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Opinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … store that employs the board member as its manager. You state that the board member has no financial ownership …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2008-6
… We are informed that the "hourly rate divisor" is then determined by multiplying the next subordinate officer's …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2005-3
… or statutory amendments that bear on the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by … (General Municipal Law §2). 3 Therefore, section 72-j does not provide authority for a school district to … to sell “any real estate … and the buildings thereon ..”, does not encompass a sale of property that it is currently …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 88-28
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper (designation by … §64(11): A publication must be a "newspaper" as defined in General Construction Law, §60 and must satisfy the …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 95-15
… the entire school district. However, this result would not change if the statutes were construed as permitting school …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: Many Homeless Shelters in Poor Condition
… of the state’s homeless shelters outside New York City are in substandard condition with numerous health and safety issues that need to be addressed … “Homelessness is a problem affecting communities in virtually every corner of the state,” DiNapoli said. … of the states homeless shelters outside New York City are in substandard condition with numerous health and safety …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionXII.6.I Paying a Non-State Employee – XII. Expenditures
… Statement: State agencies must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s … circumstances that apply to a group of similarly situated workers, then Business Units may make and document one worker …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… Fiscal Year (SFY) 2021-22 relies on a range of actions to respond to the pandemic as well as eliminate a looming … the need for significant federal aid, according to an initial analysis by New York State Comptroller Thomas … State Fiscal Year SFY 202122 relies on a range of actions to respond to the pandemic as well as eliminate a looming gap …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetNew York’s Economy and Finances in the COVID-19 Era
… an issue before the pandemic, its impact was more limited then, affecting about 9 percent or 1.1 million adult New …
https://www.osc.ny.gov/reports/covid-19-december-16-2020DiNapoli Releases Economic Report on Greater Flushing Area
… outsized employment and business growth from 2000 until Queens became the epicenter of the COVID-19 pandemic. The … York City and that’s a positive sign for the area and for Queens,” DiNapoli said. “Many challenges remain and some, … to 2019, total businesses grew 81.8% to 9,250, faster than Queens (44%) or NYC (29.6%). In 2019, 87.4% were …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… Peninsula is an 11-mile-long barrier in Southwestern Queens. The communities along the peninsula are Far Rockaway, … firms in 2021. This was substantially greater than the borough of Queens (43.8%) and citywide (28.5%) business … the devastation wrought by COVID-19," said Queens Borough President Donovan Richards Jr. "Still, much more needs to be …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackState Comptroller DiNapoli Releases Municipal & School Audits
… performed throughout the project. Work associated with six change orders totaling $65,537 was completed without the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Details About the Audit Process
… | Constitutional and Statutory Authority | Access to Records and Staff | Shared Commitment | The Audit … from the earliest stages to the final report. It describes what auditors look for and their professional auditing … your perspective on our findings and recommendations. What Happens After We Receive Your Response? Once we receive your …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… to independent contractors to coordinate, supervise and inspect all facets of property management including repairs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceState Agencies Bulletin No. 785
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … processing adjustments and changes. Background Chapter 10 of the Laws of 2008 implementing agreements between the State of New York … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/785-april-1-2007-salary-and-other-increases-employees-represented-civilState Agencies Bulletin No. 1837.3
… supersedes Payroll Bulletin 1837. 2 . Purpose The purpose of this bulletin is to provide agencies with payroll … Action Reason Codes to place an employee on a Paid Leave of Absence related to COVID-19, new Time Entry Earnings Codes … but are subject to a cap of $511.00 per day and $5,110.00 for the 2 week period. Employees may use FEPSLA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveThe Concerning Growth of Hate Crime in New York State
… has seen a concerning surge in reported hate crimes over the last five years, with the number of incidents increasing by 12.7 percent in 2023 alone. As the number of hate crimes has grown, these crimes are … York State has seen a concerning surge in hate crimes over the last five years with the number of incidents increasing …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateState Agencies Bulletin No. 1919
… 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuNew Yorkers in Need: The Housing Insecurity Crisis
… housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability. In … insecurity among New York’s seniors exceeds the national average. Forty-three percent of New York households with a … in 2022. New York’s rate of homelessness, at about 5 per 1,000 people, was highest among states and more than …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisReview of the Enacted Budget: State Fiscal Year 2021-22
… State Fiscal Year 2021-22 April 2021 PDF Version Message from the Comptroller More than a year after the onset of the COVID-19 pandemic in New York, … In addition to federal aid, the Enacted Budget for State Fiscal Year 2021-22 relies on substantial new resources from …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22