Search
DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… System for the school year ending on June 30, 2020. “This is a time of unprecedented uncertainty as the COVID-19 … of fiscal stress, with 22.2 percent of the districts in this category designated in some level of stress. Western New … federal aid may also mitigate some risk of stress in the near term. DiNapoli’s report is based on districts that filed …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 2001-3
… the particular service (1992 Opns St Comp No. 92-40, p 103 and citations therein; see NY Tel . v City of Amsterdam , 200 … cost of general governmental services constitutes a tax and may not be imposed by a municipality without express … from making a "fair return" on the value of property used and useful in its operation of a gas, electric or water …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 2003-3
… Award Programs (maximum benefit under defined benefit plan) GENERAL MUNICIPAL LAW §§217, 219: The maximum benefit that may be provided under a defined benefit plan service award program cannot exceed a monthly payment … A fire district may not establish a defined benefit plan service award program that provides a service award …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 98 - 22
… a publicity fund by local law (see, e.g. 1981 Opns St Comp No. 81-244, p 259; 31 Opns St Comp, 1975, p 53; 30 Opns St Comp, 1974, p 82; compare 30 Opns St Comp, 1974, p 22, …
https://www.osc.ny.gov/legal-opinions/opinion-98-22State Police Bulletin No. SP-250
… History (DTA/COR) to request the removal of the BNP row from Additional Pay (Please refer to State Payroll … adjustment record, the Goal Balance from the prior row should be carried up from the prior row. Note: Overtime monies may also need to be recouped. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-250-state-police-troopers-and-commissionednon-commissioned-officersOpinion 95-31
… chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief must be fixed … to receive increases pursuant to General Municipal Law, §207-m. This is in response to your letter concerning the … would have been paid pursuant to General Municipal Law, §207-m. You ask whether the starting salary for the new chief …
https://www.osc.ny.gov/legal-opinions/opinion-95-31State Agencies Bulletin No. 1049
… Affected Employees Employees affected by the reduction in force Effective Date(s) Immediately Background Due to the Governor’s reduction in force plan, OSC is providing the following information … of layoffs. Additional information regarding the reduction in force may be obtained from the Department of Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservOpinion 95-16
… of expenses among school districts included therein) WORDS AND PHRASES -- "Last preceding assessment roll" … absent a showing of legislative intent to the contrary, "words of a statute will be interpreted in their ordinary …
https://www.osc.ny.gov/legal-opinions/opinion-95-16State Agencies Bulletin No. 2230.1
… since the effective date of the payment and the action results in an overpayment of earnings, the automatic negative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2230
… since the effective date of the payment and the action results in an overpayment of earnings, the automatic negative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilOpinion 91-49
… which it has discontinued pursuant to Highway Law, §131-b. With respect to the procedures for effectuating the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49State Comptroller DiNapoli Releases Audits
… and Bronx Surface Transit Operating Authority, MTA Bus Company, and Staten Island Railway: Employee … and Bronx Surface Transit Operating Authority, MTA Bus Company and Staten Island Railway. The MTA also lacks … all employees, including train operators, conductors and bus operators, met the fitness level and qualifications to …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1270
… To inform agencies of new earnings codes and procedures for processing the 2013-2014 Year-Round Lifeguard 2 Day … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new … 12L, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1270-2013-2014-2-day-deficit-reduction-plan-psnu-employees-year-roundOpinion 89-24
… 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. CONFLICT OF INTEREST … Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Calculating Days Worked – Enhanced Reporting
… are that simple. The following is information on how to calculate the number of days worked based on different … on the pay structure. The following section illustrates how to calculate the days worked for ten-month employees. … = 8.67 days Use the above information to determine how many days worked should be reported each month: January with …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedDiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments … report found that in April, restaurant employment in New York City dropped to 91,000 jobs as restrictions were … during March, April and May compared to a year earlier. “New York City’s bars and restaurants are the lifeblood of our …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… Transportation Authority’s debt levels found the MTA does not have the resources to fully fund its $54.8 … the transit system appear increasingly unrealistic. “The MTA and its riders face difficult years ahead, despite recent … avoid drastic short-term budget cuts,” DiNapoli said. “The MTA’s mounting debts and devastated revenue make it unlikely …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programDiNapoli: Technology Changing How Local Governments Serve Residents
Local governments across New York state are turning to new technologies to save money communicate with residents and allow taxpayers to make payments according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Collector (Clerk) properly record, deposit, report and remit collections? Audit Period January 1, 2017 – … fees for a variety of purposes including licenses, water and sewer charges and transfer station tickets. Other fees are collected by … ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… ID Request of this Chapter for more information), and disregarded entity (see Section 3.B – Registering a Disregarded Entity of this Chapter for more information). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registration