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Opinion 94-12
… property of a fire district; but see 1973 Atty Gen [Inf Opns] p56, concluding that a 99-year lease was a …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Community Development Block Grant – Federal Funding and New York
… Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary budget includes CDBG and CDBG-DR revenue totaling $423 million in FY 2025 and $295 million in FY 2026. The drop is largely due to … in CDBG-DR funds, which comprise $156 million in FY 2025, but just $57 million in FY 2026. The City allocated …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantStart Saving for Retirement
… Retirement may be far in the future, but the steps you take now—especially when … benefit is another source of income to help support you in retirement. Your retirement savings is the third leg of … Has Time to Grow It’s important to start saving as early in your career as you can so your money has time grow—or …
https://www.osc.ny.gov/retirement/members/saving-for-retirementYates County – Court and Trust Funds (2025-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Opinion 88-52
… the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are directors of a … real property from county) -- Interest in Contract (community college officers and employees who are directors of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 91-60
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 95-25
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy … of provisions of section 54-a of the State Finance Law to payments provided in the aid to localities budget) … AND PHRASES -- "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 92-12
… or fire district is liable for all medical treatment and hospital care furnished during such disability. General … continue to pay the difference between the amount received under such allowance or pension and the amount of the … used in subdivision 6. It is a general rule of statutory construction that, absent a showing of legislative intent to …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Agencies Bulletin No. 2394
… APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees: … Association of New York State, Inc. (PBANYS) provides for a Clothing Allowance Effective Dates: The 2025 APSU … OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuCattaraugus County – Court and Trust Funds (2014M-85)
… whereabouts of any person entitled to an estate payment is unknown. Key Findings The records maintained by the County …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Opinion 91-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … uniform standards set forth in specifications, with an award to the lowest responsible bidder. Therefore, it would …
https://www.osc.ny.gov/legal-opinions/opinion-91-34CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… Objective To determine whether CVS Caremark effectively audited pharmacy claims for the … Contract (Contract) with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer the prescription drug program for the Empire Plan. During this period, CVS Caremark processed and paid over 156 million claims …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programDiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… percent from 2007, according to a report released today by State Comptroller Thomas P. DiNapoli. The state ranks in the top 10 nationwide for milk and other dairy … local communities strong. It makes economic sense for the state to retain and promote our farms to feed our residents …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyState Agencies Bulletin No. 2232
… agencies of OSC’s automatic processing of the PEF 2024 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendState Agencies Bulletin No. 2204.1
… agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from … Comptroller Thomas P. DiNapoli’s annual estimate. Wall Street’s profits were up 1.8% in 2023, but firms have taken a … for the slight decline in the average bonus. “Wall Street’s average cash bonuses dipped slightly from last year, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022State Agencies Bulletin No. 2180
… and Historic Preservation in one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2161
… Purpose: The purpose of this bulletin is to inform agencies of the New Locked Query (LQ_TAX_NEW_W4_REQUIRED) to help them … who require a new Form W-4, Employee’s Withholding Certificate. Affected Employees: Employees who are: Newly … The purpose of this bulletin is to inform agencies of the New Locked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesSUNY Bulletin No. SU-350
… processing of the July 2023 Increase to On-Call Pay and provide instructions for payments not processed … the 2022-2026 Agreement between the State of New York and UUP, provides for a July 2023 increase to On-Call Pay. … 07/06/2023 are entitled to the increase. Earnings Codes and Payment Amounts Earnings Code SBN Earning Code SBU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesDiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August … $67.9 million compared to the same time last year. “Local sales tax collections in August continue a pattern of … County had the largest decline at 7.7%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-august