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State Agencies Bulletin No. 1439
To inform agencies of the process for handling the late submission of Form AC230 Report of Check Return For Refund Or Exchange and the impact on the employee
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016Opinion 91-16
… to the Real Property Tax Law is based upon the actual line count, rather than upon agate measurement. If the notice … publishing such notice is entitled to the additional per line charge allowed by statute. You ask whether the charge … be calculated on the basis of agate measurement or actual line count. Real Property Tax Law (RPTL), §1014 provides that …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli Report Highlights Where New Yorkers Work
… care and social assistance had the greatest increase in jobs since 2019, with the sector now comprising nearly one in five jobs statewide. This sector was also the top employer in 2023 … in the leisure and hospitality and retail trade sectors, at 27.1% and 22.4%, respectively. Both ranked among the top …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workState Agencies Bulletin No. 1127
… of Check Return For Refund Or Exchange) and the impact on employee’s 2011 Form W-2 (Wage and Tax Statement) and … limitations for AC230s received after this date. Impact on Employee Form - W2 Reporting The IRS considers … have the income reported or subject to taxation. Impact on Recovery of Taxes OSC has a limited ability to recover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012DiNapoli & NYC Make it Easier to Save for College
… . "The NYC Kids RISE Save for College Program provides a platform to empower communities and families to save for … Kids RISE achieve its important mission." "This is great news for children and families. As the first in my family to …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeOpinion 91-38
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … is accompanied by a certified check or other security in accordance with the requirements contained in the plans and specifications or in the public …
https://www.osc.ny.gov/legal-opinions/opinion-91-38NYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2019-20 was 3.38 … its estimated value to $216.2 billion, according to New York State Comptroller Thomas P. DiNapoli. "The Fund is … The New York State Common Retirement Funds Fund estimated return …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsHoltsville Fire District – Financial Management (2025M-4)
… properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board transferred an … properly establish and manage capital reserve funds As a result from 2019 through 2023 the Board transferred an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … or cooking. Resampled for Cycle Three, the fourth outlet’s test results showed the lead level was reduced below the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… Fund’s (Fund) request that they increase the use of renewable energy in their operations and supply chain. “More Fortune … priced and will provide them with options in times of volatile fossil fuel prices. This commitment to renewable … Retirement Funds Fund request that they increase the use of renewable energy in their operations and supply chain …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… New York State Comptroller Thomas P. DiNapoli has directed staff to prohibit all new investments in Russian companies and to review the New … New York State Comptroller Thomas P DiNapoli has directed staff to prohibit all new investments in Russian companies and to review the New …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewOpinion 89-63
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22; Civil Practice Law and Rules, §§8017; 8019[d]). Section … housing authorities are exempt from court fees. January 22, 1990 Michael Colodner, Esq., Counsel Office of Court …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 92-21
… of numerous pending cases brought under the Vehicle and Traffic Law which have never been prosecuted, the town or … numerous charges pending for violations of the Vehicle and Traffic Law. In presenting this question, you have described … misdemeanors and moving violations under the vehicle and traffic law, instituted in and triable in such a court, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21DiNapoli: 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 … and 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-ignoredXVI.3.H Materiality – XVI. Financial Reporting
… be made on the basis of immateriality. The Office of the State Comptroller may subsequently, at its discretion, modify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityOpinion 91-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In connection with the State Comptroller's authority to … to fill out a form listing certain outside employment and business interests in order for the Comptroller to determine …
https://www.osc.ny.gov/legal-opinions/opinion-91-2State Agencies Bulletin No. 1837
… place employees on a Paid Leave of Absence related to the COVID-19 health crisis and to introduce a new Time Entry … All employees are affected. Background In response to the COVID-19 health crisis, the United States federal government … to a mandatory or precautionary quarantine related to COVID-19, is experiencing symptoms of COVID-19 and is seeking …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions still exist at many … and collaboration on the audit of the use of motels to house the homeless,"said Albany County Comptroller Michael F. … and inspecting temporary residences (facilities that house individuals for less than 180 consecutive days), …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessOversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral … Mental Hygiene is effectively overseeing selected aspects of the practice of funeral directing. The audit covered the … To determine if the Department of Health is effectively overseeing the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directing