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Opinion 92-51
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … regional council, and the State Job Development Authority. In several instances, the meeting specifically included a … necessary expenses, including travel expenses, incurred in the discharge of their duties". Public Officers Law, §64 …
https://www.osc.ny.gov/legal-opinions/opinion-92-51DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… spending. FirstEnergy is currently facing federal public corruption charges involving both criminal and civil … the Fund filed five shareholder proposals seeking a public report disclosing companies’ direct and indirect … filed by the Fund ask companies for comprehensive and public reports that list their corporate spending on …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingState Agencies Bulletin No. 1869
… mismatches between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, … NYS-50 directs that employers must withhold New York City income tax from employees who live in one of the five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataOpinion 90-59
… an action which has as its primary objective a proper public purpose (see, e.g., Murphy v Erie County , 28 NY2d 80, … the scope of a town's police powers in the interest of public health, safety and welfare, to plow a private road or … by the property owner is only incidental to the primary public benefit. Under the circumstances in the instant case, …
https://www.osc.ny.gov/legal-opinions/opinion-90-59State Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct … report NPAY529 (Agency W-2 Return Address Report). Refer to Payroll Bulletin No. 691 , dated January 4, 2007, for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal … file your report using the online system created by the New York State Education Department (NYSED), Office of the …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Adult-Use Cannabis Accounting Bulletin
Office of the New York State Comptroller, Adult-Use Cannabis Accounting Bulletin
https://www.osc.ny.gov/files/local-government/publications/pdf/adult-use-cannabis-accounting-bulletin.pdf2022 Munis Summary XLSX
Office of the New York State Comptroller, 2022 Munis Summary XLSX
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2022-munis-summary.xlsx2023 Sales Tax Q2
Office of the New York State Comptroller, 2023 Sales Tax Quarter 2
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-second-quarter.pdf2022 Annual Sales Taxes
New York Office of the State Comptroller, 2022 Annual Sales Taxes
https://www.osc.ny.gov/files/local-government/publications/pdf/2022-annual-sales-taxes.pdfWynn Resorts Shareholder Proposal on Political Spending
Comptroller DiNapoli calls on Wynn Resorts to disclose all political spending.
https://www.osc.ny.gov/files/press/pdf/wynn-resorts-shareholder-proposal.pdfOverview – Improving the Effectiveness of Your Claims Auditing Process
… the information contained in this guide will be valuable to new board members and inexperienced claims auditors. This … that provide audit of claims requirements applicable to various types of local governments. In the case of cities, … claims auditing process. Therefore, Appendix B is intended to provide only general information, and you should consult …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewState Comptroller DiNapoli Releases Municipal & School Audits
… review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the … investigation, the former clerk-treasurer, who resigned in March 2023, was arrested in November of that year and charged with misappropriating …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… level, as of the conclusion of our fieldwork on March 21, 2025, officials had not performed any remedial action on the …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Hiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing how … without affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are returning … York Political subdivision — county, city, town, village, school district, BOCES, etc. Public authorities For service …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesState Agencies Bulletin No. 1952.1
… Maintenance Allowance. Affected Employees Employees in certain Professional, Scientific, and Technical Service … with a Comp Rate Code of ANN or BIW, agencies must average the employee’s work percent on the ratification date … in calculating the uniform payment amount. The percent average is then multiplied by $500 to determine the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… York or a state agency in the title of the account. Cash Advance Checking Accounts Agencies must use one consolidated … account for this purpose should close all existing cash advance checking accounts and establish one cash advance checking account entitled "AGENCY ADVANCE ACCOUNT". …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accounts