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Opinion 88-12
… personnel or by one village acting as "lead agency" and contracting to provide the service to the others. You ask … personnel or by one village acting as "lead agency" and contracting to provide the service to the others. General … personnel or by one village acting as lead agency and contracting to provide the service to the others …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 88-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may be determined to be unneeded for village purposes if the proceeds from the sale of a parcel are used by the village to purchase or …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Wall Street Bonuses and Profits Decline in 2015
… in the financial markets,” DiNapoli said. “While the cost of legal settlements appears to be easing, ongoing weaknesses … that pre-tax profits for the broker/dealer operations of New York Stock Exchange (NYSE) member firms—the traditional measure of industry profitability—declined by nearly $1.7 billion to …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Transforming Into Construction & Development
… Objective To determine whether the reorganization of the Metropolitan Transportation Authority’s MTA Capital … & Development as part of transforming the MTA resulted in improved service levels for customers, process … To determine whether the reorganization of the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentOpinion 90-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund … refund to a county which amount reflects that portion $500 of each index fee received by the county clerk which should …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Town of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic … should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … The Board adopted unrealistic budgets The budgets …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 89-27
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Equal Protection … health insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is consistent with equal protection provisions in the State and federal constitutions. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A school district may not transfer the unexpended balance of an insurance reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. BONDS AND NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum … Whether the issuance of bonds by a noncity school district is subject to …
https://www.osc.ny.gov/legal-opinions/opinion-93-17DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearState Agencies Bulletin No. 2179
… lump sum payment amount. Divide these additional hours by 1360, round the result to four places, multiply by the full … lump sum payment amount. Divide these additional hours by 1360, round the result to four places, multiply by the full … employee not been on an Unpaid Military Stipend Leave by 1360, round the result to four places, multiply by the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceCUNY Bulletin No. CU-775.1
… Batista Jr., University Executive Director of Classified Staff Labor Relations, authorizes the December 2023 Uniform … (full-time) Campus Public Safety Sergeant Be in Active pay status for at least 100 working days from June 1 to November … $780.50 Campus Peace Officer (hourly) Be in Active pay status for at least 522 hours from June 1 to November 30 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2023 Uniform … The purpose of this bulletin is to provide agency instructions for processing the City University of New York CUNY December 2023 Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedCompliance With Freedom of Information Law Requirements
… statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 … information. 1 For example, while one DOT regional office on its own provided its FOIL procedures manual, three other … impact the reliability of the evidence they are relying on, whether the obstruction is deliberate by an auditee or …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Number of Domestic Violence Victims Rises in 2022
… The number of domestic violence victims increased in 2022 by 8.5% in New York City and 8.7% in the rest of New York state when compared to 2019, according to an … emotional trauma,” DiNapoli said. “With increased numbers of domestic violence victims across the state over the past …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022State Agencies Bulletin No. 2105
… of Shift Differential (Earnings Code SDF) changes and to provide agency instructions for calculating and processing future SDF payments for specific nursing … Code SDF will be paid using the following effective dates and check dates. Pay Cycle/Pay Period Type Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesReview of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with … Our office examined certain advance payments made pursuant to grant contracts or agreements (contracts) by SED during …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… devastating economic effects of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city … devastating economic effects of the pandemic and the long road back to normal Today in releasing its preliminary 2022 budget the city took …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetState Agencies Bulletin No. 2129
… CSEA Signing Bonus and to provide processing instructions for entering the payment for employees not processed automatically or who require an … employees in CSEA BU02, BU03, BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2067
… Officers’ Union, District Council 82 (Council 82) for interest arbitration eligible members (BU61) and interest … Amounts for BU 61 Earnings Code LMH LOC 1 LOC 2 Current Amount $1,280 $3,514 $3,438 2020 Amount $1,306 $3,584 … terminated from employment pursuant to a disciplinary termination are ineligible to receive payment of retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-and