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Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by … Whether a separate board of commissioners of a water district governed by article 13 …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… has also had control of the 524-mile New York State Canal System. During parts of the past decade, auditors note … the authority continued to bear costs associated with the canal system, which had operating expenses of $62.1 million … Executive Budget to transfer responsibility for the canal system to the New York Power Authority. This transfer, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghState Agencies Bulletin No. 1695.1
… currently have any of the following deductions: Deduction Code Narrative Description 400 CUNY 403 Roth 403 Supplemental … over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular contribution … 9, 2019 OSC Actions To help prevent employees from making excess 403(b) deferrals in 2019, OSC will insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaCity of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… number of filers is at pre-pandemic levels, a greater share are non-residents, paying state taxes only on income … liability in 2021. These individuals also realize a larger share of earnings from capital gains and from bonuses, … has never reached the peak achieved in 2000, and the share of national industry jobs has declined steadily for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases Audits
… Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The … expenses for operations. Auditors found that the Sunnyside Manor development’s Board of Directors (Board) held a … of Labor – Controls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41) One of the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Statewide Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a … two have been partially implemented. New York State Health Insurance Program – CVS Caremark: Effectiveness of CVS … primary health benefits plan for the New York State Health Insurance Program, administered by the Department of Civil …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1448
… School for the Deaf employees who qualify for the 15-Year Rule. These employees can defer up to $3,000 in addition to … row will reflect: The employee’s current biweekly deferral election. The regular maximum contribution amount of $18,000 … to reflect the employee’s new biweekly deferral election. To cancel the deduction, the agency must insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1448-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1576
… for Long-Term Seasonal Employees represented by the Public Employees’ Federation (PEF). Affected Employees … 2016-2019 Agreement between the State of New York and the Public Employees Federation (PEF) provides for a lump sum … Payment for LongTerm Seasonal Employees represented by the Public Employees Fede …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1576-april-2017-public-employees-federation-pef-longevity-payment-long-termCUNY Bulletin No. CU-497
… Affected Employees Employees in The City University of New York (CUNY) campus security titles and nursing titles … eligibility criteria Background Article III, Section 11, of the 2006-2009 Blue Collar Agreement between The City … University Payroll must submit the following information on the Time Entry Interface (NPAY502) using Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-497-december-2014-uniform-allowance-paymentState Agencies Bulletin No. 1794
… Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity Affected SUNY Employees Employees … amount will increase from $19,000 to $19,500 for 2020. An additional deferment is available to employees age … 2020. An additional deferment is also available to CUNY (NYT TDA code 414 only), Education Department, School for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1897
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … not automatically processed. Affected Employees Employees in the following bargaining units, with an increment code of … of the 2021-2022 Longevity Payment effective April 2021 a one-time, lump sum payment in the amount of $1,500, $3,000, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2007
… With Pay with an Action/Reason code of 19F (FEPSLA PD LV 100%) on 03/31/2022 receive an amount based on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumCUNY Bulletin No. CU-271
… the Action code of PAY and a new Action/Reason code of CAR (CUNY Adjusted Raise) for transactions effective dated … 5/1/04 through 4/30/06, the Action/ Reason of PAY/CAR must be used. To report increases effective 5/1/06, the … 5/1/04 through 4/30/06, the Action/ Reason of PAY/CAR must be used. To report increases effective 5/1/06 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-271-retroactive-salary-increases-employees-representedReporting Regulations 315.2 & 315.3
… hire others, at the expense of the individual or a third party, to assist the individual in performing work for the …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Division of Housing and Community Renewal Bulletin No. DH-55
… Purpose To inform the agency of OSC’s automatic processing of the LLS payment and to provide instructions for payments … employees in BU67 with an Increment Code of 1976-2007 Background Chapter 49 of the Laws of 2008 … To inform the agency of OSCs automatic processing of the LLS payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-55-april-2012-rent-regulation-services-unit-rrsu-longevityState Agencies Bulletin No. 2046
… agencies with instructions for processing the June 2022 Lifeguard Salary Increase. Affected Employees Employees in the following lifeguard titles, in the PSNU who are included in Bargaining … and meet the eligibility criteria are affected: 001269 - Lifeguard 001270 - Lifeguard 2 LISPC 001274 - Supvg Lifeguard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalOpinion 2005-1
… in section 122-b, constitute town monies (see 1998 Opens St Comp No. 98-9, p 22; 34 Opens St Comp, 1978, p 204; 1975 Opens St Comp No. 75-49, unreported; 25 Opns St Comp 1969, p 90). 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 96 - 14
… of a county (see General Municipal Law, §800[4], [5]). For this purpose, officers and employees of a county … "contract" because it is an "agreement" by parties for the sale of specified goods at a certain price (see Opns St Comp … Senate bill number S. 3377A, which has been passed by both houses of the Legislature, but has not yet been acted on by …
https://www.osc.ny.gov/legal-opinions/opinion-96-14