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Opinion 89-27
… salary basis.' [Emphasis added]. Therefore, based on the express language of section 205, we now conclude that the … ..." [Emphasis added] It is our view, therefore, that the express language of section 200 referring to the board's …
https://www.osc.ny.gov/legal-opinions/opinion-89-27State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Sherburne – Budgeting (Chenango County) The budgets … Trust Funds The treasurer delayed turning over $44,940 of abandoned property to the State Comptroller for three … register did not include an action ordering the deposit of $6,867 with the treasurer during 2017. Town of West …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… This Section explains the appropriate types of transactions and required Vendor ID to be used on each AP … “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the payment was … This Section explains the appropriate types of transactions and required Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewOvertime Temporarily Excluded from Tier 6 Contribution Rates
… An April 2024 State law excluded overtime pay earned from April 1, 2022 through March 31, 2024 from the … and lowered affected Tier 6 members contribution rates for State Fiscal Year 2024-25 (April 1, 2024–March 31, 2025) … Homepage, go to Notifications . Click View All link or search for the notification: Click Search Notifications link. …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… schools. The act requires school districts to establish a code of conduct, mandates training and instruction for … districts, the department has not reviewed or verified what it has collected or monitored school districts’ … submitting building plans to local law enforcement, SED does not have any assurance that this requirement is being …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… New York State Comptroller Thomas P. DiNapoli today urged … individuals who can participate in the Achieving a Better Life Experience (ABLE) program, a savings and investment tool … and Means Committee. Five of the bill's sponsors are from New York, including Sen. Kirsten Gillibrand, as well as U.S. …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesDiNapoli: Wall St. Profits on Pace to Beat 2017
… profits totaled $13.7 billion in the first half of 2018, 11 percent higher than last year, according to a report … profits totaled $137 billion in the first half of 2018 11 percent higher than last year according to a report …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017Opinion 2007-2
… Board of Elections (liability for expenses of); (authority to charge back expenses of); (method of charging back … 4-136 and 4-138: Counties may, but are not required to, charge back to towns and cities all or a portion of the types of expenses … Whether amendments made to the Election Law require or permit the chargeback of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… June 10, 2022 PDF Version Devastating job losses caused by the COVID-19 pandemic led to a record … Devastating job losses caused by the COVID19 pandemic led to a record …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueIX.2.B Terminology – IX. Federal Grants
… and/or the states to compensate for lost value (e.g. investment earnings) of funds. With few exceptions, a federal … in the Catalog of Federal Domestic Assistance (CFDA). The first two positions of the CFDA number identify the federal … (grants, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyOpinion 97-19
… as officer and stockholder of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire … The interest must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You ask whether a … 5% or more of the outstanding stock of the agency. General Municipal Law, Article 18 (§800 et seq .) contains provisions …
https://www.osc.ny.gov/legal-opinions/opinion-97-19DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… not report hundreds of violent and disruptive incidents to the State Education Department (SED) as required under the … SED uses local districts’ reports of disruptive behavior to create School Violence Indexes (SVI) that can determine if a school needs to develop safety and emergency response plans. “Every child …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 88-29
… however, holding that the "contract for sale, although in form concerning only the county, by implication also involves …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 88-75
… is a profit corporation and which represents the city in a lawsuit would have a prohibited interest in the contract … further state that the city has been represented in the lawsuit by another firm but that the principal lawyer … city retains your law firm to represent the city in the lawsuit. Article 18 of the General Municipal Law (§§800 et …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13XII.6.A Paying Another State Agency – XII. Expenditures
… This section informs New York State Business Units how to process vouchers to another Business Unit in the … processes are billing scenarios with explanations as to how Business Units will use the SFS to create transactions … - Requesting a Special Use Vendor ID for instructions on how to request a Special Use Vendor ID. Refer to Section 5 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyX.6 Overview – X. Guide to Vendor/Customer Management
… York State agencies of established Special Use Vendor IDs used in the Statewide Financial System (SFS). Vendor … for a specific agency’s need. These Vendor IDs are to be used by the agency that requested the Single Payment Vendor … are authorized by OSC’s VMU. These Vendor IDs cannot be used when creating a contract on the SFS. Use the Single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… of this Chapter) Open for Ordering – If this box is checked, purchase orders can be created for the vendor. ( … – A twelve digit number that indicates whether the vendor is a local governmental entity in New York State. Customer ID – If this number is displayed, the vendor is a centralized customer. ( Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationChart of Accounts
… Description of Report NHRP707 Weekly - Thursday Payroll Employee Expenditure Charge Register. Reflects use of … Chartfield values and valid combination strings to provide payroll expenditure data to agencies. This report replaced … Error Report The daily error report is received by the Payroll Systems Support team. When agency Position Pools …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsRecent Trends and Impact of COVID-19 in Brooklyn
… 2.7 million people in 2020 and was the fastest growing borough over the last decade (9.1 percent). Private sector … in area (70.82 square miles) of the five boroughs after Queens (108.53 square miles). Many of the early settlements … 495,750 5.6% NYC 8,804,190 7.6% Sources: U.S. Census Bureau; OSC analysis The trend through 2019 suggests that …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklyn