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Opinion 88-43
… account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county corrections officers who …
https://www.osc.ny.gov/legal-opinions/opinion-88-43State Agencies Bulletin No. 235
… Purpose To revise the guidelines governing OSC's review and approval … recognizes that it is not always possible for agencies to complete their required processing steps by the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesDebt – 2022 Financial Condition Report
… commitments of its obligations. The rating agencies have previously cited issuing additional debt for operating …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … The board and district officials overestimated general fund appropriations by $6.7 million and appropriated $2.7 … Reserves totaling $2 million could cover expenditures for retirement contributions for at least nine years, workers’ …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed in Times Union
… potential action. These high-stakes decision points have become increasingly common in the last decade, making … of public attention. Many states, including New York, have debt limits in place on state bonds. However, the … of those limits varies greatly. In New York, the limits have been circumvented too easily, often with little public …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionState Comptroller DiNapoli Releases Municipal & School Audits
… were reviewed, nine collections totaling $77,705 did not have a receipt date documented in the records. Therefore, … (37%) water outlets in the district because they did not have a plan to identify all potential outlets for sampling. … Auditors also found that district officials did not have a remedial action plan that detailed which outlets were …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: New York Sees Improvement in Condition of Local Bridges
… counties had two each. Schenectady County had the fewest number of local bridges overall and was the only county that …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… opinion supports those efforts and should address any outstanding concerns. We will continue to work to remove … opinion crystallizes the guidance state lawmakers and EFC have provided the City of Troy, and I'm eager to see this … commitment state, federal, and municipal representatives have made to solving this public health, public safety and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalEDSS - General Help for All Transactions
… Primary Contact will be notified by email. The agency will have the ability to attach the additional documentation … (SFS). When the transaction is in “Draft” status, you have two choices: Cancel the transaction (it will not be … to use EDSS? Please see Browser Requirements . Do I have to use the on-page navigation (“previous” and “next” …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsOversight of Juvenile Detention Facilities (Outside New York City)
… For example, the Regulations require youth to have a health assessment upon admission and individualized … care for physical or mental health issues youth may have when they are admitted to detention facilities. We found … documentation were at specialized secure facilities, which have more specific requirements. Of the 82, 57 youth lacked …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityState Comptroller DiNapoli Releases Municipal & School Audits
… and procedures manual required the chief operating officer to ensure accurate inventory records were maintained to safeguard all assets, it did not provide detailed guidance … outlets identified that students, staff and the public may have access to and could consume water from, were not sampled …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 682
… Purpose To provide agencies with information and procedures regarding … for the new method of calculation, employees must be in an M/C non-statutory Annual or Hourly position immediately prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 2001-13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … are authorized to adopt local laws, not inconsistent with any general law or the Constitution, relating to their … provided in this chapter, local authorities shall have no power to pass, enforce or maintain an ordinance, rule …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13DiNapoli: North Shore Leads Staten Island's Growth
… the borough. “The North Shore is a key part of the growth story in Staten Island. It has contributed to the increase in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthDiNapoli Releases Executive Budget Report
… rising federal interest rates and the end of federal relief aid that was instrumental in balancing the past two … to a report by State Comptroller Thomas P. DiNapoli on the State Fiscal Year (SFY) 2023-24 Executive Budget. The … $227 billion in All Funds spending in SFY 2023-24, an increase of $5.4 billion, or 2.5%, from the prior year. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportState Agencies Bulletin No. 1944
… compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … period of less than the full 12 months, employees have the option of using the Prorated Annual Lease Value … method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 88-22
… , 53 Misc 2d 259, 278 NYS2d 527; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS2d 495, affd 45 AD2d 841, 358 …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Agencies Bulletin No. 2159.1
… compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … period of less than the full 12 months, employees have the option of using the Prorated Annual Lease Value … method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective Dates: Effective … Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective Dates: Effective … Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-provided