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Opinion 89-33
… it is our opinion that certification for hourly services should be based, at a minimum, on an itemized statement from …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 89-20
… officials. Therefore, we believe the fire district should adopt a separate code of ethics for fire district …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 89-45
… any payment is approved. Also, where possible, payment should be made pursuant to the payroll method to permit more …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 88-70
… FINANCE LAW, §34.00: In the absence of express statutory authority, a city may not conduct an advisory referendum on … of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg …
https://www.osc.ny.gov/legal-opinions/opinion-88-70City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6State Comptroller DiNapoli Releases Municipal & School Audits
… she paid for with her personal credit card. The village should not reimburse anyone other than current village …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases Profile of New York's Small Business Owners
… Even as many small businesses shuttered their doors or struggled through the pandemic, entrepreneurs in New York continued to identify and pursue new opportunities, according … pandemic,” DiNapoli said. “Policymakers should encourage small business growth, and particularly initiatives to spur …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… This plan is a strong starting point for the mayor and I urge him to remain cautious and look at the long-term … full-day prekindergarten and after-school programs should be expanded, they have yet to reach a funding …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… P. DiNapoli and Preet Bharara, the United States Attorney for the Southern District of New York, announced today the … and deceived state officials to ensure he got his hands on money that didn’t belong to him. I want to thank New York … was reported deceased as of August 5, 2010. The death certificate filed with the Probate Court in Kenshaw …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannCitywide Payment Services and Standards – Controls Over Payments
… concerns if this information is available. While CPSS management states these reports do not need to match because …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDiNapoli Releases Annual IDA Report
… The tax breaks they provide do impact local taxes and should be looked at closely. Publishing this information, …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as $1 … economic development, business investment and job creation in New York. The Public Authorities Law (PAL) requires it to …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Comptroller DiNapoli Releases Municipal & School Audits
… improperly remained in the commissioner’s custody that should have been turned over to the Office of the State …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsApplication Review and Site Permitting for Major Renewable Energy Projects
… the most aggressive in the United States, and require 100% carbon-free electricity by 2040, placing New York’s …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsCUNY Bulletin No. CU-604
… instructions for processing payroll deductions for the 2018 CUNY Charitable Campaign Deduction Code 897 . Affected … All employees Effective Date(s) Payroll deductions for the 2018 CUNY Charitable Campaign will begin in paychecks dated … 2018 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaignVillage of Washingtonville – Budget Review (B25-6-1)
… reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws of 2023, as amended, …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Agencies Bulletin No. 1031
… expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal … of the payment is taxable. Jane's pay stub for 12/22/10 shows year-to-date gross wages of $63,000. The 12/31/10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1093
… expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal … of the payment is taxable. Jane's pay stub for 12/21/11 shows year-to-date gross wages of $63,000. The 12/30/11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 933
… expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. "Excess amount” is the portion that is greater than the applicable Federal … of the payment is taxable. Jane's pay stub for 12/23/09 shows year-to-date gross wages of $63,000. The 12/31/09 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s securities industry for 2024 reached … COVID-19 pandemic highs. Wall Street’s profits rose 90% in 2024. “The record high bonus pool reflects Wall Street’s … dampen the outlook for parts of the securities industry in 2025.” The total estimated 2024 bonus pool is 34% higher …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024