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Opinion 91-56
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … legal obligation, responsibility or duty (see, gen., Black's Law Dictionary, 5th Edition, 1979). Thus, an obligation to … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. …
https://www.osc.ny.gov/legal-opinions/opinion-91-56DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… for school aid and other factors. General Fund Closing Balance and Reserves The Financial Plan projects the General Fund will end the year with a $7.2 billion balance, compared to $16.6 billion as of Dec. 31, due, in … earlier in the year. In SFY 2021-22, the General Fund balance is expected to decline to $5.7 billion by the end of …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetDiNapoli Releases Analysis of Revised Executive Budget
… January were $2.3 billion below the Division of Budget’s (DOB) initial Executive Budget projections. DOB has reduced estimates of tax receipts for the current and … of its response to the shortfall in SFY 2018-19 receipts, DOB also plans to use more than $1.5 billion in resources of …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetOpinion 93-10
… and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining day to … LAW, §10(1)(ii)(a)(3): A non-charter county must keep its offices open on the day after Thanksgiving and may not adopt a local law authorizing the closing of county offices on such day. Although the determination of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli Expands State Pension Fund's In-State Investment Program
… an in-state-focused fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD … move to the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge … small businesses for working capital, equipment or real property. With its focus on small business lending, NYBDC can …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programOpinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- … §202(5), the cost of an extension to a town water district is charged against only properties within the extension. The …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… for travel-related expenses are within established adopted guideline limitations. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… in 2013 vote) Peabody Energy 2013 Dr. Pepper Snapple Group Harley-Davidson Inc. KeyCorp Noble Energy Inc. PepsiCo …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five … (Regulations). Key Findings In our opinion, the financial statements referred to above present fairly, in all material … an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Oversight of Water Supply Emergency Plans (Follow-Up)
… assists with water system security, emergency preparedness and response, and the protection of critical drinking water … Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities … to provide information about any actions planned to address any unresolved issues discussed in this follow-up …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followNY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… Exchange Commission’s (SEC) adoption of the Climate Change Disclosure Rule: “This is a significant victory for investors … nearly 15 years, I have called on the SEC to mandate the disclosure of climate risk information to protect investors … and accountability, but the work to improve climate risk disclosure is not done. Investors must be vocal in the …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-ruleSUNY Bulletin No. SU-383
… which implemented the 2022-2026 Agreement between the State of New York and UUP, provides for Discretionary … the payments, campuses are required to complete a roster identifying employees who will receive a UUP 2025 … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-383-2025-discretionary-increases-professional-servicesSUNY Bulletin No. SU-367
… Covid-19 OT override (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to process … Time Entry Interface (NPAY502) using Earnings Code AJR, ARC, or ARO : Earnings Begin Date: The first date included … The last date included in the adjustment Earn Code: AJR , ARC , or ARO Amount: Amount to be adjusted Comments: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-367-2024-discretionary-increases-professional-servicesAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit … To assess the accuracy of the Office of the Medicaid Inspector Generals reported cost savings for calendar years 2008 through 2012 …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsTown of Ellicott – Justice Court (2015M-111)
… and accountability analyses are prepared and verified on a monthly basis and investigate any variances. … to perform, a thorough audit of the Court’s records on an annual basis. Evidence of an audit indicating the tests …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… has become dire. After finishing 2013 with a nearly $1 million deficit, we are expecting a deficit that exceeds … has increased slightly in the past decade and now stands at nearly 98,000. Also, the city’s median home value of … million to $5.6 million; Debt per capita for the city ($1,370) closely mirrors that of the median city ($1,390); and …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsReview of Travel Card Expenses
… Purpose The objective of our examination was to determine whether all the travel expenses incurred by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate … The objective of our examination was to determine whether all the travel …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesOpinion 91-9
… of Second Class Cities Law) SECOND CLASS CITIES LAW, §§4, 75; MUNICIPAL HOME RULE LAW, §23(2)(f): A city of the second … has implied authority under Second Class Cities Law, §75 to include in its annual estimate a reasonable amount for … class which is governed by Second Class Cities Law, §75 may not increase any item in the annual estimate submitted …
https://www.osc.ny.gov/legal-opinions/opinion-91-9DiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… York City has improved but it remains higher than it was prior to the pandemic, according to a report released today … compared to the rest of the state and the nation. Prior to the pandemic, nearly 50,000 city mothers preferred … York City has improved but it remains higher than it was prior to the pandemic according to a report released today by …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levels