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Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, … whom a town collecting officer must provide a tax receipt when taxes are paid from a mortgage escrow account. You have …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-36
… system pilot project to be installed only within the geographical confines of a police district within that county … ability to implement the service and not to a geographical boundary determined by the county. Further, the … E911 system pilot project to be installed only within the geographical confines of a police district within that county …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 2001-2
… (point accumulation required in order to be credited with one year of firefighting service); (participation in department responses required in order to be credited with twenty-five points); (granting of points for one … precedent to crediting an active volunteer firefighter with a year of firefighting service; (2) A program sponsor …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2II.3.A Planning – II. New York State Financial Accounting
… begins at the program or sub-departmental level, with staff preparing individual program requests. The head of … in their Budget Request Manual; reviewed for consistency with the call letter; and approved by the agency head. DIVISION OF THE BUDGET REVIEW In accordance with the schedule outlined in the call letter, agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… This section provides New York State Business Units with information on scheduling the creation of vouchers in … is being implemented in a phased approach, beginning with The Office of General Services (OGS) and OGS-managed … is accessible from the SFS home page after logging in with your SFS user ID and password. Process and Transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersState Agencies Bulletin No. 2325
… annual earnings and have a Payroll Status of Active, Leave With Pay or Leave of Absence on or after the applicable … the employee is eligible if a row does not already exist with the respective effective date and update the Annual Addl Earnings amount with the applicable rate as described below. If a row with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payState Agencies Bulletin No. 648-A
… represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction Officer Spanish Language Correction Officer Trainee* Correction Officer Trainee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01DiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… Having no heat or hot water is a hazard that is supposed to be addressed in 24 … winter when they complain that they have no heat or hot water.” City code requires landlords to provide heat from Oct. 1 to May 31 – the “Heat Season” – and hot water 24 hours a day. Tenant complaints about lack of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredDiNapoli Report Highlights MTA's Significant Needs
… concerning that some of the replacement cars have arrived with equipment problems. Overall, MTA needs to buy over 3,900 … only $315 million in shop and yard projects were completed with another $187 million committed. Long Island Rail Road … The MTA has spent $822 million since 2013 at Penn Station, with most of that on the new widened concourse. Meanwhile, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Public Schools – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high school and go to college require remedial courses, and nearly half never graduate. In general, college …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Year-End Accomplishments
… The New York State Common Retirement Fund reached an all-time high of $160.7 billion in 2013, State Comptroller Thomas P. … Fund in the Nation Announced the New York State Common Retirement Fund (Fund) closed the State Fiscal Year 2012-2013 … The New York State Common Retirement Fund reached an alltime high of $1607 billion in …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Comptroller DiNapoli Releases Municipal Audits
… (Tioga County) District officials did not comply with their procurement policy when procuring assets. Auditors … County) Auditors determined the board adopted budgets with unrealistic estimates, which resulted in operating … invested available funds in a financial institution with higher available interest rates, revenue could have …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… on debt to pay for operating expenses. Wyandanch Union Free School District – Budget Review (Suffolk County) State …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1SUNY Bulletin No. SU-372
… Administration will provide a copy of this roster in Excel format to OSC. To pay the April 2025 Salary Increase, … Stipend). Tax Information: These monies are taxable income subject to all employment taxes and income taxes, will … The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyDiNapoli Report Identifies Trends in Causes of Subway Delays
… the office that it revised how it classified delays for 2024 to assign more delays to specific incidents. Its new … which are incidents that lead to 50 or more delays. For this reason, this report focuses on comparisons of 2019 … incidents were caused by people on the tracks or stoppages for a police/medical response in 2023, 32% more than the 145 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysOpinion 96-6
… 560 NYS2d 988; Town of North Hempstead v Village of North Hills , 38 NY2d 334, 379 NYS2d 792; Opns St Comp No. 91-48, p …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Operational Advisory No. 14
… Billing Changes Due to Implementation of P2P Guidance: With the implementation of the Procure to Pay (P2P) … purposes. These measures keep New York State in compliance with CMIA Regulations. Guide to Financial Operations, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/14-federal-billing-changes-due-implementation-p2pOpinion 89-60
… of homes does not have a prohibited interest in a contract with the municipality for which he or she serves, the conduct … officer or employee has an interest in any contract with his or her municipality if he or she receives a direct … to mean any claim, account or demand against or agreement with a municipality (General Municipal Law, §800[2]). Since …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Implementation of Suicide Prevention Task Force Recommendations
… veterans, racial and ethnic minority groups, people with disabilities, LBGTQ+ populations, and youth. Between … is to promote the mental health of all New Yorkers, with a particular focus on providing hope and recovery for adults with serious mental illness and children with serious …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsOversight of Mental Health Education in Schools
… Association, and American Academy of Child and Adolescent Psychiatry) issued an urgent warning that the mental health …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schools