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Opinion 92-41
… St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … be free from doubt' ( Saltser& Weinsier v McGoldrick , 205 NY 499 at 506; see Lawrence Const. Corporation v State , 293 NY 634 at 639; People ex rel City of Olean v Western New York & Pennsylvania Traction Co. , 214 NY 526; …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 2000-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the National Foundation on the Arts and Humanities Act of 1965 to provide funds, services and facilities to promote … Home Rule Law, §10[1][i]; see also Village Law, §4-412[1]). We believe that promotion of cultural development …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2State Agencies Bulletin No. 910
… will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not … calculate the hourly rate based on the annual salary effective on the Earns End Date divided by 1736. For … appropriate retirement system. Agencies must complete ERS Form RS2050 to report service credit days in excess of days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/910-procedures-processing-2009-summer-session-payments-institution-teachersDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… (Queens); Confucius Plaza (Manhattan); Kings Bay II (Brooklyn); North Shore (formerly Arlington Terrace, in Staten … of more than $500,000, including: At Kings Bay II (Brooklyn) a household with an income of $801,377 paid $636 in …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Contract and Payment Actions in February
… Comptroller approved 1,465 contracts for state agencies and public authorities valued at $1.4 billion and approved more than 2.9 million payments worth nearly $10 billion. The office rejected 121 contracts and related transactions valued at $206.2 million and nearly …
https://www.osc.ny.gov/press/releases/2022/03/state-contract-and-payment-actions-februaryDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… and is the latest in a series of fiscal profiles on municipalities across the state. “Albany is the heart of … I want to thank Comptroller DiNapoli for shining a light on the challenges that Albany is facing. While Albany was not … areas of caution for the city. The city’s dependence on fund balance to close budget gaps should be closely …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsState Agencies Bulletin No. 998
… will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not … calculate the hourly rate based on the annual salary effective on the Earns End Date divided by 1736. For … appropriate retirement system. Agencies must complete ERS Form RS2050 to report service credit days in excess of days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/998-procedures-processing-2010-summer-session-payments-institution-teachersOpinion 99-2
… for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 99-12
… of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- Consolidation (spreading costs … of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over …
https://www.osc.ny.gov/legal-opinions/opinion-99-12State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … of the East Bathhouse at the Jones Beach State Park in Nassau County. $3.7 million with S&L Specialty … County. State University of New York $20 million with World Fuel Services Inc. to provide fuel for a training ship …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberEnglish Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsFarmland Protection Program
… Program to protect agriculturally viable farmland in the State. The audit covered the period from April 2019 … and Market's (AGM) Division of Land and Water administers grant funding for the Program through: Farmland Protection Planning …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programOversight of Registered Apprenticeship Programs
… services to its customers—the workers and businesses in New York State. As part of fulfilling its mission, DOL … laws and regulations; provision for equal opportunity in employment; and ability to employ, train, and instruct apprentices. In addition, during the application process, DOL will conduct …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsNew York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … update. Subscribe Read Prior Editions August 5, 2020 Edition Selected Economic Trends Paycheck Protection Program Helps 72% of New York Small Businesses Program Must Boost Aid to Underserved …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Opinion 88-53
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to police officers or firefighters for working scheduled … vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Procurement; Technical Cleanup Proposal
… Session 2015-2016: Vetoed on December 11, 2015 – Veto Memo 303 – A.7513-B (Peoples-Stokes) / S.5713-A (DeFrancisco) - The purpose of this proposed legislation is to increase the transparency, … and clarifications relating to certain procurements. Memo Bill Text Status … The purpose of this proposed …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalIRS Pension Limitation – State Police Plan
… 1, 2021 – March 31, 2022. The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationIRS Pension Limitation – Special 20- and 25-Year Plans
… 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationTravel Advisory No. 9
… Subject : Taxability of Transportation Expenses Reference : Guide to Financial … of Assigning an Incorrect Official Station Guidance : The Office of the State Comptroller updated Section XIII.6 – Potential …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesXII.10 Overview – XII. Expenditures
… Business Continuity Plan – Critical Payments During an Emergency Verifying vendor licenses, certifications, …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overview