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Opinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK-- … Court upheld a claim against the State for damages arising out of the failure of a county clerk to properly record a …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 97-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 92-22
… located outside the village without violating article 18 of the General Municipal Law. You ask whether a village … the assessments of real property for tax purposes. Article 18 of the General Municipal law (§800 et seq .) contains the … §801), and none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). The term …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Federal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfOpinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not …
https://www.osc.ny.gov/legal-opinions/opinion-90-29State Audit Shows Need to Improve Response to Noise Complaints in NYC
… The growing number of noise complaints related to nightlife establishments in New York City highlights the need for the New York State Liquor … a detailed review of the complaint history for a Manhattan location showed that, of the 1,350 noise complaints received …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… expenditures to post the credit against it, the agency may need move expenses from an old NYS01 project that was … requiring an expenditure credit (whether via Refund of Appropriation, General Ledger Journal Entry or AP Journal … it to allow for a credit to expenses, agencies will need to transfer expenditure costs collected under the NYS01 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… ), which was issued on June 9, 2017, examined whether the New York City Police Department (NYPD) and the New York State … related to nightlife establishments in New York City (NYC). The audit found that the NYPD’s and the SLA’s efforts …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… will offer more investment options, lower costs, raise the maximum allowable balance and eliminate the $25 minimum contribution, State Comptroller Thomas P. … announced today. "Now's the time to take advantage of the improvements we're making to New York's 529 College …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… The New York City Department of Probation (NYC Probation) failed …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksState Agencies Bulletin No. 1857
… Purpose The purpose of this bulletin is to reconcile employee Social Security … the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2275
… Purpose: The purpose of this bulletin is to reconcile employee Social Security … the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected Employees: Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2168
… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2168-verification-employees-social-security-number-ssn-and-name-be-reportedPublications
… Below, you’ll find retirement plan publications and general information guides … and retirement plan determine your benefits. The best way to find your specific retirement plan publication is to visit … 11, 2001. (VO1834) Divorce and Your Benefits Explains how your NYSLRS pension and other retirement benefits could …
https://www.osc.ny.gov/retirement/publicationsDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… providers found a Brooklyn school that claimed $800,000 in costs that were not eligible for reimbursement. “The State … 30, 2013, Milestone reported approximately $3.8 million in reimbursable costs for its SED programs. DiNapoli’s audit … 2010-11 and 2011-12. DiNapoli’s audit identified $801,859 in reported costs that were not eligible for reimbursement. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerSUNY Bulletin No. SU-299
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the … 6 member has reached three years of membership, his or her contribution rate is based on annual pensionable salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planState Comptroller DiNapoli Releases School Audits
… collections were properly accounted for and deposited on time. Also, the school’s cash receipts policy was … inadequate and officials did not enforce the policy. As a result, officials and staff did not ensure all collections were accounted for or deposited in a timely manner. Auditors determined deposits of 113 …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1350
… Report) Effective Date(s) Immediately Background Pursuant to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social Security number on their … determines that the employee has recently changed his or her name and has not yet obtained a new card from the SSA, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 94-4
… of execution of officer's statement) TOWN BOARD -- Powers and Duties (requiring original signatures on vouchers) TOWN COMPTROLLER -- Powers and Duties (requiring original signatures on vouchers) TOWN … comptroller, is presented to the board or the comptroller and is audited and allowed. Section 118(1) further provides …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Comptroller DiNapoli Releases Audits
… the cost per child on five contracts ranged from $1,981 to $5,332. Auditors also identified $38,514 paid to six providers for program expenses that could not be … issues within its procurement processes, leading auditors to question whether $895,839 was spent appropriately and in …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits