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Opinion 88-65
… must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a … such taxes. Such bill shall be enclosed with a succeeding mortgage statement sent to such mortgagor. This section shall … to the mortgagor at least annually with a succeeding mortgage statement. This conclusion applies to payments of …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-36
… to the greatest extent possible in conformance with the availability of such E911 system within the municipality" … to imposition of the surcharge in conformance with "availability" of the system in section 302(2) must be read … it county-wide except where the service is unavailable. Availability, we believe, relates to technological ability to …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 2001-2
… and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation required in order to be … category) GENERAL MUNICIPAL LAW §217(c): (1) A service award program sponsor may not require accumulation of more …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2II.3.A Planning – II. New York State Financial Accounting
… Typically, budget development begins at the program or sub-departmental level, with staff preparing individual … begins when the State Budget Director issues a policy memorandum – the “call letter” – to agency management. The call letter signals the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… has added functionality to allow for the management of Real Estate assets and leases. This section provides New York … the Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling the creation of lease vouchers via the Real Estate Module results in faster and more accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersNew York City Agency Services Monitoring Tool
… trends based on data available in the tool, highlighting agencies with the most improved and declined performance. The … most recent snapshot of available trends. While many City agencies report data on a timely and consistent basis, some … goals; however, the City states that each relationship between agency division and service goal is not necessarily …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolOversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards … To determine whether the New York City Administration for Childrens Services adequately operates Horizon and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an agency … Title 2 Chapter I Part 66 of the New York Codes Rules and Regulations requires each agency to maintain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processState Comptroller DiNapoli Releases Year-End Accomplishments
… in four years in State Fiscal Year 2014-15 (0.8 percent of payroll for the Employee Retirement System and 1.3 percent of payroll for Police and Fire Retirement System) because of … compensation benefits and more. Processed $15 billion in payroll checks for more than 250,000 employees in …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Agencies Bulletin No. 2325
… Rate (excluding Additional Pay Earnings) End Date: Leave blank unless a date already exists that must carry forward … remain on an existing row (if updating) Goal Amount: Leave blank Goal Balance: Leave blank Premium Overtime (Earnings Code PRO) Earnings Code: PRO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payState Agencies Bulletin No. 648-A
… For advance amounts between: Update with new amount: $0.01 $500.00 Amt * .667 $500.01 $600.00 $367.00 $600.01 $700.00 $434.00 $700.01 $800.00 $500.00 $800.01 $900.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01State Comptroller DiNapoli Releases Municipal Audits
… board did not ensure that officials and employees procured goods and services in accordance with the procurement policy. … the last 10 years, the city’s outstanding debt has grown 22.4 percent and the city’s debt service payments have risen …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… enacted, creating a statutory framework for court-ordered Assisted Outpatient Treatment to ensure that individuals with … in community-based services appropriate to their needs. Assisted Outpatient Treatment implementation is a joint … found areas in need of improvement, including length of Assisted Outpatient Treatment investigations and related …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… a matter of if, but when, another massive storm like Sandy will hit New York City, potentially crippling its …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersDiNapoli Report Highlights MTA's Significant Needs
… Needs Assessment is intended to provide a comprehensive view of the system’s capital needs. It helps inform the … increases made possible by the opening of service into Grand Central Madison. Metro-North Railroad The latest Needs Assessment shows that Grand Central Terminal’s 110-year-old train shed beneath Park …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… hot water is a hazard that is supposed to be addressed in 24 hours, but the city’s Department of Housing Preservation … from Oct. 1 to May 31 – the “Heat Season” – and hot water 24 hours a day. Tenant complaints about lack of adequate heat … made in FY 2018 and 533 complaints made in FY 2019. For 24 of the 25 buildings, the complaints were incorrectly …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredCUNY Bulletin No. CU-710
… Purpose The purpose of this bulletin is to provide guidelines and processing procedures for the … Retroactive Rate Increases To ensure the Job Data record is updated correctly for each employee, the agency should … earnings, excluding overtime. When an adjustment is needed to COVID-19 overtime such as CVO, ARC must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … safeguards, meant limited oversight. Because the recording secretary generally did not record membership’s authorization of disbursements during monthly meetings in the meeting …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays … overnight service came back, delays have risen again. Last year, the MTA ran 2.7 million trains with 486,614 … Subway ontime performance OTP last year and in the first half of 2025 remained better than in …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysSUNY Bulletin No. SU-372
… Salary Increase, agencies must submit a Pay Change on the Job Action Requests page using the Reason Code SIC (Sal Incr) … above. The Pay Rate field should be populated based on the information on the approved roster. Subsequent Rows If the … Payments for Individuals Who File for Retirement Social Security Benefits: Per Internal Revenue Service Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-suny