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Opinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 93-9
… tax moneys); (need to be member of association to receive benefits); (use of money for scholarship program) INSURANCE … to disabled or indigent volunteer firefighters and their families. The scholarships must be available to all … are members of the Association. Insurance Law, §§9104 and 9105 govern the distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 2001-7
… the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to … Whether a town may impose a onetime entry fee equivalent to the assessments that would have been imposed on the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Comptroller DiNapoli Releases School Audits
… totaling $12,603. Bradford Central School District – Online Banking (Steuben County) While online banking transactions were appropriate, district officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… until the related funds have been posted in SFS. In the case of an audit disallowance, or any scenario where there is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryState Agencies Bulletin No. 1889
… job location is within the five boroughs of New York City (NYC) (effective December 31, 2018) will continue at $15.00. … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective December 31, 2018) will continue … Westchester County $14.00* Other (job location outside of NYC, Nassau, Suffolk or Westchester Counties) $12.50 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… Total revenue for New York City’s budget is expected to drop by 9.4% to $101.1 billion in Fiscal Year (FY) 2023 amid lower tax revenue and a decline in federal aid. The city also faces sustained challenges from a possible … Total revenue for New York Citys budget is expected to drop by 94 to $1011 …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… into the future and could leave less money to pay for services, according to New York State Comptroller Thomas … kick the can down the road. Its plans to issue debt to pay for operating costs and put off paying down its debt for capital projects may save money in the short-term, but …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… York State Comptroller Thomas P. DiNapoli’s annual report on the Metropolitan Transportation Authority’s debt levels found the MTA does not have the resources to fully fund its $54.8 billion 2020-2024 capital program, … It now can no longer afford to pay for the debt service on $9.8 billion in debt it had planned to issue for the …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… sure they get recycled has little knowledge of whether it’s actually happening or whether they’re going out with the … nickel and silver, and lithium-ion, all of which can pose a threat to the environment and human health and safety if … over 25 pounds and rechargeable vehicle batteries. Recycling in New York is managed by Call2Recycle (C2R), a …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not practicably determinable). Cost is … General capital assets should be accounted for at historical cost at estimated historical cost if actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 1871
… eligibility criteria are affected. Background Article 49.1 and Article 49.2 of the 2016-2021 ISU Agreement between the State of New York and the Civil Service Employees Association and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingDiNapoli: SED Oversight of Career Training Programs Falling Short
… “Career and technical education programs are supposed to teach students the skills needed to succeed in future jobs by …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortState Agencies Bulletin No. 1865
State Agencies Bulletin No 1865 2020 Clothing Allowance for Certain Agency Police Service Unit APSU Employees Represented by the Police Benevolent Association of New York State Inc PBANYS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1865-2020-clothing-allowance-certain-agency-police-service-unit-apsuDiNapoli: Wall St. First Half Profits Jumped
… second half and leave 2019’s year-end profits a guessing game. Although the securities industry has not yet reported …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedImplementation of Suicide Prevention Task Force Recommendations
… the U.S. Health and Human Services’ 2024 National Strategy for Suicide Prevention: The United States lost nearly 50,000 … with a particular focus on providing hope and recovery for adults with serious mental illness and children with … cause of death among all age groups. According to Centers for Disease Control and Prevention (CDC) data, as of February …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsResponse to Human Trafficking
… case management, temporary shelter and rental assistance, medical and mental health care, legal services, and food … this information as needed. Additionally, Provider annual reports to OTDA do not distinguish between confirmed and … are responsible for communicating with OTDA and submitting reports containing information such as whether survivors went …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingState Agencies Bulletin No. 2207
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingUnified Court System Bulletin No. UCS-338
… of the April 2024 Location Pay, Location Pay Mid-Hudson and Senior Officer Series Differential Increases. Affected … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesState Agencies Bulletin No. 2199
… agencies of OSC’s automatic processing of the January 2024 minimum wage increases for hourly employees and provide … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees: … Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wage