Search
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
… is in response to your request concerning the town board's responsibility under the provisions of section 291 of the … its usual and ordinary meaning. Webster's Ninth New Collegiate Dictionary (1989) defines "around," when … of " or "so as to encircle or enclose." Similarly, a New York court, in construing the language of a boundary …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 91-23
… a volunteer fire company within a village fire department and a volunteer fire company within a fire department of a … located in an adjoining town. Village Law, §10-1006 and Town Law, §176-b contain provisions relating to the qualifications and appointment of volunteer members of, respectively, …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 92-12
… allowance or pension and the amount of the firefighter's regular salary or wages until such time as the firefighter … mot for lv to app dsmd 38 NY2d 1004, 384 NYS2d 441). The word "employment", however, is susceptible to more than one … refers to the activities of one performing services for another in an employer-employee relationship (see Barnhardt , …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Agencies Bulletin No. 1219
… to accurately produce or verify [i.e. audit] significant portions of every payroll. Only 25% of renamed queries should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91Opinion 2000-16
… life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special acts) … is required to use foreign fire insurance tax monies for the care and relief of indigent and disabled firefighters … uses such monies to purchase a group life insurance policy for the members of the association, the members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-162024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-reviewOpinion 98-12
… -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school … held by a municipality may be deposited in a single bank account (1991 Opns St Comp No. 91-57, p 158; 1981 Opns St … 519 NYS2d 395; see also, e.g., Divisich v Marshall , 281 NY 170; Fuhrmann v Graves , 235 NY 77; Board of Education of …
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 … FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of wages) VOLUNTEER FIREFIGHTERS -- Reimbursement for …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … not be had to other means of interpretation" (McKinney's Statutes, §76; Matter of Cristo Brothers, Inc. , 97 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Agencies Bulletin No. 1090
… Department, but the values will represent the existing payroll Agency Codes for payroll processing. For many agencies there are several … Codes and loaded into the PayServ Account Code Table each week replacing the existing values in that table. All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemOpinion 92-49
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … be paid from moneys appropriated from taxes levied for the current fiscal year. This is in response to your letter in … or ornament" ( Perrin v New York Central Railroad Co. , 36 NY 120, 124); "a strip of land ... set apart either for …
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
… A 69-year-old Manhattan man, Randy Ray, was arrested today for allegedly stealing … 110 State St., Albany, NY 12236. … A 69yearold Manhattan man Randy Ray was arrested today for allegedly stealing more …
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
… In honor of Women’s History Month, State Comptroller Thomas … conference, Majority Leader Stewart-Cousins embodies this year’s Women’s History Month theme, “Women Providing … full-time working women in New York State. Median earnings for full-time working women in New York were 86 cents for …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli: Despite Progress, Pay Gap for Women Persists
… every dollar paid to men on average. New York ranked 11 th best among the states (including Puerto Rico and the District … Columbia) in terms of the dollar value of the gap and 7 th best in terms of share, meaning New York’s women take home …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsWall Street Bonuses Declined in 2011
… Thomas P. DiNapoli. Click here to view a video of Comptroller DiNapoli discussing this year’s Wall Street … in New York City resumed downsizing in the second half of the year. The securities industry, which is a critical component of the economies of New York City and New York State, faces …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Opinion 90-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … agency, constituting a public benefit corporation." It is clear, therefore, that the IDA is a "public entity" … inhabitants thereof ..." (General Municipal Law, §903-e). It is our opinion, therefore, that the city, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 92-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … Association (use of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES … foreign fire insurance tax moneys to pay debts incurred in the operation of volunteer firefighter's business if the …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. … conditions, even if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress … found two school districts were designated as being in “significant fiscal stress”: Mount Vernon City School …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: 529 College Savings Program Lowers Fees
… making it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college education continues to rise," DiNapoli said. "As our program has grown, we've … New York's 529 College Savings Program. Read or download the Direct Plan disclosure booklet here or go to: …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-fees