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Opinion 92-12
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 94-13
Whether a city may require disabled firefighters receiving payments pursuant to section 207a2 of the General Municipal Law to certify periodically that they are not engaged in any prohibited employment activities or file copies of their most recent income tax returns
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 88-18
… on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A newly …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-62
… authorizes town boards to establish capital reserve funds for the purpose of financing all or part of the cost of the … Town Law, §221(1) authorizes town boards to provide for the collection, separation, treatment, processing and disposal of solid waste and, for these purposes, to construct, operate and maintain "solid …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 89-27
… -- "Compensation" (for purposes of County Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; UNITED STATES … protection provisions guarantees (U.S. Const, 14th Amd; NY Const, art 1, §11; see also Internal Revenue Code, §89, …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 2004-7
… a village to sell, to a corporation, individual or water district outside the village, the right to make connections … charges imposed by a town board, on behalf a town water district, on property owners in adjoining towns who are permitted to use water from the district. Under section 198(3)(d), the county governing board …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7State Comptroller DiNapoli Releases Municipal Audits
… of unrestricted fund balance. As a result, real property tax obligations for town residents were likely higher than … project owners submitted the required annual reporting form and supporting documentation needed to monitor project …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Report Highlights MTA's Significant Needs
A report released today by New York State Comptroller Thomas P DiNapoli examines the Metropolitan Transportation Authoritys MTA latest 20Year Needs Assessment reviews the depth of work needed to upgrade New Yorks regional transit systems and highlights the urgent need for the MTA to state its
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
To determine the implementation status of the five recommendations made in our initial audit report Reducing Medicaid Costs for Recipients With End Stage Renal Disease Report 2015S14
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Special Classes and half-day and full-day Special Classes in an Integrated Setting. For the purposes of this report, … provided by these programs are based on fixed fees. In addition, DDI operated an SED-approved school-age special … DDI served about 577 preschool special education students in its cost-based programs. Local counties refer students to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … overtime totaling $31,783 for administrative duties. In visits to work sites, auditors noted an excessive number … Bridges and Repairing Defects (2014-F-9) (Follow-Up) In an initial audit report issued in April 2013, auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1682
… a new procedure to ensure the tax deficiencies are paid by the former employee. Former employees who incur a current … State, and Local, if applicable) increased or “grossed up” by the amount of the Social Security and/or Medicare tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactSUNY Maritime College Review of PCard Transactions and TCard Expenses
… employees. The objectives of our examination were to determine if the PCard transactions and travel expenses … for making PCard transactions. The card is used to purchase business related goods and services that are … by signing the Visa Card statement before it is sent to Accounts Payable. Furthermore, the supervisor must ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesState Police Disability (Section 363-b) – State Police Plan
… Eligibility You may be entitled to this benefit if, at the time of filing, you are: Under age 60; Permanently incapacitated (physically … and In the service upon which your membership is based. If you are discontinued from this service, voluntarily or …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bNew York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
State Comptroller Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced today that John Aber 49 of Staten Island pleaded guilty before Orange County Court Judge Robert H Freehill to grand larceny in the fourth degree
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerCUNY Bulletin No. CU-625.5
To provide agencies with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… most cases, the transaction will be processed in the next pay cycle following submission. Effective Date(s) Friday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.3
… most cases, the transaction will be processed in the next pay cycle following submission. Effective Date(s) Tuesday, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.2
… most cases, the transaction will be processed in the next pay cycle following submission. Effective Date(s) Friday, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6252-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.1
To provide agencies with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6251-updated-procedures-initiating-or-terminating-payroll