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State Audits Issued in the Last 60 Days
… View state audits issued in the last 60 days …
https://www.osc.ny.gov/state-agencies/audits/new-releasesOpinion 95-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of … to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or burial ground, …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 91-23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be … itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 92-12
… their public employer, from working and earning additional money in the private sector. In view of the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Agencies Bulletin No. 1219
… Purpose To notify agencies of the process in PS Query for renaming … renamed after January 31, 2013 will be upgraded, but may not be tested. Queries that have not been renamed will not be upgraded and will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91Opinion 2000-16
… NYS2d 683, appeal transferred 93 NY2d 883, 689 NYS2d 426 [employee health and retirement benefits]; In re Tefft's Will …
https://www.osc.ny.gov/legal-opinions/opinion-2000-162024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… STEWARDSHIP TRANSPARENCY Download PDF Watch Video … A look back at some of the major …
https://www.osc.ny.gov/reports/2024-year-in-reviewOpinion 98-12
… held by a municipality may be deposited in a single bank account (1991 Opns St Comp No. 91-57, p 158; 1981 Opns St … unreported). Thus, in the absence of a separate bank account requirement in section 2580(1), we concluded in 1971 … school district moneys may be commingled in the same bank account (see also General Municipal Law, §11[6]). As to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 645; Lyle v H.R. Lyle Cider and Vinegar Company , 243 NY 257). This suggests that a sole proprietor or a partner is … see also Boro Park Sanitary Live Market v Heller , 280 NY 481, stating that "[w]here an owner of a business does the …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 95-11
… of any general, special or local law or administrative code to the contrary, and except in police departments which …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Agencies Bulletin No. 1090
… to the meaning and usage of some of the data elements in PayServ related to the implementation of the Statewide … SFS information and the impact on PayServ will be provided in future Bulletins. Effective Date(s) The first pay periods to be processed in SFS are for the checks dated April 2, 2012 for Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemOpinion 92-49
… subject to referendum. Thus, expenditures of current year tax moneys for purposes authorized in sections 81 and 220 are … to be financed by budgetary appropriations of current tax moneys, is subject to permissive referendum pursuant to … is to be financed by budgetary appropriations of current tax moneys. As noted above, if the expenditure for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… justice.” The pensioner, Ray’s sister-in-law, retired on disability retirement in October 1986 from the Supreme Court, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … A 69yearold Manhattan man Randy Ray was arrested …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-law2022 Women’s History Month Celebration
… Comptroller Thomas P. DiNapoli pays tribute to one of New York’s great leaders: the Honorable Andrea Stewart-Cousins, Majority Leader of the New York State Senate. As the first woman—and African American woman—to lead a New York State legislative conference, Majority Leader …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli: Despite Progress, Pay Gap for Women Persists
… 86 cents for every dollar earned by men in 2019, an annual wage gap of $8,821, according to a new analysis by New York … finds the gap in New York was smaller than the national wage gap of $10,150, with women earning 81 cents for every … men than in most other states. While the national gender pay gap has improved from 60 cents in the 1960s, it has …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsWall Street Bonuses Declined in 2011
… year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on Wall Street,” … faces continued challenges as it works through the fallout from the financial crisis and adjusts to regulatory reforms.” … due to the payment of bonuses that had been deferred from earlier years. The increased use of deferred …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Opinion 90-7
… employees of an industrial development agency established for the benefit of the city. You ask whether, pursuant to … of an industrial development agency (IDA) established for the benefit of the city. Section 18 generally authorizes … * * * * (b) where the governing body of a municipality, for whose benefit the public entity has been established, has …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts … You state that the firefighter is behind in several payments to creditors and is requesting funds to help him …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… the school year ending on June 30, 2020. “This is a time of unprecedented uncertainty as the COVID-19 pandemic … Almost half have a new or increased reliance on short-term cash flow debt, which can indicate structural budgetary … federal aid may also mitigate some risk of stress in the near term. DiNapoli’s report is based on districts that filed …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: 529 College Savings Program Lowers Fees
… has simplified the enrollment process, eliminated minimum contribution requirements and increased the maximum account …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-fees