUnified Court System Bulletin No. UCS-248
… employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, and Retro (RXX)) are … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosOpinion 92-57
… (DOCS) had entered into a series of contracts for the supply of water, the last of which expired as of 1987. The … with the board of water commissioners of any village for a supply of water for the new state prison at Attica, New York, … least in the opinion of the State Attorney General, water supply to "the new State Prison at Attica" could only be …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 91-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between …
https://www.osc.ny.gov/legal-opinions/opinion-91-26