Search
Opinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2002-17
… firm to also submit a bid and, if the lowest responsible bidder, to be awarded a prime contract for a portion of the … subdivision or district therein to the lowest responsible bidder furnishing the required security after public … aware of the relationship between the engineer and the low bidder. The court, in determining that, under the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Federal Employees in New York State – Federal Funding and New York
… were more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. … more than 147,000 federal government employees working in New York, and is likely to decrease in 2025 as a result of … were more than 116000 federal civilian employees working in New York in 2024 earning $112 billion in wages …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateDiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the … Subway ontime performance OTP last year and in the first half of 2025 remained better than in 2019 but …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… revenue actions to minimize costs to drivers. Raising tolls should be the last option, and the Thruway has more … 2031. The last toll hikes occurred in January 2021, when tolls were increased for the Cuomo Bridge, those paying … Implementation of cashless tolling and problems with Tolls by Mail (TBM) system. The Thruway’s implementation of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … and you’re two months short, your sick leave credit can’t make up the difference. Qualify for a better retirement … credit, but you only have 19½, your sick leave credit can’t be used to reach the 20-year calculation. Increase your …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, … 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to you. …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, … 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to you. …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this optional benefit, you may receive service credit for your unused, … 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to you. …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jDiNapoli: Tax Cap at Two Percent for 2019
… be capped at 2 percent for the 2019 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … tax revenue, municipal budgets will still be vulnerable to rising fixed costs and potential federal funding cuts. … plans for next year." The tax cap, which first applied to local governments in 2012, limits tax levy increases to …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Management of Energy Consumption
… 2006 to January 31, 2012. Background Executive Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies … Other Related Audits/Reports of Interest Office of Mental Health: Compliance With Executive Order 111 Purchase of …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… of the records and reports of the Supervisor, or hire a public accountant to complete the audit. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followOutstanding Violations (Follow-Up)
… Our initial report, issued on December 1, 2011 found that New York City Department of Buildings (Department) managers … corrected and continued to pose an immediate threat to life and safety. The objective of our follow-up was to assess … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followAbout Offering a Retirement Plan – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… [read complete report – pdf] Audit Objective Determine whether Village of … Additionally, the Department of Public Works (DPW) Director and Deputy Director did not approve overtime hours … Village’s employee handbook. Recommendations The audit report includes six recommendations which, if implemented, …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewState Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today in response to Mayor Mamdani’s statement on New York City’s budget. In December, DiNapoli released a budget analysis that … New York State Comptroller Thomas P DiNapoli released a statement today in response to Mayor Mamdanis statement on New York Citys …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetState Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1XVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the … This section includes a discussion of the New York State Financial Reporting Entity for the purpose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overview