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Opinion 92-34
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Mandatory Surcharge … and remit the surcharge payments to the Justice Court Fund in the State Comptroller's Office. You have inquired with respect to the mandatory parking surcharges collected in certain cities pursuant to Vehicle and Traffic Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CLAIMS -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and … highway superintendent must contain an original signature of the superintendent or may contain a signature affixed by a …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Agencies Bulletin No. 1211
… Purpose To inform agencies of OSC’s automatic processing and to provide agency instructions for payments not processed automatically. Affected Employees Eligible … To inform agencies of OSCs automatic processing and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1211-2012-uniform-cleaning-and-maintenance-allowance-payment-certainDiNapoli: Corporations to Disclose Political Spending
… Co. (35.1%); Wynn Resorts (29.7%); Aetna (26%); United Healthcare Group (25%); Allstate (24.9%); Eli Lilly and Co. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingExxon's Investors Call for Meaningful Climate Risk Plan
… York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), and the Church of England, are calling on ExxonMobil to explain … mitigate climate change. "ExxonMobil has said it supports the Paris Agreement, but those are empty words unless the …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planTown of Windsor – Capital Project (2025M-52)
… of competition and documented the results to help provide assurance that one professional service contract totaling … seek or properly document competition, taxpayers have less assurance that purchases are made in the most prudent and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… in the workplace. “June is Pride Month, when millions of Americans come together to honor and celebrate the … DiNapoli said. “I have worked hard to make my office one of fairness and inclusion and as an investor will continue to call on companies to treat all of their employees with dignity and respect. We know that …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… DiNapoli also announced the Fund would make no new private market investments in funds focused on the extraction or …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Agencies Bulletin No. 2177
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance Allowance. … The purpose of this bulletin is to provide agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… epidemic are growing and the health, safety and prosperity of our communities are at risk.” DiNapoli’s report noted … York, in which heroin was a factor, reached a record high of 825 in 2014, the last year for which data are available … for Health Statistics. This number represents a jump of 159 deaths, or 24 percent, over 2013, and is nearly 25 …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesPension Payment Option Election – Divorce and Your Benefits
… should the member die before them. Generally, this is one of the joint allowance options. The parties should be aware … though the ex-spouse may only be receiving a small share of the overall pension benefit. For a full description of each option, see the Pension Payment Option Descriptions …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionSteuben County – Financial Management (2025M-127)
… reports. Understanding the Audit Area A key measure of a county’s financial condition is its level of fund balance, which represents the difference between … accumulated over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Agencies Bulletin No. 1016.1
… PayServ system and remind agencies of existing tools to do so. Affected Employees All Employees are affected. … locating next-of-kin. It is essential that PayServ contain correct and current addresses. The United States …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… is a contract let by the Office of General Services (OGS) for use by State agencies and other authorized users. State … can be found on the OGS website . Agency instructions for purchasing from centralized contracts are provided by OGS … in the centralized contract. OSC approval is required for purchase orders and contracts valued at over $200,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… AND POLICIES The Statewide Financial System (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations that will help prevent Business Units from processing and paying duplicate invoices. … The Statewide Financial System SFS requires Business Units to enter a unique Invoice Number on each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsOversight of Sidewalk Sheds
… To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk … DOB is responsible for regulating the safe and lawful use of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, Rules of the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsDiNapoli: Fiscal Stress Remains Low Among Villages
… System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system evaluated all non-calendar year local … System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesState Agencies Bulletin No. 1564
… of refunds for deferred compensation contributions in a current calendar year pay check for which an employee … compensation leave. Affected Employees Active employees in Company “NYS” who, in the current year, contributed earnings to a deferred … of refunds for deferred compensation contributions in a current calendar year pay check for which an employee was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1564-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesState Agencies Bulletin No. 1543
… exempt from Federal, State and/or Local tax withholding in tax year 2017. Affected Employees Employees who claimed … exempt from Federal, State and/or Local tax withholdings in 2016 and employees who submit withholding allowance certificates claiming exempt in 2017 Effective Date(s) Administration paycheck dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1543-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2017State Agencies Bulletin No. 1456
… exempt from Federal, State and/or Local tax withholding in tax year 2016. Affected Employees Employees who claimed … exempt from Federal, State and/or Local tax withholdings in 2015 and employees who submit withholding allowance certificates claiming exempt in 2016 Effective Date(s) Administration paycheck dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1456-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2016