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Opinion 88-18
… a town and village. That statute states: "* * *in a county in which a town contains within its limits an … of the Tax Law requires that mortgage tax payments by the county be made twice annually. The first payment is to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-56
… to your inquiry, the commissioner is paid a fixed salary by the firm and does not receive commissions. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-24
… the officer or employee is interested during the fiscal year, would not exceed $100.00. We do not have sufficient …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Opinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … bidding requirements for political subdivisions in this State. General Municipal Law §103 provides that, except as otherwise expressly provided by the State Legislature or by local law adopted prior to September …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 2006-8
… in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement to … of unused time earned. 1 It would be anomalous, in our view, to construe section 6-p as authorizing the creation of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 90-1
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2004-7
… located. Town Law §198(3)(d), however, is limited in its application to users of a town water district whose property …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2006-1
… call your attention to Matter of Board of Educ. v Ramapo Teachers’ Assn . , 200 AD2d 62, 611 NYS2d 962 lv den 84 NY2d … court noted that a past practice of prepaying salaries to teachers under a collective bargaining agreement was not a … §3015(3), which the court determined prohibits payment of teachers’ salaries in advances of services, the past practice …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1DiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal … 2008, according to a report on the recently enacted state budget released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… offset the revenue loss to the MTA from a reduction in the Payroll Mobility Tax on small businesses. Read the Financial …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesDiNapoli Releases Analysis of SFY 2024-25 State Budget
… market levels in 2021. Based on preliminary data for the 2022 tax year, total unearned income declined by 43.6% in SFY …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetState Comptroller DiNapoli Releases Municipal & School Audits
… duties; provide oversight of the clerk-treasurer’s payroll, or; perform required annual audits of the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2280
… Allowance should be processed in Administration pay period 17L, paychecks dated 12/04/2024 or Institution pay period 17L, paychecks dated 12/12/2024. Eligibility … Bargaining Unit 46, on the eligibility date, which is the pay period end date of the period including 11/01/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2290
… Purpose: The purpose of this bulletin is to provide agency instructions for … Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an … Absence/MLS); and Works in a food service or direct care title (see GOER memorandum for a list of eligible titles) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… after coming into office that the County's long-time top finance official was accused of pilfering funds from …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli Report Highlights MTA's Significant Needs
… regional transit systems and highlights the urgent need for the MTA to state its priorities and funding plans. “The … how much they’re going to cost and how the MTA is going to pay for them.” The MTA’s 20-Year Needs Assessment is intended … funding constraints. In its October 2023 Needs Assessment (2025-2044) Report, the MTA's first since 2013, it departed …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsOversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and … secure detention facilities—Horizon Juvenile Detention Center (Horizon) and Crossroads Juvenile Detention Center … not reported until May 28, 2020—2 days later. Insufficient prevention of contraband entering facilities: Contraband …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersVendRep System Contract Search
… entities, only approved contracts are displayed. Back to top Contract Search Roles Users are assigned roles which … contracts for their State contracting entity. Back to top Internet Browser The VendRep System is a secure web-based … are enabled within your browser settings. Back to top Conduct a Search A user may search for contracts by …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchState Comptroller DiNapoli Releases Municipal Audits
… of $9.8 million were increased by more than $3.6 million after competitive bids were received. In addition, town …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits