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Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… New York for services rendered by SDS and for failing to pay millions in personal and corporate income tax. Following … said State Comptroller Thomas P. DiNapoli. "Now, thanks to my partnership with Attorney General Schneiderman, they will … on their taxes—sticking law abiding New Yorkers with the bill in the process,”said Attorney General Schneiderman. “The …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementOpinion 88-57
… rates may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL … of water rates including a classification under which senior citizens meeting certain income criteria are charged … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Agencies Bulletin No. 2228
… Affected Employees: Seasonal employees in Administrative Services Unit (BU02), Operational Services Unit (BU03), Institutional Services Unit (BU04), … Loc Pay - 8 hour (LCA) $2243.54 Seas Loc Over 1520 - 8 hr. (LCB) $1.48/hour Seasonal Loc Pay - 7.5 hrs. (LCC) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonalOversight and Monitoring of the Universal Pre-Kindergarten Program
… adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ … pre-kindergarten program.¹ The expanded UPK program is administered and overseen by the DOE’s Division of Early … must comply with the terms of their DOE contracts when submitting and claiming expenses. DOE officials were …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programCUNY Bulletin No. CU-733
… Affected Employees CUNY employees in the title of Elevator Mechanic are affected. Background A Consent Determination has … rate increases for employees in the title of Elevator Mechanic, Elevator Mechanic’s Helper, and Supervisor Elevator Mechanic. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesDivision of Housing and Community Renewal Bulletin No. DH-16
… Update of Rows on Job Data and Additional Pay Pages After payroll processing for Pay Period 1L is completed, OSC will … only if the employee was subsequently returned to the payroll in an eligible bargaining unit. Rows will be inserted … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… workforce declined by 19,113 employees over the last two years, the largest decline in staffing since the Great … staffing targets, due to elevated attrition over the past two years. Across departments, 14 major occupational groups …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… an op-ed by New York State Comptroller Thomas P. DiNapoli on the need for companies to be transparent about how Artificial Intelligence (AI) is impacting layoffs, entry … other workforce impacts of AI, because without it, it’s much harder for investors to evaluate whether the changes are …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsSaranac Fire District – Board Oversight (2025M-139)
… [read complete report – pdf] Audit Objective Did the Saranac Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, 2023 – June 30, 2025 We extended the audit period back to January 1, 2021, to review the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139State Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … and Technical Services Unit (BU05) assigned by DHSES to be a canine handler are affected. Background: The … stipend of $5,500 for employees who are assigned by DHSES to be a canine handler and who spend time caring for DHSES …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationState Agencies Bulletin No. 1698
… the State for the use of personally owned automobiles on official business. The mileage must be measured by the … The mileage rate for personally owned automobiles on official business for 2018 is 54.5 cents per mile, as … in the Time Entry interface (NPAY502) or the Time Entry page using the appropriate Earning Code: Earnings Begin Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseState Agencies Bulletin No. 2146
… of the April 2023 Retroactive Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed … IOLA Board of Trustees Resolution authorizing the Location Pay increase for fiscal year 2023-2024 for all eligible … of the April 2023 Retroactive Increases to Location Pay and Location MidHudson Pay and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2119
… based on the appropriate 2022 Salary Schedule (BUs 01 and 21; BU31; BUs 61 and 91). Chapter 24 of the Laws of … on the payment effective date based on the appropriate 04/01/2022 Salary Schedule (BUs 01 and 21; BU31; BUs 61 and 91) are eligible for the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2119-april-2023-security-performance-advancesXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Hicksville, NY 11802 HEAP 4 300 Erie Boulevard West, C-1 CAS Syracuse, NY 13202 3. Populate the invoice number field. … 4 National Grid c/o Payment Processing 300 Erie Blvd W C-1 CAS Syracuse, NY 13202 Non-Utility Services 5 National Grid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesDiNapoli: Capital Planning Problems Persist at NYRA
… Problems with capital planning remain for the New York Racing Association (NYRA) years after a … that conveyed all rights, titles, and interests in the racetrack properties to New York State in return for a financial assistance package. As part of this package, the state forgave nearly all of NYRA’s debt obligations …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 97-7
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers … set forth in section 600 of the Abandoned Property Law. Your particular concern involves a provision, found in many …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… State health insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as … information for other types of miscellaneous receipts that do not need to be applied to an AR Item. Omissions and … is used to record payments received by an agency that do not need to be applied to a customer AR Item such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-payment