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Opinion 88-65
… 2, 1980). Prior to the amendment, section 986(1) stated only that receipts were to be provided to the "person paying …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 … serve such municipality " (emphasis added). As noted, the meaning of "municipality" for this purpose is the county ( cf …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 2001-2
… be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of points in … greater than the statutory minimum in order to qualify for the twenty-five points for that activity; and (3) A … system, points must be granted to firefighters meeting the criteria for that activity. It is our opinion that article …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2State Agencies Bulletin No. 648-A
… Trainees who are in Department 10410 are not eligible for this Cash Advance Payment Background Pursuant to Chapter … with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care … on record will then be correctly taxed with any applicable Federal or State taxes. Undeliverable Checks Inactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01DiNapoli Report Identifies Trends in Causes of Subway Delays
… in the first half of 2025 remained better than in 2019, but the causes of delays have changed as riders have … police or medical response caused 23% of delays in 2024, but were down 7% in the first half of 2025 compared to the … to 534 in 2023 as ridership returned and service increased but were still below 2019 levels. Through June 2025, there …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDiNapoli Report Highlights MTA's Significant Needs
… adjusted) was needed for this work. As of Dec. 2023, only $315 million in shop and yard projects were completed … at Penn Station are in poor or marginal condition and have only received minimal capital funds in recent years. LIRR’s …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsII.3.A Planning – II. New York State Financial Accounting
… Division of the Budget staff and the Governor . These sessions focus on major fiscal and policy issues and may lead …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningDiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… disaster occurs. I commend State Comptroller DiNapoli’s report and look forward to working proactively with NYCEM to … to date, and complete. NYCEM generally disagreed with the report’s findings. Its response is included in the audit. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersDiNapoli: 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-ignoredXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… The use of the Real Estate module is being implemented in a phased approach, beginning with The Office of General … a separate invoice for the variable cost. The SFS will build Accounts Payable lease vouchers at the frequency … month for which rent is due Invoice Received Date Voucher Build Date Payment Term 1N Invoice Date Voucher Build Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… OVERVIEW AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, … the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of resources and … in the form of operator identification and passwords. Voucher Authorizer Designation Section 110 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processCUNY Bulletin No. CU-710
… 2% pay rate increases. Affected Employees CUNY employees in the New York State Nurse Association (NYSNA) in Bargaining Unit TE are affected. Background The CUNY Board … the hourly and annual rates effective 12/16/2020 as stated in the revised rate chart . Effective Dates The 12/16/2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateState Comptroller DiNapoli Releases Municipal Audits
… of. In addition, town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576. Also, … Department was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. Town of Mooers – Cash Management …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsNew York City Agency Services Monitoring Tool
… can impact the City’s ability to provide adequate public services for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, being the most populous … strengthen oversight and allow the public a view into City services, has been modernized, including the release of the …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolState Agencies Bulletin No. 1672
… Purpose To request verification of the agency address that will be displayed on employee Form W-2 for 2018 Effective Date(s) Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency … To request verification of the agency address that will be displayed on employee Form W2 for 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1672-verification-agency-return-address-employee-form-w-2-wage-and-taxSagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Village of West Hampton Dunes – Financial Operations (2013M-390)
… financial reports with OSC within 60 days following the close of each fiscal year, as required by law, and ensure …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390State Agencies Bulletin No. 1597
… Purpose To request verification of the agency return address that will be displayed on employee Form W-2 for 2017. Effective Date(s) Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1432
… Purpose To request verification of the agency address that will be displayed on employee Form W-2 for 2015. Effective Date(s) Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency … To request verification of the agency address that will be displayed on employee Form W2 for 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1432-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1514
… Purpose To request verification of the agency address that will be displayed on employee Form … To request verification of the agency addressthat will be displayed on employee Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1514-verification-agency-return-address-employee-form-w-2s-wage-and-tax