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Availability, 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-stateDiNapoli: 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-professionalROA Result Calculator – Reporting Elected and Appointed Officials
… does not need to be completed. For more information about how these results are calculated, go to Calculating Record … Elected and Appointed Officials How to calculate a Record of Activities result and days …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorOpinion 88-3
… 120 provide that penalties shall be paid into the State Treasury and be applied to the expenses of administering the …
https://www.osc.ny.gov/legal-opinions/opinion-88-3State Comptroller DiNapoli Releases State Audits
… that, for the 27-month period of Oct. 1, 2011 through Dec. 31, 2013, Medicaid inappropriately paid 29,289 … 2015, determined that, for the period Jan. 1, 2009 through Dec. 31, 2013, Medicaid overpaid pharmacies $1,183,601 for …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1852
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedSelected Employee Travel Expenses
… documentation to establish whether the official station of the selected employee was in the best interest of … Key Recommendations Ensure that each employee's official station is established in compliance with State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesNYS Payroll Online - Update Email Addresses
Step-by-step instructions on how to update email addresses
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/update-email-addresses.pdfNYS Payroll Online - Clear Browser Cache
Step-by-step instructions on how to clear browser cache
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/clear-browser-cache.pdfDue Diligence for Companies Holding Abandoned Funds
… address on file. The value of the abandoned property account is $20 or less and you plan to aggregate these … plans regardless of the property value, so the account value exemption below does not apply to accounts for … email address on record with the holder or a verifiable login by the owner using a website or mobile application made …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it provides to homebound seniors are prepared in sanitary conditions and are … trouble preparing their own meals. The city’s Department for the Aging is responsible for helping to ensure their …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsOpinion 92-5
… -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of a proper municipal or school district purpose for fair and adequate consideration. 23 Opns St Comp, 1972, p 35, … under which the municipality or school district receives fair and adequate consideration (see, e.g., Antonopoulou v …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-14
… -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- … to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and …
https://www.osc.ny.gov/legal-opinions/opinion-91-14DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… to increase for the first-time year-over-year since the COVID-19 pandemic, according to a report released today by … employees, up from 281,917 workers in June 2023. "The COVID-19 pandemic upended New York city’s public workforce,” …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… $2 billion more in spending (excluding funds set aside for reserves) than was planned in the proposed executive … city’s expired labor contracts remains a question in the near future. Coupled with a target of $1 billion in labor … spending risks still exceed $600 million in FY 2023, and near $1 billion in FY 2025. In order to achieve long-term …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… while also protecting essential programs and services that New Yorkers rely on. “My office will release a more detailed …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressOpinion 95-25
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Selected Controls Over the Property Tax Assessment Process
… were authorized. This audit focused on Tax Class 2 properties that are valued as income producing, based on … property throughout the City – approximately 1.05 million properties each year. Property in New York City is divided … how property value is assessed. For Tax Class (TC) 2 properties, which include rentals, co-ops, and condos with …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processSUNY Bulletin No. SU-349
… of OSC’s automatic processing of the July 2023 Increase to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … of New York and UUP, provides for a July 2023 increase in Location Pay and Location Mid-Hudson Pay. Effective Dates: … of OSCs automatic processing of the July 2023 Increase to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… a report that scrutinized the state’s personal income tax check-off donation programs. His report found more than … Trust Fund, auditors reviewed the Autism Awareness Fund, Drive Out Diabetes Fund and the Multiple Sclerosis Fund. … Sclerosis Fund had two consecutive years of more than $5,000, but has not exceeded $5,000 in contributions for the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-state