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State Comptroller DiNapoli Releases Audits
… Education Department: Audit of the Tuition Reimbursement Account (TRA) for the Five Fiscal Years Ended March 31, 2018 …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Opinion 2007-3
… chief’s entitlement under section 207-m was triggered only when the “base salary” of the highest ranking … that an amendment will have prospective application only, unless the language of the statute clearly indicates a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3State Agencies Bulletin No. 828
… Purpose To provide agency procedures to process Longevity Payments and adjustments for overtime … To provide agency procedures to process Longevity Payments and adjustments for overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… H+H finalized revenue and expenses for FY 2024, it had only achieved $170 million of what it anticipated receiving … efficient lab practices. But those initiatives generated only $45 million in savings, 4% of the total savings achieved …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingOpinion 90-36
… Law make any reference to payment by postdated checks. The only reported New York case in point of which we are aware … prevailing principle that a tax collecting officer could only accept payment in money. In McLanahan v City of Syracuse …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… service law (emphasis added). As a rule, where words of a statute are clear and unambiguous, they should be construed … see also Opn No. 86-23, supra; 1984 Opns St Comp No. 84-20, p 26; Murphy, supra ). On the other hand, some of these … 2000 Arthur B. Williams, Esq., Village Attorney Village of Newark …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Comptroller DiNapoli Releases Annual Review of MTA Finances
… large operating budget gaps and has significant unfunded capital needs. With less than four months before the start of … common support services. It also calls for improved capital planning, development and construction so projects … to $433 million by 2023. The MTA also has large unfunded capital needs. New state resources for the MTA’s capital …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOther Bulletin No. 32
… preliminary listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are … supporting the salary equation with the Correction Sheet . Eligible employees who are in a composite position … to the Payroll Earnings mailbox stating that a Correction Sheet has been faxed; please include the Department ID and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases Audits
… Card (PCard) Transactions and Travel Card Expenses (2017-Credit Card-01) Auditors found 58 of 59 PCard transactions in …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Report on NYS Executive Budget
… of 0.4% or $495 million. All Funds tax collections are forecast to grow by 3.4% or $2.6 billion, reflecting … reserve for “economic uncertainties,” for a total of $19.5 billion. This represents an estimated 15.1% of State … priority should be placed on building statutory rainy day reserves, which are governed by rules for deposits, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetState Agencies Bulletin No. 1619
… this benefit is not eligible for Retirement service credit. Control-D Reports Available After Processing A new Control-D report - NTAX511 (Paid Family Leave) has been created to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveOpinion 92-12
… Funds , 114 AD2d 701, 494 NYS2d 667; see also General Accident Group v Frintzilas , 111 Misc 2d 306, 443 NYS2d 989; … App Div 426, 120 NYS2d 142; see also Soroka v Catherwood , 24 AD2d 920, 264 NYS2d 682), as well as the performance of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 89-12
… covers the conduct of municipal officers or employees only (General Municipal Law §800[5]). Therefore, an …
https://www.osc.ny.gov/legal-opinions/opinion-89-12II.3.A Planning – II. New York State Financial Accounting
… Division of the Budget staff and the Governor . These sessions focus on major fiscal and policy issues and may lead …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2006-5
… other than a town justice, during a term of office only by local law subject to mandatory referendum. Prior …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5XVI.4.A Cash and Investments – XVI. Financial Reporting
… No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsEmployee Qualifications, Hiring, and Promotions
… Metropolitan Transportation Authority (MTA) uses similar hiring and promotion policies, procedures, and directives for New York City Transit (Transit), Manhattan and Bronx … and if there are opportunities for improprieties in the hiring, promotion, or supervision of employees. The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsOversight of Horizon and Crossroads Juvenile Centers
… management services were completed in a timely manner. Only 53% of the youth sampled received an initial intake …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersOpinion 99-9
… to pay for continuing legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and Expenditures … - continuing legal education tuition for municipal attorney) PUBLIC OFFICERS AND EMPLOYEES -- Conferences and … Schools (continuing legal education tuition for municipal attorney) -- Compensation (continuing legal education tuition …
https://www.osc.ny.gov/legal-opinions/opinion-99-9State Comptroller DiNapoli Releases Municipal & School Audits
… customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills reviewed, 73 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits