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Opinion 89-1

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service generally is not … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …

https://www.osc.ny.gov/legal-opinions/opinion-89-1

Opinion 88-79

… Action Grant to provide grants or loans to assist private developers in financing economic development projects … deemed "miscellaneous revenue" to grant or loan moneys to developers for projects identified by the local development … income to provide grants or loans to assist private developers in financing economic development projects without …

https://www.osc.ny.gov/legal-opinions/opinion-88-79

Opinion 92-29

… of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling … of General Municipal Law, §207-m to salary of deputy commissioner); (salary of individual filling vacancy … to at least the salary paid to his or her predecessor. A deputy police commissioner is not entitled to salary …

https://www.osc.ny.gov/legal-opinions/opinion-92-29

Opinion 93-12

… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … of the board of education who accompanies the board member in attending a conference, even if board member has provided … of the board of education who accompanies the board member in attending a conference. You state that the board member …

https://www.osc.ny.gov/legal-opinions/opinion-93-12

DiNapoli Finds Major Problems with Rochester School District Payments

… payroll and purchasing of goods and services," DiNapoli said. "Although the dollar amounts of many of the errors …

https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-payments

DiNapoli Releases April Cash Report

… (DOB) projections, according to the April state cash report released today by State Comptroller Thomas P. … April receipts.” Other findings from the April cash report include: PIT receipts through April totaled $6.7 … Revenue, Debt Service and Capital Projects funds, as well as funds from the federal government. The report is now …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-report

DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners

… due to the pandemic, property tax bills continued to rise. The State Comptroller determined this was due in part … while the bottom 20th percentile saw the market value rise by 1.7% and tax bills go up by 11%. Overall, the … consideration for tax incentives to promote their construction and rehabilitation. Report Residential Real …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeowners

XI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management

… of the labor law.” Bids that do not contain the above certification may not be considered for award; provided however, that if the bidder cannot make the certification, the bidder shall so state and shall provide … statement which sets forth in detail the reasons why the certification cannot be made. The certification may be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certification

XII.6.F Paying Deceased Legislator Benefits – XII. Expenditures

… Office, New York State will provide the beneficiary with a benefit equal to the remainder of the legislator’s annual … that it is processing the deceased legislator’s benefit payment. The Bureau of State Expenditures will keep a … record of such notification. This record will contain the benefit amount of how much is remaining of the deceased …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefits

XII.5 Agency Payment Preparation and Submittal – XII. Expenditures

The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller OSC for payment in the Statewide Financial System SFS

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittal

State Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement

… “The news of Mayor de Blasio and the UFT reaching an agreement for a long … largest city and municipal workforce. I applaud Mayor de Blasio and UFT President Michael Mulgrew for reaching this … The news of Mayor de Blasio and the UFT reaching an agreement for a long …

https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreement

New York State Comptroller DiNapoli Statement on New York City's Adopted Budget

… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has … pay for ongoing spending commitments. Going forward, the new mayor and city council should look to further boost …

https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budget

Public Safety – 2023 Financial Condition Report

… and Rape) while instances of Robbery and Aggravated Assault rose. Despite the increase in 2022, total Index …

https://www.osc.ny.gov/reports/finance/2023-fcr/public-safety

DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic

… how New York City generates revenue for items such as construction permits, community college fees and taxi … licenses, some of which have yet to return to pre-pandemic levels,” DiNapoli said. “A number of miscellaneous revenues … many fines, fees, and charges to understand their impact on revenue stability and resident affordability.” …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemic

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021

… the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for … they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for …

https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Selected Aspects of Supporting Small Businesses

… also examined whether SBS implemented the recommendations in the Small Business First Report. The audit covered the … and non-profit organizations across all five boroughs in retaining employees. Businesses with up to four employees that had a decline in revenue of at least 25% were eligible to receive a grant …

https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businesses

CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)

… Objective To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)

… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, CVS … revenue generated from agreements CVS Health had with six drug manufacturers and found that CVS Health did not … we identified in the initial audit. Of the report’s six recommendations, three were implemented and three were …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow