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State Agencies Bulletin No. 937
… agencies of the new earnings code CFR (CLEFR) to be used for the taxable fringe benefit CLEFR and how it will be … to the employee’s reported taxable wages and withholdings for 2009. Legal Reference Pursuant to Internal Revenue Code … Section 61, certain fringe benefits are considered income for tax purposes. Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009Opinion 89-22
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Traffic Signals … also has a responsibility to continually review the plan in light of its actual operation. A town has no similar duty … "non-delegable" duty to maintain its roads and highways in a reasonably safe condition (see Kiernan v Thompson , 73 …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 89-39
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance … coverage would have a prohibited conflict of interest in those contracts unless the exception contained in either General Municipal Law, §802[1][b] or [1][h] is …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Application Review and Site Permitting for Major Renewable Energy Projects
… economic, and environmental factors. In the decision to permit such facilities, ORES must review all proposed major … ORES for review. ORES has 60 days to determine whether a permit application is complete or missing required documentation and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Mike Poulin announced the arrest of Chad Daley, 52, for allegedly stealing over $8,000 from a nonprofit that maintains snowmobile trails in the Adirondacks. Daley, the president of the Snowdrifters … to fraudulently secure $40,000 in state grant money for the organization. “Chad Daley allegedly violated the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitNYS 529 Program, Qualified Withdrawals
… – Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be … Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… can be easily identified by examining the face of the check. The heading reads: Comptroller State of New York - … the upper right hand corner and have two signatures on the check – one from the State Comptroller and one from the … Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check of this Chapter. Occasionally, the Post Office may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesFederal Employees in New York State – Federal Funding and New York
… working in New York, and is likely to decrease in 2025 as a result of federal actions to downsize the federal workforce. Figure 1 – Numbers of Federal Government Civilian Employees: New York, … 2000 - 2024 Note: Numbers of annual average employees at all federal agencies based on location not including …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateMedicaid – Federal Funding and New York
… Medicaid is a health insurance program jointly funded by the federal … people from Medicaid for the duration of the public health emergency. Source: NYS Department of Health Medicaid Enrollment by County … Medicaid is a health insurance program jointly funded by the federal …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidEssential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP provides health insurance to individuals … New York is one of three states to have a basic health plan as authorized by the Affordable Care Act in New …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planSocial Security – Federal Funding and New York
… As of December 2023, 3.8 million individuals in New York received Social Security benefits totaling more than $6.8 billion for the month and approximately $79.3 billion for the calendar year. New York's share of the $1.38 trillion in benefits paid by the United States in 2023 was 5.7 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-securityBorder City Hose Company – Financial Oversight (2025M-39)
… even the limited oversight responsibilities outlined in the Company’s bylaws. Instead, certain officers hindered … of grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief pleaded guilty to … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to this …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Fiscal Stress Monitoring System – 2022-23 Not Filed and Inconclusive Schools
This list includes schools with a 2023 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-not-filed.pdfContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfEconomic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdfDiNapoli: Wall St. Profits on Pace to Beat 2017
… half of 2018, 11 percent higher than last year, according to a report released today by New York State Comptroller … Brothers' collapse it is clear that Wall St. does not need to return to the days of excessive risk-taking to enjoy rising … half of 2018 11 percent higher than last year according to a report released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017State Comptroller DiNapoli Statement on City's Preliminary Budget Proposal
… Mayor Bill de Blasio's proposed budget clearly lays out his bold vision, but there is unfinished business from … Mayor Bill de Blasios proposed budget clearly lays out his bold vision but there is unfinished business from the …
https://www.osc.ny.gov/press/releases/2014/02/state-comptroller-dinapoli-statement-citys-preliminary-budget-proposal