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Opinion 94-2
… authority, a city may not enact an ordinance which would exempt the mayor and members of the city council from paying … You ask whether a city may adopt an ordinance which would exempt the mayor and members of the city council, while on official business, from paying parking meter fees when parking their …
https://www.osc.ny.gov/legal-opinions/opinion-94-2DiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… contaminated sites that could pose risks to the public’s health and safety have languished in the state’s Brownfield … may allow contaminants to spread, put residents’ health and safety at risk and cost the state more money,” … Four were found to pose a ‘significant threat to public health or the environment,’ one of the highest threat levels …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programOpinion 90-15
… of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, … the town supervisor as commissioner pursuant to Town Law, §150, may appoint a deputy police commissioner to act in the … and serve at the pleasure of the town board. Town Law, §150(2) authorizes the town board of any town in which a …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityState Agencies Bulletin No. 2316.1
… Payroll Bulletin No. 2316 Purpose: The purpose of this bulletin is to provide information and processing … overtime rate for overtime eligible and ineligible employees and a temporary pre-shift briefing rate for eligible employees working in support of DOCCS. Affected Employees: Overtime eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesOversight of the Nourish New York Program (Follow-Up)
… in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The … (pandemic) in response to disrupted food supply chains and was intended to expand the State’s food supply network and markets for New York farm products while also providing …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followState Agencies Bulletin No. 2316
… regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a temporary pre-shift briefing rate for eligible employees working in support of DOCCS. Affected … regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesOpinion 88-53
… for sick leave, or accumulated vacation credit, or any form of termination pay : provided, however, if the … sum at retirement. The court stated that "(p)etitioner's form of payment was little more than a thinly veiled attempt to obtain pension credits for unused vacation time, which is excluded …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-64
… between municipality and public housing authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to provide for housing authority employees) PUBLIC HOUSING … Housing Law, §99 authorizes a municipal housing authority to provide health and dental benefits to its employees by …
https://www.osc.ny.gov/legal-opinions/opinion-88-64DiNapoli Releases July State Cash Report
… projections this month, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. However, tax receipts … lower than the first half of SFY 2022-23, according to the monthly State Cash Report released today by New York … growth, and easing inflation were all contributing factors to higher-than-expected tax receipts. However, global unrest, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… that New York is a place to visit and open for business, it should have clear objectives and show the public actual … sufficient outcomes. Although auditors found that ESDC got the advertising services it paid for, at a fair price, … in 2014. Auditors noted that the inductees for 2013 had all died prior to 1940 in contrast to the attention generated …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractDiNapoli: Public Authority Debt Ballooned to $329 Billion
… the statement of net assets and the statement of revenues, expenses, and change in net assets) and Debt (public …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… Highway and Bridge Trust Fund (DHBTF) to pay down debt from past projects and cover the operating costs for state agencies, according to a report by New York State … between state fiscal year (SFY) 2012-13 and SFY 2020-21 from $665 million to $594 million, a decrease of nearly 11%. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… of 2021 for the broker/dealer operations of New York Stock Exchange member firms, the traditional measure of … that have been cashed in. The estimate does not include stock options or other forms of deferred compensation for …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordXI-A.8 Payment Tolerances – XI-A. Purchasing
… many PO change orders for variances that result in small dollar match exceptions. For select items, tolerances allow … order when there is a minimal difference between the (i) invoice/voucher unit price per line item and the PO unit … Units do not need to process change orders for purchases where the item being purchased is subject to price …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesXI.4 Overview – XI. Procurement and Contract Management
… defined in legislation, they are typically referred to as “program” contracts and are often characterized as … (State Finance Law Article 11-B) has been enacted to facilitate timely review and approval of these agreements, … payments. This section provides information related to grant contracting, specifically: Not-for-Profit Prompt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… officials and trustees of our pension funds, we are taking bold steps to protect our residents, our economies and our …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… Department of Motor Vehicles (Department) administers the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, … Billing and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have … Board did not ensure there were no prohibited conflicts of interest and allowed claims to be paid prior to audit and approval. The Board did not adopt a code of ethics, as required by law. A Commissioner had a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151