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State Agencies Bulletin No. 1708
… Purpose To inform agencies of OSC’s automatic processing of the December 2018 minimum wage increases for hourly … who meet the eligibility criteria Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage … To inform agencies of OSCs automatic processing of the December 2018 minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesHuman Resource Practices
… policies or procedures for alternate work (off-campus) assignments (Assignments). As such, department supervisors … of 80 new hires. In response to our preliminary findings, officials were subsequently able to locate documentation from … had been obtained. For the remaining 4 new hires, Upstate officials relied on verbal assertions to support hiring the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesOpinion 88-12
… agreement may contain provisions setting forth a method or formula for equitably providing for and allocating revenues … allocating capital and operation costs. The method or formula may be based on full valuation of real property, …
https://www.osc.ny.gov/legal-opinions/opinion-88-12State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Earlville – … 10 days of receipt. Without detailed receipt records and timely deposits, the village has an increased risk that … collector did not remit collections to the town supervisor and Wyoming County treasurer within the timeframes …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… In response to a request from the Troy City Council, New York State … purposes. “Exposure to lead from water service pipes is a public health crisis that poses serious risks to New … State Senator Jake Ashby . “No parent should have to fear what comes out of their tap, and I’m proud that our …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalState Agencies Bulletin No. 2288
… Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: Chapter 175 of the Laws of 2024, which implemented the 2023-2026 Agreement provides … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2288-2024-uniform-cleaning-and-maintenance-allowance-eligible-employeesDiNapoli Issues Report on Transparency of Village Fiscal Activities
… By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the public and provides detailed information about the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… collect over $1.5 million in unrealized rental income from apartments that remained vacant for more than 120 days. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… The Times Union published an op-ed from New York State … Comptroller Thomas P. DiNapoli today on the shortcomings of the Olson Group’s COVID-19 report and the need for an … The Times Union published an oped from New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseState Agencies Bulletin No. 1189
… to impact the Payrolls of 11/21/12 Administration (Pay Period 17) and 11/28/12 Institution (Pay Period 17). The conversion of the current SSN-based … tables. The Social Security number will remain in place as National Id, as it is required for tax related purposes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedState Agencies Bulletin No. 914
… Medicare taxes and must be reported on a Form 1099. The regulation was silent regarding the tax treatment of a military stipend paid as wages. Because the IRS’s prior regulation addressed only income, not wages, and required … regulations may be directed to the Tax Administration and Compliance mailbox. Questions regarding processing job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsDiNapoli Releases Analysis of Federal Funding for New York City
… relies on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s office … legally appropriated federal awards. While the city and state have challenged some of these actions in court, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityOpinion 90-2
… town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may … services provided to village residents (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the … villages (see Education Law, §§255[1], 259[1]; 1972 Opns St Comp No. 72-918, unreported) and town residents who also …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… Thomas P. DiNapoli’s annual estimate. The bonus pool for the city’s securities employees reached a record … Street’s profits rose 90% in 2024. “The record high bonus pool reflects Wall Street’s very strong performance in 2024,” … in Midtown and purchased another nearby building (250 Park Ave) to add to its portfolio. Twenty-one other major …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Village of Hudson Falls – Information Technology (2025M-10)
… secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit Period June … assured that Village IT systems are secured and protected against unauthorized use, access and loss, and there is an … for public review in the Clerk’s office. 1 PPSI is any information to which unauthorized access, disclosure, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 89-33
… you ask whether board members could be held liable for a wrongful payment. Section 5-524 of the Village Law pertains … to liability of village officials in connection with a wrongful payment, this, of course, is dependent on the … only that, depending on the specific factual situation, if wrongful payment has been made upon certification without …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Agencies Bulletin No. 421
To explain the use of the new Earnings Code LOM Location Other Amount for employees who receive a location pay amount other than $1200
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payState Agencies Bulletin No. 1369
… Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA Copeland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 93-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. LIBRARIES -- Finances (requirements of annual audit of by town board) TOWN BOARDS -- Powers and … that General Municipal Law, §30(3) requires that an annual report of financial transactions, including those involving …
https://www.osc.ny.gov/legal-opinions/opinion-93-15State Comptroller DiNapoli Releases Municipal Audits
… price of millings in accordance with the current average market price. As a result, 483 tons of unscreened millings … (Niagara County) The superintendent did not ensure application fees and installation fees were properly … $60,000 from the society and $29,000 from the town. In May 2025, the clerk pleaded guilty to felony grand larceny in the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-audits