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Opinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COUNTY SHERIFF -- Enforcement of Judgment (method of computing interest on income … Concerning the proper method of computing interest on income executions served pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Opinion 90-8
… den, 35 App Div 625, 55 NYS 1149; see also Huttlinger v Royal Dutch West India Mail , 180 App Div 114, 167 NYS 158; …
https://www.osc.ny.gov/legal-opinions/opinion-90-8XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… can be easily identified by examining the face of the check. The heading reads: Comptroller State of New York - … the check to be cashed fraudulently, follow the forgery claim process below. Forgery Claims If a payee declares a … update AC 1551 (Affidavit to Support Claim of Forgery Endorsement) with the check information and submit it to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkOther Bulletin No. 49
… Fund instructions for processing the April 2019 SCF MC LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… saw a significant decline in 2020 as 89,000 (31.4 percent) jobs were lost from 2019, when employment reached a record 283,200 jobs. DiNapoli said tourists spent only $13 billion in 2020, … New York City before the pandemic, supporting 96,900 local jobs. When a visitor to the city attends a show, they also …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Opinion 91-13*
… INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (construction of public facility for use by a municipal … of participation ("COPS") to be issued to finance the construction of a public facility for use by the municipal … to the facility will vest in the IDA immediately upon its construction for no additional consideration. Under the …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Recent Trends and Impact of COVID-19 in the Bronx
… improved in the late 1800s, allowing easier access to Manhattan and attracting residents from the other boroughs … to parks and open space (see Figure 1). Pelham Bay Park, which includes Orchard Beach and a 13-mile saltwater … park in the City, more than three times larger than Central Park. Van Cortlandt Park is home to the nation’s …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxOpinion 89-1
… cause (see Smith , supra ), or by reason of death (see Lombardi v City of New York 78 Misc 2d 1057, 359 NYS2d 154 …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-33
… This opinion represents the views of the Office of the State … L 1928 ch 477, as amended; L 1930 ch 119, as amended). In this instance, the State legislation authorizing the … or government" (Municipal Home Rule Law, §10[1][i]). In this instance, the park district's enabling legislation is …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 2004-3
… This opinion represents the views of the Office of the State … §10 provides that: Hereafter, in any … city … described in this section, the amount to be raised by tax on real estate … described in paragraphs A and D of section five of this article, or renewals thereof: * * * (b) …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Other Bulletin No. 55.1
… with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-031) As of the date of this bulletin, there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 55.2
… This bulletin supersedes Payroll Bulletin No. Other-55.1 . Purpose The purpose of this bulletin is to … (Grade 001-031) As of the date of this bulletin, there are no positions with a Comp Rate Code of HRY or FEE. Information … ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilCUNY Bulletin No. CU-793
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … using an overpayment earnings code or an AC-230 . In this case, the negative retroactive adjustment may be … Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a Request for Special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-793-implementation-city-university-new-york-cuny-5-year-and-10DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… Almost 2.7 million New Yorkers, or 13.9% of the state’s population, lived in poverty in 2021, compared to 12.8% of all Americans, according to the first in a series of reports released today by State Comptroller Thomas P. … Almost 27 million New Yorkers or 139 of the states population lived in poverty in 2021 compared to …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
State Comptroller Thomas P DiNapoli released a report recommending concrete actions needed to improve building conditions protect tenant health and safety and strengthen management practices in New Yorks MitchellLama housing developments
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… Evergreen Gardens in the Bronx, and Tivoli Towers in Brooklyn, and found unsafe living conditions, including … these properties are managed responsibly and that tenant apartments are safe, well-maintained, and affordable.” The … apartments sampled. Tivoli Towers (1 building, 321 units, Brooklyn) Damage to the building facade first identified in …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… 2019 Source: U.S. Census Bureau, American Community Survey, 2019 Between 2015 and 2019, the U.S. Census Bureau … analysis of U.S. Census Bureau, American Community Survey, 2019 In 2019, the share of households without … analysis of U.S. Census Bureau, American Community Survey, 2019 Interactive Map View a map of New York State …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateOpinion 90-19
… been appointed, by the village board of trustees and the council of the fire department. Although the fire companies … village fire department cannot consent on behalf of the members of the company. This is in reply to your letter … Corporation Law, §1402[e][1]; see also 1988 Opns St Comp No. 88-55, p 111; 1987 Opns St Comp No. 87-76, p 113; …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkXI-A.9 Receiving – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES Overview The purpose of this section is to provide guidance to ensure that agencies … to support the validity of payments made. To assist with this requirement, agencies must have policies and procedures … and, with limited exceptions, open market purchases. This requirement applies to purchases where the agency issued …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receiving