Search
Opinion 94-10
… townwide-village commission) GENERAL MUNICIPAL LAW, §§119-o, 239-o: A town human rights commission must be … are performed and financed on a townwide basis (1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; … together with article 5-G of the General Municipal Law (§119-m et seq.). General Municipal Law, §119-o provides, in …
https://www.osc.ny.gov/legal-opinions/opinion-94-10New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… provide insights into companies’ climate risk exposure, strategies, and scenario planning; and include Scope 1, 2, …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … officials have developed corresponding regulations, they do not provide guidance for seeking competition when …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1CUNY Bulletin No. CU-792
… Electrician, Electrician’s Helper and Maintenance Worker. Effective Dates: The retroactive rate increases for … Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 … Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-792-cuny-retroactive-rate-increases-cement-masons-maintenanceMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The … Medicaid managed care premium rates, which are based, in part, on the allowable administrative costs of managed …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followCity of Hudson - Payroll and Accrued Leave (2020-14)
… controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving … process. Adopt policies and procedures that address how comp time will be earned and used. Develop a process to …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Opinion 92-13
… of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, … local law increasing the term of an elective office, which is approved at a general election may be made applicable to a … and the title could be said to apprise the reader of what may reasonably be expected to be found in the statute. …
https://www.osc.ny.gov/legal-opinions/opinion-92-13State Agencies Bulletin No. 2159
… personal usage. These charges may include tolls paid with EZ Pass accounts or other credit cards issued by the State. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2022, as income on the employee’s 2022 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … of the vehicle is for a reporting period of less than the full 12 months, employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2023, as income on the employee’s 2023 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … of the vehicle is for a reporting period of less than the full 12 months, employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … for the period November 1, 2024, through October 31, 2025, as income on the employee’s 2025 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… chauffeur services for the period November 1, 2023, through October 31, 2024, as income on the employee’s … of Personal Use (AC 3173) for the period of November 1, 2023 through October 31, 2024 prior to the deadline …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedReal Estate Portfolio
… and determined the need to either hold or dispose of properties. The audit covers from January 2010 through … as promptly as possible. The Authority reports it owned 21 properties as of March 31, 2012. Key Findings The Authority … and established a value for them. However, it owns two properties that have been identified as excess holdings for …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… a complete recovery as visitor spending and related tax revenue have surpassed pre-pandemic levels, according to … New York City,” DiNapoli said. “Visitor spending and the tax revenue this industry generates already exceed … a record $4.9 billion in sales and other tourism-related tax revenue for the city in fiscal year (FY) 2024, a 16% jump …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another entity’s … lessee by the end of the contract, and have no termination options. These should be reported as a financed purchase of … for office space. This lease has two four-year renewal options. If the agency decides it’s reasonably certain it …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 96-9
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase pursuant to … a signing incentive paid to each lieutenant in the village police department must be calculated as part of the base …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… tend to be users under the age of 30 (28 percent of that group) and those with income less than $30,000 (27 percent). … access rates improved by 11.4 percent for the latter group between 2015 and 2019. Access rates varied moderately … York State Council for Universal Broadband, an advisory group of public, private and academic partners charged with …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateState Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible employees represented by CSEA, PEF and DC-37 Effective Date Immediately Contract Provisions The agreements between the State and CSEA, PEF & DC-37 include an increment program that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… The Comptroller manages the Fund with the highest ethical, professional, and conflict of interest standards, and acts … status of the Fund is currently 92.2%, as of March 31, 2025. It is one of the highest funded rates among public … States and has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professional