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Opinion 92-27
… could provide for the payroll deduction in this instance only by local law. The local law should provide that any payroll deduction will be made only pursuant to a revocable written request by the officer …
https://www.osc.ny.gov/legal-opinions/opinion-92-27XII.2 Expenditure Policies – XII. Expenditures
… Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments … made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper … Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDetermination of Residency for Tuition Purposes
… states that a person does not acquire a State domicile only by being physically present in the State for the sole …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesDiNapoli Announces State Contract and Payment Actions for August 2015
… his office approved 1,821 contracts valued at $1.9 billion and approved 1.7 million payments worth $8.5 billion in August. His office also rejected 191 contracts and related transactions valued at $713 million and nearly 1,600 payments valued at $61.6 million due to …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… of claims were paid even though they did not have a proper NPI to ensure the ordering, prescribing, referring, or … clinic and professional claims without an appropriate NPI. For example, some claims contained NPIs of providers who … in Medicaid, while other claims did not contain an NPI at all. Auditors also found $57.3 million in payments for …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionOpinion 2006-3
… [Inf Opns] 11, supra ). 3 The inquiry refers to the town “highway fund” as a potential repository of the franchise fees. Highway Law §141 provides that the town highway superintendent’s annual budget estimate of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Federal Impact on Higher Education – Federal Funding and New York
… Recent and anticipated federal actions will have a significant … has long benefited from an outstanding network of colleges and universities that serve as anchors for our communities by … of thousands of people, conducting world-class research and development, attracting new residents, training the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationState Comptroller DiNapoli Releases School Audits
… Central School District , Pavilion Central School District and the Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, it’s critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0Albany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185State Agencies Bulletin No. 1462
… exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … “0” if no taxes were withheld. Box 8 Tax withheld by other agents Not applicable Box 9 Tax assumed by withholding agent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … “0” if no taxes were withheld. Box 8 Tax withhold by other agents Not applicable Box 9 Tax assumed by withholding agent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… The State of New York Mortgage Agency (SONYMA) has boosted lending and programs for minority households and economically … was below the statewide average of minority mortgage lending; however, that rose by 15.4 percentage points in … report found that, while SONYMA has expanded its lending and launched new programs to boost lending to …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowOpinion 2007-8
… not been made, the audit must include an examination of all revenues, expenditures and resources from any source. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 91-16
… sizes of type faces (see, Garmin , supra , 284 A2d at 358; Rust v Missouri Dental Board , 155 SW2d 80, 85). A notice of …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Overtime Limits for Tier 5
… Overview For members of Tier 5, the New York State Retirement and Social Security Law limits the amount of overtime pay included in the calculation of your final average earnings (FAE) , which is used to … For Tier 5 members the amount of overtime included in the calculation of your final average …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Opinion 97-22
… a dormitory. For purposes of this opinion, we will discuss only powers and duties of the college board of trustees and …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Agencies Bulletin No. 880
… rate based on Section 130.4 and/or Section 131.1a of the Civil Service Law Background Civil Service Law provides that the Director of … certain circumstances. Pursuant to Section 130.4 of the Civil Service Law, if it is determined that it is impractical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfNew York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… the First Degree, Grand Larceny in the Second Degree, and Money Laundering in the Second Degree. “Mahtani and Melwani allegedly tried to scam a program out of money meant to help New Yorkers in need of housing assistance …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateDiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… without prior authorization, and approved providers can only bill for mileage once for a group. As part of the joint …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaid