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Opinion 95-3
… the cities in the manner provided by section 1262(c). This is in reply to your request for our opinion concerning the … Any city or county, except a county wholly within a city, is authorized to impose within its boundaries either a … see also Tax Law, §1105[b], [d]-[f]). A general sales tax is applicable to, among other things, utility services, …
https://www.osc.ny.gov/legal-opinions/opinion-95-3State Agencies Bulletin No. 1140
… Purpose To inform agencies of new Earnings Codes to be used by the NYS Department of Civil Service (DCS) to … To inform agencies of new Earnings Codes to be used by the NYS Department of Civil Service DCS to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsSullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Investment Standard for NYS College Choice and NY ABLE Programs
… – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program (NY ABLE) in line with investment standards of other states' … To bring the NY 529 and NY ABLE savings programs in line with investment …
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsNYS Pension Fund Commits $2 Billion to Climate Transition Index
… P. DiNapoli, trustee of the fund, announced today. This is part of the Comptroller's Climate Action Plan announced in … based on their transition readiness. FTSE Russell is one of the largest index providers in the world and its … said FTSE Russell CEO Arne Staal. “FTSE Russell is extremely pleased to be partnering with the Fund on its …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for the … to transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … that do not have viable plans to adapt.” Integrated oil and gas companies – including ExxonMobil, Chevron, Shell, BP …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… change and transition the portfolio to net zero greenhouse gas emissions . “While climate change poses investment risks, … a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. Through the SICS Program, the Fund has … in the United States with assets of approximately $247.7 billion as of Dec. 31, 2020. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsAccounts Payable Advisory No. 73
… Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTravel Advisory No. 2
… Manual an employee’s official station (i.e., usual work location, regardless of where the employee maintains …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelTown of Deerpark – Real Property Tax Collections (2017M-277)
… through July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28.pdfPersonal Income Tax Refunds and Property Tax Credits-Final Report 2019-BSE08-01
We examined personal income tax refunds (refunds) approved by the Department of Tax and Finance between January 1, 2018 through December 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-09-12.pdfState Agencies Bulletin No. 2280
… Director, Division of Law Enforcement 001329 Director, Forest Ranger Services 017698 Assistant Director, Forest Ranger Services 017699 Forest Ranger 4, Forest Ranger Services 023925 Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2290
… Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/12/2024, or Administration … who returns on or before 03/31/2025 is eligible for the payment upon the return from leave. Work-Related Clothing … employees who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceOpinion 2003-4
… power to bind the [local government]" ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… the Program to Eliminate the Gap (PEG). “While the budget is balanced for FY 2024, the city faces challenges in the … cost of asylum seekers, unbudgeted at this time last year, is expected to reach $2.9 billion in FY 2024, larger than the … not there and greater clarity from the federal government is needed to manage the situation. “The delay in the state …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… Bonds. This General Obligation bond issue was sold to refinance certain outstanding bonds generating $112.4 million in debt service savings to the state on a net present value basis. The newly issued … transportation, environmental and other purposes. “Thanks to strong investor interest in our bonds and a low-interest …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsJustice Court Fund: Advisories
… Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil … July [pdf] - 2008 Legislative Updates and Reporting to the Justice Court Fund (JCF) Surcharge and Fee Increase PL §60.35 … [pdf] - 2008 Legislative Update and Reporting to the Justice Court Fund Surcharge and Fee Extension VTL 1809 (1) …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisories