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Record of Activities (ROA) – Reporting Elected and Appointed Officials
… days of completion. An elected or appointed official is not required to keep an ROA if: They are a retiree … whose membership in NYSLRS is optional and they have not joined NYSLRS. Direct your elected and appointed … appropriate. The board must exclude any duties that are not work-related from the calculation of the average number …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 88-37
… to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 Opns St Comp, … usefulness are set forth in section 11.00(a). A five-year period of probable usefulness is established by … quoted language, we have expressed the view that the five-year period of probable usefulness established for motor …
https://www.osc.ny.gov/legal-opinions/opinion-88-37State Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System … in the certification process. The NHRP715 Transactions Not Certified Report has been redesigned for OCA use and will … “Not Certif” will appear on the NHRP715 Transactions Not Certified Report. The query OCA_RECERTIFICATION_DATES has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … ". . . municipal corporations and districts shall have power to enter into, award, cancel and terminate agreements … In reaching the above conclusion, we are mindful that the Attorney General in Opn No. I 89-26 has concluded that a …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and exempt … as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt … may expend such moneys to make a contribution in memory of deceased volunteer firefighters only if the …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COUNTY TREASURER -- Powers and Duties (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Comptroller DiNapoli Releases State Audits
… found that the department did not place enough priority on ensuring that computer assets were properly controlled and … found that the department did not place enough priority on ensuring that computer assets were properly controlled and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 89-2
… to the lowest responsible bidder after advertisement for bids where so required by General Municipal Law, §103. … bidding requirements contained in subdivision one for purchases by "municipal hospitals" under arrangements … law, whether or not located in this state or elsewhere, for the *** joint purchases of goods, supplies and services …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 89-48
… by the county clerk. November 16, 1989 Rosemarie A. Corbett, Deputy County Clerk County of Saratoga … Concerning …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 89-44
… required to account. The office of acting village justice is a permanent office required to be established by Village … has only one village justice. An acting village justice is not elected, but is appointed by the village mayor subject to the approval of …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… development agency, failed to meet more than half of the reporting requirements for tax credit and job creation … percent, were not finished (see Exhibit A in the report); 17 programs requiring independently prepared evaluations were … business investment in the state. ESD spent almost $2 billion on economic development grants during the four …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… An audit issued today by New York State Comptroller Thomas P. DiNapoli has identified $32,271 … and $489,616 in questionable costs that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. … multiple nights of lodging. The company also spent $14,000 on a holiday party, coffee and food unrelated to providing …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… billion in State Fiscal Year (SFY) 2015-16, an increase of 2.8 percent from a year earlier, and ended the SFY $1.9 … billion higher than initial projections, largely because of legal settlements and personal income tax (PIT) … The General Fund ended the year with a balance of $8.9 billion, equal to approximately 5.8 percent of All …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… primarily health insurance, which are paid later. Even with retirees paying a share of their health insurance … that current taxpayers are paying for promises made a long time ago to retirees. It is sort of like paying the … costs. Down the road, governments without a plan to deal with their large bills could see their bond ratings suffer …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careCUNY Bulletin No. CU-806
… Specialty Differential. Affected Employees: CUNY employees in the following titles are affected: Staff Nurse (Full-time) … Nurses Health Specialty Differential payment for employees in the classified staff titles of Staff Nurse and Nurse … Labor Relations. Effective Dates: Payment will be made in a separate check dated February 6, 2025. There is no direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-806-2024-city-university-new-york-cuny-nurses-health-specialtyTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… Villages provide essential services for their residents, who elect a board to plan, guide and manage operations, … property tax increases are justified and needed. Annual Audits – For the 30 selected Villages, there was no evidence of an annual audit being conducted for 28 villages, or 93 percent. A board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2DiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State … on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… hard hit areas need money to balance their books and that cash needs to come from Washington. As the crisis erupted in … activity declined for 85 percent of firms. Businesses large and small are struggling to survive. The virtual shutdown of …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19NYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… New York State Comptroller Thomas P. DiNapoli today announced results of the New York State Common Retirement Fund’s latest … percent of electricity derived from renewable sources by 2025. Vistra Energy Corp. (VST), a utility company that is …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policies