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Opinion 94-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … or loan of moneys or property of a village to or in aid of any private corporation, association, individual or …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 91-2
… , Court of Appeals, decided 12/20/90; cf . NY Const, art V, §1, relative to Comptroller's audit responsibilities …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 94-16
… of the IDA. In addition, disclosure of interest pursuant to General Municipal Law, §803 is not required. The … board member and treasurer. You may wish, however, to contact the Attorney General's Office for an opinion on … Law (§800 et seq.) contains provisions of law which relate to conflicts of interest of officers and employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 88-13
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section … contract. Finally, subdivision 2(a) provides an exception for interests arising as a result of stock ownership or … conflict of interest in contracts of the agency. For example, he would be deemed to have an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 98-3
… , 43 NY2d 612, 423 NYS2d 200; Hansell v City of Long Beach , 61 AD2d 84, 401 NYS2d 271). Thus, the appointment of …
https://www.osc.ny.gov/legal-opinions/opinion-98-3State Agencies Bulletin No. 1301
… Purpose To inform agencies of OSC’s automatic processing of the April … provide for payment of performance advances on April 1 to eligible M/C employees based on the 2011 Salary Schedule. … Code of ANN on the payment effective date; and Did not have a withholding recommendation approved by the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 2221
… rating date. Promotion Recalculation Employees who would have been eligible to receive the April 2024 Security … Performance Advance but were promoted to a higher grade in any bargaining unit prior to April 2024 may be eligible for a … addition, employees new to a Security bargaining unit who have not completed one hundred (100) work days in their grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2221-april-2024-security-performance-advancesUnified Court System Bulletin No. UCS-180
… Affected Employees Eligible Judges and Justices in Bargaining Unit 86 Background Chapter 567 of the Laws of … to adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the … or Leave with Pay (P) on or after 3/29/2012 are eligible for this salary increase. OSC Actions OSC will process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… In addition, TBTA had more than $72 million in unpaid fees for the Henry Hudson Bridge from 2013 through 2015. TBTA … program, submitting only a limited number of registrations for suspension each week after the initial introductory … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followParticipation in the Program – Contribution Stabilization Program
… A new law enacted in April 2023 allows employers who have participated in the CSP to withdraw from the program … unless you elect to participate in the CSP. If you have a reserve fund balance after withdrawing from the CSP, … toward your invoice up to the maximum amount you would have been able to amortize in a given fiscal year if you were …
https://www.osc.ny.gov/retirement/employers/csp/participation-programState Comptroller DiNapoli Releases Municipal Audits
… not provide adequate oversight of the disbursement process and exceeded its authority under New York State Town Law by authorizing insurance claims and annual contracts to be paid before audit and approval. The board also exceeded its authority by …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… capacities. Key Findings We found that the Department does not review distributors’ existing collateral security …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxState Comptroller DiNapoli Releases Municipal Audits
… the statutorily-required annual directors’ report or any interim financial information to the membership. Of 220 … $545,658, 155 (70 percent) totaling $190,160 did not have documented approval and 93 (42 percent) totaling $92,605 did not have adequate supporting documentation. Brighton Fire …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… state pension payments via direct deposit into a joint checking account which he shared with the defendants. … name on the paper checks and deposited them into a joint checking account shared by her, Stephen, and the deceased. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… The owner of a Schenectady County medical transportation company today was sentenced to serve three to nine years in state prison and pay restitution of $766,600 for stealing … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000Opinion 97-2
… pool of risks covered under the plan, without regard to age, sex, health status or occupation and such that refunds, rebates, credits or dividends based on age, sex, health status or occupation are not permitted" …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 91-61
… pursuant to article thirteen-A of the executive law for the county in which the town or village is located " … approved pursuant to article 13-A of the Executive Law for the particular county. Although subdivision two provides, … 1% fee ultimately be disbursed to the county treasurer for use only to fund an approved alternatives to …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/kings-park-2020-22.pdfIslip Fire District – Disbursements (2020M-9)
Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-9.pdfTown of Carmel - Procurement (2019M-179)
Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/carmel-2019-179.pdf