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Opinion 2000-2
… A village, by resolution, may provide for bands, movies and similar events as part of its recreation, senior … with not-for-profit corporations, theatrical productions, movies and similar presentations or activities. You note … certain entertainment such as a band to play at a dance, movies or similar events (see, e.g., 26 Opns St Comp, 1970, p …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 94-25
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… climate change poses to transit, and its most recent 20-year needs assessment shows many capital needs are overdue … transit system.” To prepare for the release of its five-year capital programs, the MTA creates a 20-year capital … 2015-2019 capital program — to replace those over 40 years old and prone to break downs — but the new cars are not …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherState Agencies Bulletin No. 2027
… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentDiNapoli: MTA Faces Worst Financial Crisis in History
… has budgeted for $3.9 billion in additional support this year, but has not assumed more afterward. The MTA has an … dwindling revenue. The current burden, which has averaged 16.1 percent of total revenue for the past decade, is …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Key Recommendations Account for the MTA Capital Program funds as originally budgeted. Create a formal procedure to …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementCUNY Bulletin No. CU-804
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the January 2025 Increments and provide instructions for submitting payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-804-january-2025-city-university-new-york-cuny-incrementsCOVID-19 Relief Program Tracker
… $4.0 billion in SFY 2023-24, and $3.8 billion in SFY 2024-25. Even though New York had received approval for an … $2.25 billion in SFY 2023-24; and $3.645 billion in SFY 2024-25. In addition, New York State received $774 million … $800.6 million in SFY 2023-24 and $260.5 million in SFY 2024-25. See Technical Notes Emergency Rental Assistance …
https://www.osc.ny.gov/reports/covid-relief-program-trackerNew Lebanon Central School District - School District Website (S9-19-37)
… budget documents with fund balance information, appended salary disclosure and all detailed property tax report card …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37State Agencies Bulletin No. 1702
… operate on the New York State Fiscal Year (April 1st to March 31st) but should instead have a plan year that operates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsSUNY Bulletin No. SU-231
… This Bulletin has been replaced by Payroll Bulletin No. 2240 Purpose To notify agencies that … Agency Actions Agencies are responsible for end dating payroll deductions in PayServ to suspend an employee’s 403(b) … leave, the agency must insert a row to restart the 403(b) payroll deduction. This applies to the following payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesState Agencies Bulletin No. 1845
… Queens County (Queens) Richmond County (Staten Island) The Office of the State Comptroller (OSC) has modified the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataDiNapoli: New York City's Budget Outlook Improves
… social services remain uncertain in the future, according to State Comptroller Thomas P. DiNapoli’s analysis of the … budget gaps are still large and tough choices remain ahead to fund essential education programs and social services,” … influx of asylum seekers and needs the federal government to take steps to provide funding and address comprehensive …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesOpinion 95-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of … 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of any applicable special law, when a county … tax on the types of transactions taxed by the city imposed in the area of the county outside the city must be allocated …
https://www.osc.ny.gov/legal-opinions/opinion-95-3State Comptroller DiNapoli Releases Audits
… found DOCCS has generally developed targets and plans to contribute toward the order and has complied with its … (2019-F-15) An audit issued in June 2017 found that the MTA often did not take sufficient and/or timely actions to … site visits. In a follow-up, auditors found that the MTA-Transit made progress in addressing the problems …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsTown of Philipstown – Financial Management (2024M-100)
… sufficient estimates of revenues and expenditures based on historical trends and other known factors. Develop and … corrective action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100XII.5.I Prompt Payment Interest – XII. Expenditures
… of the payment due. vendors receive as pass-through state funds. Entities Federal government State agencies and their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… and could yield another 934 active units. New Yorkers who can live in ESSHI units may have serious mental illness, … system. Organizations or nonprofits participating in ESSHI can receive up to $25,000 per individual annually, which can go towards support services and rental assistance. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellComptroller DiNapoli Releases Municipal Audits
… generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private property. … town supervisor and county treasurer in a timely manner. For example, in 2017 the Clerk collected $929,290 from …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsEnforcement of Commission Orders and Other Agreements (Follow-Up)
… companies. Approval of these applications is often based on conditions such as replacing or upgrading infrastructure, … to meet the goals in these plans may result in fines based on fixed-dollar amounts or a percentage of equity. The objective of our initial audit report, issued on March 3, 2020, was to determine whether the Commission …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-follow