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State Comptroller DiNapoli Releases School Audits

… authorization. Of 134 software applications reviewed, only three (2%) were listed on the district’s software …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-audits

DiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City

… through tough economic times, bought their first and only homes here, raised their families here, and retired here …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-city

Enrolling Members – Membership and Enrollment

… more than one participating employer. Even if a member only works part-time, if he or she is already a member of … they are guaranteed a date of membership for that day. The only exception is if the employee does not work regular …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-members

Opinion 88-49

… Requirements (effect of failure to comply with) VILLAGE MAYOR -- Powers and Duties (authority to make motions at … dismissal. VILLAGE LAW, §§3-301(4); 4-400(1)(a): A village mayor may make motions in the same manner as any other member … to your letter concerning the authority of the village mayor to remove members of boards or commissions. In a …

https://www.osc.ny.gov/legal-opinions/opinion-88-49

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Baldwinsville Central School District , Chenango … balance and spent nearly $23.8 million (93 percent) less of appropriated fund balance and reserves than were budgeted … unrestricted fund balance averaged about 9.4 percent of the next year’s budgetary appropriations over the last …

https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0

Proposed Regulations

… is amended to read as follows: c. MTA subsidiaries shall mean the Long Island Rail Road Company, the Metro-North … planned use or purpose of debt issuances; scheduled debt service payments for both issued and proposed debt; the … amount of proposed debt and assumed interest rate(s); debt service for each issuance as a percentage of total pledged …

https://www.osc.ny.gov/legislation/proposed-regulations

DiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks

… supervision. DiNapoli’s auditors found that of those, only 111 IIDs (5 percent) were actually installed and there … DMV checks. Auditors found evidence of monthly checks in only one of those cases; and In nine of the 68 cases, the DMV …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locks

DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing

… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s … of affordable housing in New York demands that subsidized apartments go to the families who need them,” DiNapoli said. … isn’t the case. HPD needs do a better job of ensuring that apartments are occupied by qualified residents and protect …

https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housing

State Agencies Bulletin No. 1194

… gross wages.This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … Agencies are required to provide the Office of the State Comptroller (OSC) with the information on the value of … requiring employees to substantiate their business use of State-provided vehicles and chauffeur services.If an employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-and

Opinion 91-47

… to the admission of the will to probate and those relating only to the eligibility of the person named in the will to …

https://www.osc.ny.gov/legal-opinions/opinion-91-47

State Agencies Bulletin No. 1098

… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … Agencies are required to provide the Office of the State Comptroller (OSC) with the information on the value of … requiring employees to substantiate their business use of State-provided vehicles and chauffeur services. If an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-and

DiNapoli Releases Executive Budget Report

… New York state’s fiscal position has improved, but the state may face … in the evaluation of the 2016-17 proposal. “The state's fiscal position is much improved because of actions by the … candidates and reduced limits on campaign contributions. Fiscal Position Growth in tax collections and …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-report

State Agencies Bulletin No. 1424

… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2015. Affected … (3) years. Cost of any Charges Incurred During Personal Usage Officers and employees who are permitted to utilize … for the costs of any charges incurred during any personal usage. These charges may include tolls paid with EZ Pass …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-provided

State Agencies Bulletin No. 1510

… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2016. Affected … (3) years. Cost of any Charges Incurred During Personal Usage Officers and employees who are permitted to utilize … for the costs of any charges incurred during any personal usage. These charges may include tolls paid with EZ Pass …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-provided

Opinion 91-26

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Architectural … employing library board member's daughter) -- Interest In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL …

https://www.osc.ny.gov/legal-opinions/opinion-91-26

Opinion 90-29

… restitution payments. Effective November 1, 1984, a new subdivision was added to CPL, §420.10 which provides as … to whom payments are to be remitted pursuant to subdivision one of this section may place such payments in an … for the longest period of time. For the purposes of this subdivision, the term 'undisbursed restitution payments' …

https://www.osc.ny.gov/legal-opinions/opinion-90-29

Opinion 90-54

… (see ERISA, §4[b] and IRC, §414[P][9]). QDRO's apply only to plans to which IRC, §401(a)(13) also applies. … last sentence of section 401(a), subparagraph 13 applies only in the case of a plan to which section 411 relating to …

https://www.osc.ny.gov/legal-opinions/opinion-90-54

Opinion 90-49

… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (improvement district … DISTRICTS -- Commissioners (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to … per day amount for each day on which he or she actually and necessarily renders services on behalf of the district, …

https://www.osc.ny.gov/legal-opinions/opinion-90-49