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Opinion 89-60
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-67
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 96-17
… that it is significantly devoted to the technical training of the firefighters who would attend. A fire … the course provides, to a significant extent, technical training relevant to the duties of the firefighters who would … the board of commissioners determines it to be a "bonafide training school"; (2) may a fire district, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 95-4
… COUNTY LAW, §209: A county board of supervisors generally is authorized to conduct an investigation regarding the … all books, records, papers and documents material or relevant to the investigation". Section 209 also provides … Except as referenced above, section 209 does not specify what procedures the board, or a committee of the board, may …
https://www.osc.ny.gov/legal-opinions/opinion-95-4State Comptroller DiNapoli Releases Municipal & School Audits
… million) in a money market account, earning $1.8 million, at a banking institution earning lower than other interest …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and receivables are in balance in SFS. Agencies must change the ChartField strings on the voucher to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingImplications for the Future – 2021 Financial Condition Report
… The Economic Outlook: Employment Struggles and Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to … While the recession brought on by the COVID19 pandemic was shortlived employment has yet to …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureState Comptroller DiNapoli Releases Municipal Audits
… anticipated to be received by the city through the Federal American Rescue Plan Act of 2021. The timing of the receipt …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… improving riders’ experience and bringing them back to the transit system. The report finds that delays to capital … capital program to repair, modernize and expand the transit system appear increasingly unrealistic. “The MTA and … is predominantly in the outer boroughs, while major transit hubs continue to lag, as DiNapoli’s subway ridership …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programState Agencies Bulletin No. 1900
… of a treaty between their country and the U.S. with wages in tax year 2020 are affected. Background According to the … Dates 2020 Form 1042-S will include earnings paid in the following paychecks dated: Institution 01/02/2020 - … below: Box 1 : Income Code The two-digit code populated in this box identifies the type of income received. This code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… nearly $5.6 million in restitution for the victims. I also want to thank all of our partners on the local, state, and … to pay Conmac’s bills and for his own personal interests. He took advantage of investors’ trust in his credentials and … owned another firm called Sisk Investment Services that he ran out of his Syosset home. He convinced his existing …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeDiNapoli Announces State Contract & Payment Actions for October 2014
… Solutions SES for an energy audit at SUNY Stony Brook. Gaming Commission $2.4 million to Taft Stettinius & Hollister LLP … to the selection of applicants to develop and operate a casino. Division of Criminal Justice Services $1.6 million to …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… consequences when companies did not deliver. This has to change.” DiNapoli’s office engaged the audit after lawmakers …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsReview of the Enacted Budget: State Fiscal Year 2021-22
… greatly needed fiscal relief — all positive developments for the enactment of a new State Budget. The American Rescue … State, in addition to billions of dollars more in support for New York City and other local governments, school … transit systems. The ARP also provides critical funding for programs to help households and small businesses still …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22State Police Bulletin No. SP-252
… processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide … are affected. Background: Chapter 130 of the Laws of 2025 implements the 2023-2026 Agreement between New York … to the general salary in April 2023, April 2024 and April 2025 for Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateState Agencies Bulletin No. 1110
… automatically. Affected Employees Eligible employees in Bargaining Units 06, 34, 46, 66 and 79 Effective Date(s) … Has thirteen (13) complete pay periods of service in such grade between April 1, 2010 and March 31 2011; and … of the Budget as recommended by the agency; and Is in an annual position in an eligible bargaining unit and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 88-16
… (2) no deduction can be made if a judgment debtor's weekly disposable earnings are less than thirty (30) times … the current federal minimum wage; (3) a judgment debtor's weekly disposable earnings cannot be reduced below an amount …
https://www.osc.ny.gov/legal-opinions/opinion-88-16State Agencies Bulletin No. 1947
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pef