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Opinion 88-71
Concerning the waiver of penalty charges arising from the nonpayment of water rents
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… State. “Comptroller DiNapoli’s annual report provides our best assessment of how well we are doing. The current report …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateUnified Court System Bulletin No. UCS-287
… Pay record for any of the following earnings codes on or after 04/02/2020 and while in an eligible Bargaining … 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, 87, 88, CT SOS Senior Officer Series Differential DR, F8, SY, 87 Agency … LOC Location Pay $4,300 LMH Location Mid-Hudson $2,150 SOS Senior Officer Series Differential $3,160 Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesArchived: Legislative Session 2015 –2016
… were used during the preceding calendar year. Eliminate Notary Requirement on Membership Application – Signed into …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016DiNapoli Releases Report on NYS Executive Budget
… is now forecasting reduced budget gaps. In his annual report assessing the proposed Executive Budget, State … needs while improving the state’s affordability. I’m also concerned this budget again advances provisions that … are reasonable and appropriate, providing a critical check on poor fiscal management and bond structuring choices that …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetDiNapoli and William Glasgall Op-Ed
… — the dollars sent to the federal government compared with the amount given back — for the first time in recent … era, and will state budget practices be transformed along with it? At the core of these questions is one main issue: … we saw first-hand how a lack of transparency — coupled with generous spending and an over reliance on debt and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edGreen Economy Boosts Job Growth in New York
… New York State Comptroller Thomas P. DiNapoli today released a report showing that New York’s environment and sustainability initiatives are … New York State Comptroller Thomas P DiNapoli today released a …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkNew York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … Payments Balloon During COVID-19 Approved payments to New York recipients for Unemployment Insurance totaled $32.1 … year 2019, approved Unemployment Insurance payments for New Yorkers totaled just $2.1 billion. Unemployment payments …
https://www.osc.ny.gov/reports/covid-19-july-22-2020DiNapoli: Wall St. Profits Soared in First Half of 2020
… of additional support, including action in Washington on a new round of stimulus and relief. Wall Street’s growth can … the pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about … gained since 2013. The average salary, including bonuses, for industry employees in New York City was $406,854 in 2019, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020DiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… Ten years after Superstorm Sandy devastated the New York City metropolitan area, killing dozens of people and causing billions of dollars in damage, the city needs to be better prepared for another catastrophic … Ten years after Superstorm Sandy devastated the New York City metropolitan area killing dozens of people …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersOversight of Kendra’s Law
… Objective To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted … receive their court-ordered treatment. Our audit covered the period from April 2019 to September 2023. About the … To determine whether the Office of Mental Health OMH is effectively monitoring …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawDiNapoli 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 have changed as riders have returned. The Metropolitan … Subway ontime performance OTP last year and in the first half of 2025 remained better than in 2019 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysState Agencies Bulletin No. 1493
… Purpose To notify agencies that newly established FICA tax deficiency … NYS (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … as FICA Exempt earnings which have since been determined to be FICA taxable. Rarely, an employee may have simultaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyState Agencies Bulletin No. 996
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in the … State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in paychecks dated June 3, 2010. … OSCs automatic processing and to provide instructions for agency processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employeesCUNY Bulletin No. CU-547
… Purpose To notify agencies that newly established FICA tax deficiency … CUNY (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … as FICA Exempt earnings which have since been determined to be FICA taxable. Rarely, an employee may have simultaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareOpinion 88-65
… -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): … must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 … collecting officer must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked …
https://www.osc.ny.gov/legal-opinions/opinion-88-65State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Village of Corinth – Investment Program (Saratoga County) … options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery County) Town officials … $1 million in New York State and Local Retirement System appropriations, which is approximately $414,000, or …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsVendor File Advisory No. 6
… GFO Update - Vendor Designations Guidance: The Office of the State Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsVillage of Scottsville - Financial Management (2018M-75)
… to ensure that they are accurate, properly supported, for valid Village expenses and in compliance with required …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75City of Corning – Foreign Fire Insurance Funds (2017M-143)
… of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the … period July 1, 2015 through June 23, 2017. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. The City is governed by a Mayor and an eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143