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Opinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 92-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2002-17
… for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… and put in place all possible cost-savings and alternative revenue actions to minimize costs to drivers. Raising tolls … was spent on the bridge – more than half of the Thruway’s capital spending – with an additional $254 million budgeted … cost of the Cuomo Bridge and other projects, but remaining capital costs associated with the bridge have been financed …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… New York City Employees’ Retirement System: Mayor Bill de Blasio’s Representative, Carolyn Wolpert (Chair); New York … Local 237. Teachers’ Retirement System: Mayor Bill de Blasio’s Appointee, Carolyn Wolpert; Deputy Chancellor … of Teachers. New York City Police Pension Fund: Mayor Bill de Blasio’s Representative, Carolyn Wolpert; New York City …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldFederal Employees in New York State – Federal Funding and New York
… 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. Employment has … of Federal Government Civilian Employees: New York, 2000 - 2024 Note: Numbers of annual average employees at all … of Federal Civilian Government Employees: New York, 2015 - 2024 Note: Not adjusted for inflation. Does not include …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateDiNapoli Report Identifies Trends in Causes of Subway Delays
… The Metropolitan Transportation Authority (MTA) has an opportunity to further improve performance and reduce … brings back riders, it’s important to understand where and how subway service is being disrupted and delayed,” DiNapoli said. “Targeting …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysEconomic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdfContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfOpinion 96-6
… to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, 800(3): A town supervisor who places insurance through … We reached this conclusion relying on former Town Law, §104 and former Penal Law, §1868 which essentially prohibited … is subject to the requirements of General Municipal Law, §104-b. Section 104-b requires a town to adopt written …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Online account. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you need five years of service …
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
… at retirement. To be eligible for this benefit, you must retire directly from public employment or within a year after … retirement plan. Meet the service credit requirement to retire under a special 20- or 25-year plan. …
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
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
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)
… at retirement. To be eligible for this benefit, you must retire directly from public employment or within a year after … retirement plan. Meet the service credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jDiNapoli: Tax Cap at Two Percent for 2019
… The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019About 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-planState Comptroller DiNapoli Statement on New York City Budget
… response to Mayor Mamdani’s statement on New York City’s budget. In December, DiNapoli released a budget analysis that estimated that out-year gaps were understated. “Today’s statement on the budget by New York City Mayor Mamdani begins the difficult … in response to Mayor Mamdanis statement on New York Citys budget In December DiNapoli released a budget analysis that …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetXVI.3 Overview – XVI. Financial Reporting
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial … Reporting Entity for the purpose of outlining the scope of what is and what is not included in the States periodic financial reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a refund to the State may occur for various reasons. For … employee expense report. When an employee owes the State a refund as the result of an employee expense report, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overview