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Opinion 88-31
… bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m … of the General Municipal Law, where the defendant in a criminal action is convicted of a lesser included or different offense than … Whether a county treasurer is required to refund the fee prescribed in section 99m of …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… in implementing the state’s Emergency Rental Assistance Program (ERAP), according to a new report released today by … Thomas P. DiNapoli. The state’s initial rollout of the program resulted in only a small portion of the much-needed … were turned away and why, making it difficult to track program progress and manage outreach. As of Aug. 12, 2021, …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays have changed as riders have returned. The Metropolitan … (MTA) has an opportunity to further improve performance and reduce troubling delays by targeting the main issues …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… be obtained by subpoena. In accordance with New York State Civil Practice Law and Rules Section 2307, a Subpoena Duces … New York must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in which the action is placed on trial. NYSLRS will …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCost-of-Living Adjustment – Divorce and Your Benefits
… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an … with a share of the COLA, unless otherwise indicated. For example, NYSLRS will interpret DRO that define the …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentPress Conference on the Flushing Snapshot Report
… Comptroller DiNapoli will hold a socially distanced press conference to discuss his report on the economic health of … members of the press afterward. The live stream of the conference has ended, but the replay of the event is … Comptroller DiNapoli will hold a socially distanced press conference to discuss his report on the economic health of …
https://www.osc.ny.gov/events/flushing-snapshotUncollected Penalties (Follow-Up)
… (2013-S-27) Department of Agriculture and Markets, Dairy Inspections (2014-S-16) …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOutstanding Violations (Follow-Up)
… ). Background Our initial report, issued on December 1, 2011 found that New York City Department of Buildings … violations were resolved quickly. As a result, some Class 1 violations remained open for as long as six months before …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Purpose To determine the extent of implementation of the seven … initial audit report, Chemical Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). … which was issued on May 6, 2010, reviewed the payments to two contractors; Palladia Inc, and the Queens Child …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followContract with Daytop Village, Inc. (Follow-Up)
… Purpose To determine the extent of implementation of the three … OASAS paid Daytop $11.5 million more than it was entitled to. The objective of our follow-up was to assess the extent of implementation, as of October 2012, … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… in our initial audit report, Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicle s (Report … Environmental Conservation: Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (2008-S-65) … in our initial audit report Pollution Testing on Exhaust Emissions from Heavy Duty …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followSelected Aspects of the Dam Safety Program (Follow-Up)
… as of May 20, 2013 of the nine recommendations included in our initial audit report, Selected Aspects of the Dam … was not consistent with its actual practice at that time. In addition, Dam Safety officials neither ensured all staff … Key Finding Department officials made substantial progress in correcting the problems identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTravel Advisory No. 17
… reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal provided to … sites. In such circumstances, if the employee requests a per diem meal allowance on an expense report, the employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesCUNY Bulletin No. CU-856
… their Over 50 Catch-up contributions as after-tax. The IRS has set the prior year FICA wage limit to $150,000.00 for … NYCTRS TDA deductions using Plan Type 47 on the Savings Plans panel and selecting the Benefit Plan NT403A. Agencies … the Agency Submission Schedule when updating the Savings Plans panel in PayServ. Questions: Questions regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-856-new-after-tax-deduction-code-participants-new-york-cityAccounts Payable Advisory No. 49
… Date on the vendor record impacts the Scheduled Due field and, where applicable, the Discount Due field. The default … of XII.5.I.2. XII.5.F.4 Selecting the Appropriate Payment Terms Updated to reflect how payment terms are defaulted and can be changed in the SFS, as well as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed by an … check signing authority to the bookkeeper. Manually sign all Town checks. Periodically compare the approved …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Determine whether the Suffolk County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Holland Central School District – Claims Audit (2021M-210)
Determine whether the Holland Central School District District Board of Education Board ensured that claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Town of Morehouse – Records and Reports (2021M-182)
… totaling $6,520. The 2012 through 2020 annual update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations were not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolving