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State Agencies Bulletin No. 2148
… received a Non-Pensionable Lump Sum Payment (Earnings Code BNP) from CSEA processing. Employees who transfer from an M/C … Fac are eligible for the lump sum payment. OSC Actions: New Earnings Codes OSC has created the following Additional … to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2148-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentState Agencies Bulletin No. 2148.1
… received a Non-Pensionable Lump Sum Payment (Earnings Code BNP) from CSEA processing. Employees who transfer from an M/C … Fac are eligible for the lump sum payment. OSC Actions: New Earnings Codes OSC has created the following Additional … to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21481-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentDiNapoli: Capital Planning Problems Persist at NYRA
… said. “An organization that has recently emerged from bankruptcy protection needs to do a much better job of … and Saratoga. In September 2008, NYRA entered into a bankruptcy settlement agreement that conveyed all rights, … in June 2007, prior to NYRA’s reorganization under bankruptcy court protection. DiNapoli’s auditors also found …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 96-21
… of Facilities (reconstruction or replacement of damaged, destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … beach in a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 97-7
… party (see, e.g. In Re Menschefrend's Estate , 283 App Div 463, 128 NYS2d 738, affd 8 NY2d 1093, 208 NYS2d 253). …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… fringe benefits of a municipal officer and employee (see, e.g., 1987 Opns St Comp No. 87-34, p 52). In particular, we have concluded … 1972 Opns St Comp No. 72-897, 21 Opns St Comp 1965, p 601, in which we concluded that a fire district may not pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the … A Direct Journal Payment is used to record payments received by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentCOVID-19 Pandemic Small Business Recovery Grant Program
… to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programEnforcement of the Mitchell-Lama Surcharge Provisions
To determine if surcharges are being properly assessed at MitchellLama housing developments supervised by Homes and Community Renewals Division of
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsPreston Fire District – Board Oversight (2025M-87)
… 2024. During our audit period, the District maintained a capital reserve fund in a savings account that offered 0.02 percent interest, and the average …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… New York’s Health Department (DOH) and Division of Homeland Security and Emergency Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by natural disasters like storms, … New Yorks Health Department DOH and Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Audits
… issued. Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims … Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42) The New York … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, participating …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… information. West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) – Board … the board may have made material alterations to bid specifications for two other contracts totaling $1.2 million, … how the funds were used or that the appropriate tax base was charged. Eastport Fire District – Procurement …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, … discrepancies the former deputy was arrested in September 2020 and charged with grand larceny in the third degree. Town … interest and penalties totaling $6,520. The 2012 through 2020 annual update documents (AUDs) were not filed with the …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Parks a Growing Attraction
… Parks and Historic Sites Attendance (in millions) Figure 1 Data Table Year Attendance 2016 69,351,725 2017 71,571,568 … influenced by lower attendance from Canadian visitors, as tourism from Canada has declined. According to the Bureau of … | Urban Institute , February 28, 2022 (accessed March 5, 2026); Centers for Disease Control and Prevention, Parks, …
https://www.osc.ny.gov/reports/state-parks-growing-attractionDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax … New York State Comptroller Thomas P DiNapoli today reminded …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli Releases Bond Calendar for First Quarter
… planned sale of obligations for the state, New York City, and their major public authorities during the first quarter … scheduled for this month, $551 million for February and $239.5 million for March. The first quarter of … $6.71 billion during the fourth quarter of 2014 and $3.93 billion during the first quarter of 2014. The State …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Town of East Fishkill , Village of Galway , Huntington Manor Fire District … being spent appropriately and effectively.” Town of East Fishkill – Recreation Department Cash Receipts (Dutchess … announced his office completed audits of the Town of East Fishkill Village of Galway Huntington Manor Fire District …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOpinion 89-37
… conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law. The role of … conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 94-8
… §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an … treasurer. You ask what are the qualifications for appointment to the office of fire district deputy treasurer. … the thirty-first day of December following his or her appointment. During the absence or inability to act of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8