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Opinion 88-51
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken annually …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 88-61
… the last day for the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal … day for the payment of school taxes without interest may be accepted as proof of the timely payment of such taxes. You … 925 which is to consider as timely tax payments which can be established, by a postmark of the United States Post …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Agencies Bulletin No. 2272
… all AC230 requests for which OSC is holding funds and the number of days the AC230 remains outstanding to ensure that … AC230s for which OSC is holding funds along with the number of days they are currently outstanding. Please refer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… to officials processed 41,563 cases through January 2024, helping 87,588 individuals find permanent housing. From … $365 million. The program’s budget is $816 million for FY 2024. The audit reviewed the program from July 2019 through … incentive during the period from January 2019 to March 2024. DSS blamed the issue on an internal system coding error …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingFiscal Year Earnings and Prior Years’ Adjustments
… reported to NYSLRS by your organization, as well as any adjustments submitted, during a State fiscal year (April … March 31). Pre-Billed refers to fiscal year earnings you have not yet been billed on. Billed refers to fiscal year earnings you have already been billed on. Prior years’ adjustments are …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsDiNapoli: Wall St. Profits on Pace to Beat 2017
… after Lehman Brothers' collapse it is clear that Wall St. does not need to return to the days of excessive risk-taking … The securities industry has the highest average salary of any industry in New York City, and accounted for 21 percent … where the average salary was $599,800, the highest of any county in the nation. In March 2018, DiNapoli estimated …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017DiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… the requirements under the Safe Schools Against Violence in Education (SAVE) Act were being met by school districts. … could not demonstrate they had adopted annual safety plans in accordance with SED guidance, held public hearings on the … of DiNapoli’s initiative to focus on educational issues in his new term. Upcoming audits will look at safety planning …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningState Agencies Bulletin No. 1506
… requirements. Agencies must review this report and provide any needed updates no later than October 31, 2016. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservOpinion 92-57
… (by State to village) STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Security Self-Assessment: Questions – Information Technology Governance
… Who attended the training? 2b Have all officers and employees with access to personally identifiable information …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsState Agencies Bulletin No. 726
… Purpose To provide agencies with information and procedures regarding … Non-Statutory employees represented by CSEA who moved to graded positions since April 1, 2003 or will move in the … 1 of the OSC Salary Manual. For calculating salaries for M/C employees, reference Payroll Bulletin No. 682 regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… motel residences for the homeless. Local town and village code enforcement officers could be enlisted to support the …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… that an AP Adjustment Voucher should be submitted in SFS, any checks should be sent to the Department of Taxation and … Requirements of this Chapter. Any arrangements to have large dollar electronic or check deposits made to the … Adjustment Voucher to be used when a refund does not fit one of the above categories or is not able to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… Having no heat or hot water is a hazard that is supposed to be addressed in 24 hours, but the city’s Department of … because it wrongly thought they were duplicates, according to an audit released today by New York State Comptroller … and Development Heat and Hot Water Complaints Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredOpinion 90-54
… Qualified Domestic Relations Orders (QDRO's) (see ERISA, §4[b] and IRC, §414[P][9]). QDRO's apply only to plans to … I or II member to the widow or widower, children under age eighteen or dependent parents. Sections 509 and 607 … rights in a separation agreement, surviving children until age twenty-five or dependent parents (Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 90-36
… bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed "that …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-24
… payable thereunder, when added to the aggregate amount of all consideration payable under contracts in which the …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Opinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORDS AND PHRASES -- "Compensation" (for purposes of County Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; …
https://www.osc.ny.gov/legal-opinions/opinion-89-27DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… the age for the ABLE program nationally would increase the number of people who could save through the program by six …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not sufficient to fund operations. However, operating surpluses occurred … plans or a written fund balance or reserve policy in place to guide the board’s decisions regarding appropriate fund …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits