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Opinion 90-31
… the committee must conduct business and pass resolutions only by the affirmative vote of a majority of the whole …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… first major increase since the COVID-19 pandemic highs. Wall Street’s profits rose 90% in 2024. “The record high bonus pool reflects Wall Street’s very strong performance in 2024,” DiNapoli … but still more than any other state. DiNapoli estimates 1 in 11 jobs in the city is either directly or indirectly …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Town of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the … timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Opinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings … continue efforts to help homeowners and stem the spread of foreclosure-induced blight.” Foreclosure filings rose … rapidly after the housing bubble burst and the recession of 2008-2009 took hold. Between 2006 and 2009, the number of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 93-2
… was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). In reaching this conclusion, …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Onondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials … estates are entrusted to the CFO for safekeeping by order of the surrogate’s court. Together, the CFO, county clerk and … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3SUNY Bulletin No. SU-361
… Grade 980 Comp Rate Code ANN, CYF, 21P, CAL, BIW, HRY, FEE Payroll Status on all Eligibility Dates Active, Leave With … who is an incumbent of a position on 06/30/2024 but has a Payroll Status of Leave of Absence (except if the … have been established for employees paid on an annual salaried basis. Part-time employees who are paid on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingState Agencies Bulletin No. 2185
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to IRS Regulations, … The purpose of this bulletin is to notify agencies of the maximum contribution limits for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2091
… plans. Background Pursuant to IRS Regulations, Section 403(b): The regular annual contribution amount will increase to … 2023. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … Deduction Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… whose contracts are subject to the State Comptroller’s approval, the Office of the State Comptroller (OSC) will … material change in a procurement contract resulting in a financial benefit to the offerer is covered by the provisions … to a governmental entity. ( Note: To satisfy the requirement regarding offerers’ disclosure, the governmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals … not allowed in conjunction with hospice (such as Assisted Living) and services that are covered by the Medicare hospice …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredState Agencies Bulletin No. 2065
… years 2016 through 2022, with union dues withheld (Code 202) are affected. Background: Per guidance in the request … $35.97 $4.50 $40.47 Effective Dates: Effective for payroll checks dated November 9, 2022 (Administrative) and … dues for paychecks dated 11/09/2022 (Administrative Payroll) and 11/17/2022 (Institution Payroll) for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… and Finance. In the third month of each calendar year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The … will be available in October, and will be the first to reflect the sales tax impact of the gas tax holiday …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… If the former employee is doing business with the State in a new capacity, unrelated to their State work, those … helpdesk . Once access is removed, the employee’s status in PayServ and SFS changes to inactive. Although a proxy can … reimbursement claims through the Travel & Expense module in SFS. This facilitates accurate reporting of taxable and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesTupper Lake Central School District – Records and Reports (2021M-14)
… capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which could have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14DiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… the first quarter of 2020. “Although collections remain down compared to last year, there are signs of improvement as … 2020 through March 2021, statewide local collections are down by 11.8 percent or $2.2 billion. Despite the … from April to June 2020, when many businesses were shut down during the first wave of the COVID-19 pandemic and many …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… school year by September 15, 2020, as required by New York State Education Department (SED) regulations. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… proper approval, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Our auditors found … and increased the salaries of all senior executives by 2 percent, totaling $27,000, again without board approval. … student activity fee allocations provided to and used by clubs and organizations to determine whether the amount of …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-board