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Opinion 92-3
… or receiving gifts unconstitutionally vague as a basis for criminal prosecution). Whether the loan constitutes a gift … that contract with the town. Finally, we note that the courts of this State have held public officials to a high …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Fund's Mission, Values and Investment Philosophy
… Market beliefs We believe that in highly efficient markets, we should gain exposure through low-cost, passive strategies. In less efficient markets, we consider active strategies where: We understand …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… The critical role farms play in New York cannot be overstated, both as an … statewide trends, seeing growth in both the number of farms and in farmland in some counties. Access to fresh, … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsMaximizing Incentives for Individuals With Disabilities
… of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of the New York … of Mental Health OMH has ensured that State agencies and employment service providers are taking full advantage of the New York …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 … to assess the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followOpinion 99-14
… constitutes indirect expenditure) GENERAL MUNICIPAL LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of … to competitive bidding under General Municipal Law, §103 if it involves a direct or indirect expenditure in excess … subject to the competitive bidding requirements of section 103 of the General Municipal Law. General Municipal Law, §103 …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Essential Policy Elements – Travel and Conference Expense Management
… typically reimbursable such as hotel room charges, mileage allowances, taxi and rental car expenses, and expenses for meals or a per diem meal … their home or work site. General maximum reimbursement rates for various types of travel expenses, including a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsTown of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54DiNapoli: Fix Delays With Child Support Payments
… million at the end of federal fiscal year 2016, according to an audit released today by State Comptroller Thomas P. … York's child support program, has made some improvements to the way funds are distributed, DiNapoli's auditors … This is a persistent problem in New York that needs to be fixed," said DiNapoli. "These delays hurt the families …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… Recent research suggests that each 1°C increase in temperature will cost the U.S. 1.2% of its gross domestic …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerMonroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179English Language Learners Programs
… is adequately overseeing whether school districts are providing services to English Language Learners as … Education Department (SED) data shows that ELL enrollments are on the rise in New York, with the number of ELL students … to ELLs in New York State. Under Part 154, students are generally entitled to receive an education in the school …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDirect Deposit Program
… With direct deposit, your pension payment is deposited directly into your bank account on the … day of each month. Our Pension Payment Calendar lists the schedule of direct deposit dates by month. Not using direct …
https://www.osc.ny.gov/retirement/retirees/direct-deposit-programFare Evasion
… and the Metropolitan Transportation Authority (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare … and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: Transit and MTA … City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionState Agencies Bulletin No. 2083
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2022 tax … Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2State Agencies Bulletin No. 2181
… is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2023 … Employees: Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. … Effective Dates: Employees may provide consent to opt out of receiving a paper Form W-2 statement at any time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… Purpose: The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2024 tax … Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2State Agencies Bulletin No. 2385
… Purpose: The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2025 tax … Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2385-new-york-state-payroll-online-nyspo-electronic-delivery-2025-form-w-2Opinion 89-50
… NY2d 80, 320 NYS2d 29; Denihan Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d … NYS2d 540; O'Brien v Mayor, Etc. of the City of New York , 25 Misc 219, 55 NYS 50, affd 40 App Div 331, 57 NYS 1039, 160 NY 691). The reasoning behind this is that the real …
https://www.osc.ny.gov/legal-opinions/opinion-89-50DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. Still, the LIRR had 31% more delays from train car problems last year than in 2019, showing there are still areas that can improve as … the Grand Central Madison terminal and ontime performance in 2023 that was better than in 2019 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priority