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Opinion 94-16

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … not supersede the exception in section 802(2)(a). However, it could, among other things, prohibit a board member holding … of ethics should also be reviewed to determine whether it contains any pertinent provisions. Finally, we note that …

https://www.osc.ny.gov/legal-opinions/opinion-94-16

Opinion 94-15

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … from private sources by gift, grant or bequest. Therefore, it is our opinion that such moneys generally are subject to … in the absence of any other statute to the contrary, it is our opinion that extraclassroom activity funds held in …

https://www.osc.ny.gov/legal-opinions/opinion-94-15

Opinion 2010-2

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 612, appeal denied 69 NY2d 613, 517 NYS2d 1028; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, … somewhat unique facts. In that case, the City of New York was selling two public radio stations. The City's …

https://www.osc.ny.gov/legal-opinions/opinion-2010-2

Opinion 98-5

… the governing body of each county, city, town, village and school district to adopt a code of ethics setting forth for the …

https://www.osc.ny.gov/legal-opinions/opinion-98-5

Opinion 2007-8

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … may not unilaterally impose such an audit requirement, it is our opinion that, if the town and fire company agree, a … Internal Revenue Code (see Internal Revenue Code §6033). 3 It is apparent that the reference to the "report required …

https://www.osc.ny.gov/legal-opinions/opinion-2007-8

XVI.3.B Fund Accounting – XVI. Financial Reporting

… unit and exists throughout the life of that unit. It is the State's principal operating fund and also serves as … is recorded in the fund financial statements only when it is legally payable. Principal payments are also recorded … is recorded in the fund financial statements only when it is legally payable. Principal payments are also recorded …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accounting

State Agencies Bulletin No. 2271

… below. Agencies must review the form to determine if it is acceptable and in compliance with IRS regulations. … must also retain the form for four (4) years so that it is available in the event of an OSC or IRS audit. The … is subject to income and Social Security/Medicare taxes. It must be reported as income on the Form W-2 Statement. New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-provided

DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments

… The expiration of one-time federal pandemic aid, combined with state aid that has not kept pace with inflation and … may push some local governments closer to the edge of a fiscal cliff, according to a report released today by State …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governments

DiNapoli: New York on Better Financial Footing

… budgetary improvements since the Great Recession to put it on solid financial footing, and the result is that the state’s fiscal condition is the best it has been in years. Still, some budgetary challenges …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footing

DiNapoli Recommends Ways For LIRR To Get Back On Track

… and faced many unexpected incidents this past winter, but it can provide its riders with better service by improving … agreed with all of the audit's recommendations and said it has already implemented, or is in the process of …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-track

State Comptroller DiNapoli Releases School Audits

… Free School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter … that funds are to be deposited without delay, but it does not specify a maximum limit for the time between …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds

… that he had used the Fire Department's debit card as if it were his own. Further investigation and analysis conducted … as well as the New York State Comptroller's Office. "It is through this collaborative investigation and effort …

https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fire

Far Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students

… P. DiNapoli today announced that the executive director of the Island Child Development Center, once one of the city's largest providers of special education services to preschoolers with …

https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-special

DiNapoli: OCFS Should Improve Foster Care Placement Oversight

… the July 2015 contact and the date that information about it was entered into required records. DiNapoli recommends … regulations that specify its minimum performance standards it is inappropriate for an outside agency to gauge their …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversight

DiNapoli: Better Oversight Needed for Youth Jobs Programs

… of Taxation and Finance (Tax) could use the information it receives from tax returns and from Labor more effectively … to tighten oversight of the program, saying it would deter youth from participating and citing limited …

https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programs

CUNY Bulletin No. CU-337

… Pursuant to an agreement between the City University of New York and the CUNY Research Foundation, certain professional … period effective date. If the employee is separated from State service in the full-time record and it is determined …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-337-2008-cuny-research-foundation-grant-payments-summer

State Agencies Bulletin No. 1575

… date. OSC will update this document, as needed, and make it available to agencies. Tax Withholding Regular Wages … acquainted with IRS Form W-4 and New York State Form IT-2104 (Employee's Withholding Allowance Certificates) and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wages

CUNY Bulletin No. CU-230

… Pursuant to an agreement between the City University of New York and the CUNY Research Foundation, certain professional … not process the payment. If the employee is separated from State service in the full-time record and it is determined …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-230-grant-payments-summer-research