Search
Opinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Termination … Whether the term liabilities as used in section 2828 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-91-56DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… The Executive Budget for State Fiscal Year (SFY) 2021-22 relies on a range of actions to respond to the pandemic as well as eliminate a … The Executive Budget for State Fiscal Year SFY 202122 relies on a range of actions …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetSUNY Bulletin No. SU-348
… provided for in the 2022-2026 Agreement. Effective Dates – 2022: The 2022 UUP 2.00% Salary Increase will be paid using the following eligibility dates, effective dates, and check date: Comp Rate Code 2022 Eligibility Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professionalDiNapoli: Capital Planning Problems Persist at NYRA
… Problems with capital planning remain for the New York Racing Association (NYRA) years after a … of VLT revenue from the casino goes to fund education. For the period January 1, 2012 through June 30, 2014, NYRA … not have any “long-term” plans providing an overall vision for the organization or to explain how the projects listed on …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1DiNapoli Releases Analysis of Revised Executive Budget
… several measures to reduce the financial risks posed to New York by unpredictable tax revenues and federal funding, … and The budget proposes a congestion tolling program in New York City to generate revenue for the MTA, and … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetOpinion 93-10
… COUNTIES -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays … Thanksgiving and may not adopt a local law authorizing the closing of county offices on such day. Although the … known as Thanksgiving day". Section 24 does not, however, list the day after Thanksgiving as a holiday. The word …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli Expands State Pension Fund's In-State Investment Program
… an in-state-focused fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara Bank. … Investment Program. Investments managed by Hamilton Lane’s Hudson River Co-Investment Fund include Sleepy’s and …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… currently pending at 11 other portfolio companies: Aetna Inc., Delta Air Lines, Express Scripts Holding Co., NextEra Energy Inc., Nisource Inc., Raytheon Company, The Travelers Companies Inc., Waste …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… properly audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found … properly audited and approved prior to payment and that any travel expenses were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedImplementation of Selected Aspects of the Climate Mobilization Act
… Objective To determine whether the New York City Department of Buildings (DOB) has taken steps to ensure that private building owners are in … To determine whether the New York City Department of Buildings DOB has taken steps to ensure that private …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actOversight of Water Supply Emergency Plans (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, … responsible for overseeing the delivery of drinking water to ensure that it’s suitable for people to drink. Its Bureau of Water Supply Protection assists with … To assess the extent of implementation as of February 2025 of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followDiNapoli: NY's Homeownership Rate Lowest in the Nation
… New York state has the lowest homeownership rate in the nation, driven by low rates in New York City, according … New York state has the lowest homeownership rate in the nation driven by low …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the … To express an opinion on the fair presentation of the Financial Statements of the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Opinion 96-4
… are village moneys (see NY Const. Art VIII, §1; Grand Realty Company v City of White Plains , 125 AD2d 639, 510 …
https://www.osc.ny.gov/legal-opinions/opinion-96-4NY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… New York State Comptroller Thomas P. DiNapoli released the following … “Today’s action by the SEC will greatly improve the state pension fund's ability to assess and address risks and … risk, please see the 2023 Progress Report on the New York State Common Retirement Fund’s Climate Action Plan. About the …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-ruleDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… stabilized by state government and new industries, but is troubled by high poverty and a reduced tax base due to a … today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsSUNY Bulletin No. SU-367
… Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 … Wage Payments for Individuals Who File for Retirement Social Security Benefits: Per Internal Revenue Service … payments made to individuals who have filed for Social Security benefits to the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-367-2024-discretionary-increases-professional-servicesSUNY Bulletin No. SU-383
… and may be made to employees who are incumbents on the payroll (active or approved leave) on 06/30/2025. Per the … 980 Comp Rate Code = ANN, CYF, 21P, CAL, BIW, HRY, or FEE Payroll Status = Active or Approved Leave with Pay or … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-383-2025-discretionary-increases-professional-servicesAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit covers the … To assess the accuracy of the Office of the Medicaid Inspector Generals reported …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savings