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Opinion 95-19
… retirement contributions which were previously paid) WORDS AND PHRASES -- "Outstanding" (for purposes of Local … we are mindful that in 1993 Opns St Comp No. 93-17, p 21 we concluded that a participating employer may issue … as a "current liability". The conclusion in Opn No. 93-17, supra , however, is inapposite in this instance because …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 96-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … among two or more fire districts. Opinions of this Office which predated and are inconsistent with this …
https://www.osc.ny.gov/legal-opinions/opinion-96-19State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… Greater Jamaica Development Corporation. "The 5.1 million square feet of development activity in the pipeline will … Much of the neighborhood’s population growth over the past three decades has been driven by immigration. In 2014, … assistance (216 percent), business services (135 percent), food services (114 percent) and hotels (100 percent). …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotState Agencies Bulletin No. 833
… grade and NTE Position and job do not match Increment code missing Increment code invalid FIS missing FIS at or below current FIS below hiring rate Sal … grade and NTE Position and job do not match Increment code missing Increment code invalid FIS missing FIS at or below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/833-september-2008-performance-advances-graded-and-ns-equated-gradeOpinion 88-75
… at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services … §802 are applicable. You ask whether your law firm may represent a city in complex litigation under the following …
https://www.osc.ny.gov/legal-opinions/opinion-88-75State Comptroller DiNapoli Releases Audits
… of Motor Vehicles – Language Access Services (2022-S-38) A statewide language access policy to assist Limited … DMV offices. In addition, auditors determined that DMV’s contracted interpretation vendor was not providing … General’s review. City University of New York – Course Offerings (Follow-Up) (2023-F-7) Based on City University of …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $810,382 in reported costs that did not comply with requirements. … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0XII.6.A Paying Another State Agency – XII. Expenditures
… This section informs New York State Business Units how to process vouchers to another Business Unit in the … processes are billing scenarios with explanations as to how Business Units will use the SFS to create transactions … - Requesting a Special Use Vendor ID for instructions on how to request a Special Use Vendor ID. Refer to Section 5 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… General Retention and Disposition Schedule for New York State Government Records. Please refer to this schedule for … and statutory authority and responsibility to audit State payments. Agencies should not anticipate an engagement … documentation be sent to OSC or schedule time for an on-site review. In either case, supporting documentation must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias recientes e impacto del COVID-19 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation and Finance (DTF). As State tax returns are received and processed by DTF, the taxpayer remittances are deposited … State and certain local taxes are administered by the State Department of Taxation and Finance DTF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesNew York’s Economy and Finances in the COVID-19 Era
… Shrinking Labor Force Drives New York State’s Unemployment Rate Below 10% New York State’s unemployment rate dropped to 9.7 percent in September, marking the first time the rate has been below 10 percent since the beginning of the … Shrinking Labor Force Drives New York States Unemployment Rate Below 10 …
https://www.osc.ny.gov/reports/covid-19-october-28-2020DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… facing the Metropolitan Transportation Authority (MTA) as it prepares to submit its 2025-2029 Capital Program. The MTA must find billions in new funds even as the state tries … pricing. The report lays out possible sources to fund the MTA’s substantial capital needs and emphasizes areas of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… payment methods and to avoid the expenses associated with the State’s traditional voucher payment process. State … or travel advance accounts for items that cannot be paid with a credit card. This section describes the guidelines … invoices under $250 from one vendor may be combined with one petty cash check being issued in an amount over …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesState Comptroller DiNapoli Releases Audits
… been issued. Metropolitan Transportation Authority: Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail … The Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) Engineering Department is responsible … Initiative): UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… unable to meet their essential needs (e.g., food, shelter, clothing, medical care, securing entitlements); are in need …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… that many of the companies participating in the Excelsior Jobs Program met their obligations or even justify giving the … companies did not meet expectations to not verifying if jobs were full-time or part-time. ESD also could not produce evidence that several companies actually created jobs and did not simply shift jobs. “New York state gives …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programDiNapoli Announces State Contract and Payment Actions for June 2015
… waste or other improprieties. Cumulatively through June for calendar year 2015, DiNapoli’s office has approved … approximately 24,000 payments valued at $59.1 million. As the state’s chief financial officer, DiNapoli’s office … Manasse & Son Auctioneers, and Bontrager Real Estate and Auction for the storage and auction of seized vehicles and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Opinion 92-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-york