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Opinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … the office of auditor, the board of trustees shall audit all claims against the village ... [Emphasis added] … day, week, month or year may be paid without prior audit. All payrolls, or other claims for compensation, for personal …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 89-57
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village … town board may authorize the superintendent of highways to utilize town highway equipment and personnel to repair and …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 90-2
… town library is supported by town taxes levied against the taxable real property of the entire town including … to fund its share of the contract are charged only to the taxable property of that part of the town outside of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… decline in the average bonus. “Wall Street’s average cash bonuses dipped slightly from last year, with continued market … the securities workforce,” DiNapoli said. “While these bonuses affect income tax revenues for the state and city, … over the pre-pandemic high of $32.1 billion. Wall Street bonuses have a significant impact on tax revenue in the state …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022State Agencies Bulletin No. 2213
… Non-Leap Year calculation has been systematically updated by OSC, if a transaction is submitted with an effective date … Non-Leap Year Calculation has been systematically updated by OSC, if a transaction is submitted retroactively starting … Entry Agencies must submit Time Entry transactions split by Pay Period effective dates. Earnings Code RGS and all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025State Agencies Bulletin No. 1715
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2019 and … Tax Withholding Rates All changes were effective in the first paycheck of January, 2019. Federal Withholding … for qualified parking benefits has increased to $265 per month in 2019. Qualified Transit Pass The maximum exclusion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… that can improve as ridership returns, a new report from State Comptroller Thomas P. DiNapoli shows. “The LIRR has … on time, or not delayed. However, delays in 2023 increased by 96 percent compared to 2022 as service increased 34% and … 11% from 2019. More than 93% of the problems were caused by mechanical problems or infrastructure maintenance issues. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityEmployer Projected Invoice
… organization for the State fiscal year ending March 31, 2025. You will receive an estimated invoice in July 2025 … problems. Understanding Your Projected Invoice Estimated Maximum Amount to Amortize Your projected invoice provides an estimated maximum amount to amortize, regardless of whether you …
https://www.osc.ny.gov/retirement/employers/employer-projected-invoiceXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… contracts may include provisions that require a surety to complete or arrange for completing the contract should the … action by the contracting agency and notification to the Office of the State Comptroller (OSC) as specified … System (SFS), allowing future payments under the contract to be appropriately directed to the surety. Through the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Objectives To determine whether Mitchell-Lama developments supervised by … hazardous/unsafe physical conditions, including façade damage, non-working self-closing/fire doors, and units with …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… information). This section provides guidance on State agency creation and submission of these transactions in the … in the EDSS. This document should be maintained by the agency to demonstrate the State Comptroller’s approval of the … purchase order. After OSC’s review and approval, the agency will be able to create and dispatch the purchase order …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… very strong performance in 2024,” DiNapoli said. “This financial market strength is good news for New York’s economy … capital even as the city’s share of securities industry jobs has declined as companies have expanded nationally in … in New York City. The Partnership for New York’s May 2024 survey found that office attendance rates for the financial …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024State Comptroller DiNapoli Releases Municipal & School Audits
… 2024-25, an increase of 2.4%. The 2025-26 budget relies on nonrecurring funding sources of $114.4 million, such as …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… agency level in SFS, agencies should send their checks to DTF – Treasury to be deposited to the General Checking … Revenues Overview for complete guidance. Once notified by DTF – Treasury that the funds have been received and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… programs if greater preparation is not taken, according to a report released today by State Comptroller Thomas P. … DiNapoli said. “Employment and tax revenues continue to grow, buoyed by a financial sector that has generated … profits in recent years. While this has enabled the city to fund substantial spending growth, given the systemic …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
The COVID19 pandemics impact on the States labor force was more severe than in other states the size of the workforce declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states recovered
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksState Agencies Bulletin No. 1301
… as follows: Current Code Updated Code 0001 0001 if the new salary is below Job Rate 2013 if the new salary is equal to Job Rate 0004 0001 if the new salary is below Job Rate 2013 if the new salary is equal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1588
… Rate of the employee’s grade (based on the 04/01/16 Salary Schedule) as of the appropriate payment eligibility date … below: Employees who were on a Voluntary Reduction in Work Schedule (VRWS) on the payment eligibility date (09/30/2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1588-october-2016-and-april-2017-civil-service-employees-association-cseaState Agencies Bulletin No. 2313.1
… based on years of qualifying service is effective April 1, 2025, for employees who meet the eligibility criteria. … history as appropriate prior to processing the April 2025 LGS payment. Note: Existing increment codes must … to update the LGS fields. Increment Codes Once the April 2025 LGS payment has been processed, agencies will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters