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Opinion 92-7
… operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts … and that the expenditure will provide personal financial relief to the firefighter and his or her family. You ask … ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt firemen …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… (Town) Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 … Area A town supervisor must maintain complete, accurate and current accounting records and reports for informed …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68The Survivor’s Benefit Program for New York State Employees
… requirements? There is no need to enroll — your beneficiary is eligible to receive this benefit if, at the … and prior to the effective date of your retirement, your beneficiary may still be eligible to collect a benefit. Note … your retirement system. (Return to Top) How much will my beneficiary receive? The amount of the benefit varies …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesOpinion 91-31
… the county governing board declaring that the health and welfare of the people of the county requires compulsory … 1986, under Public Health Law, §2145, that the health and welfare of the people of the county required compulsory, …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… require an ASE to implement the recommendations from the American Society of Heating, Refrigerating and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88CUNY Bulletin No. CU-772
… to inform CUNY agencies of the salary step implementation for the Custodial Supervisor title represented by District … and DC37, CUNY agreed to establish a new salary step plan for employees in the Custodial Supervisor (CUNY) title … title. Agency Actions: To process the Step Implementation for eligible employees, in Institution Pay Period 16C, CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to struggle during the … the impacts of the pandemic on their restaurant, retail and recreation sectors, New York City was hit especially … returns, foot traffic in key corridors should improve and reinvigorate market demand, but policy makers should …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… The MTA should publish a new assessment of its long-term capital needs that pays … 2024. The MTA said it needed to invest $4.9 billion in new subway cars from 2015 through 2024, but it only spent … those over 40 years old and prone to break downs — but the new cars are not expected until 2025. The MTA has spent just …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Alcoholism and Substance Abuse Services: Oversight of Contract Expenditures of Palladia Inc. (2020-S-5) In 2014, OASAS entered into a …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of licensing requirements for non-degree proprietary schools … are stretched, but it must ensure these schools are worthy of a license and are not going to rip off vulnerable New … proprietary schools that provide training in a number of areas, such as business, computer/information technology …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… New York state has more than 500 workforce development programs offered by nearly two dozen state agencies and public authorities, but there is no functioning governing … today by State Comptroller Thomas P. DiNapoli. “Workforce development is crucial to help New York recover from the …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… that make payments outside of the State’s joint custody account. The IRS requires the annual reporting of certain … outside the Statewide Financial System from a sole custody account, the Business Unit is required to ensure it complies … Unit can journal voucher the funds from the sole custody account to the joint custody account. The Business Unit must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsDiNapoli: NYC Finances Gain Stronger Footing
… today by State Comptroller Thomas P. DiNapoli. ”Hope is building in New York City as vaccination rates climb, … “The city needs to carefully manage the significant relief it received to aid its recovery while also maintaining … April, down from the peak of 20 percent in May 2020, but still well behind the state (8.2 percent) and nation (6.1 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… lower pension expenses, which have been fueled by strong market returns in FY 2021 and are expected to offset future … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… an overall negative impact in their business in the first week of March 2021, according to the U.S. Census Bureau. The … negative impacts has been consistently greater than the national average, which has also declined more quickly. In … nationally reported a negative impact; by the first week of March that figure declined 18 percent to 72 percent. …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021State Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … too early. While many claims were filled just a few days earlier than allowed by policy, nearly 43% of the findings had 20 or more excess supply days. Auditors identified multiple weaknesses in DOH’s edit …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… package provides $15 billion nationally for shuttered live venues and $284 billion in funds for more Paycheck … and recreation jobs citywide (see Figure 3). 3 The Upper West Side / West Side, which includes Lincoln Center and the … 50.4 0.0 0.0 42.7 26 0.6 Borough Park / Kensington / Ocean Parkway 1,681 1.3 12.4 95.1 4.9 0.0 0.0 27 0.5 Co-op …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19SUNY Bulletin No. SU-204
… for 21P employees will end 06/04/14. However, the status of 21P employees will remain as Active on the Job Data page. … Credit) must be used to ensure accurate reporting of service credit to the retirement system. The maximum … Summer Session Payments for non-resident aliens, one of the following Earnings Codes must be submitted on the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-204-2014-suny-summer-session-paymentsSUNY Bulletin No. SU-193
… for 21P employees will end 06/05/13. However, the status of 21P employees will remain as Active on the Job Data page. … Credit) must be used to ensure accurate reporting of service credit to the retirement system. The maximum … Summer Session Payments for non-resident aliens, one of the following Earnings Codes must be submitted on the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-193-2013-suny-summer-session-payments