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Opinion 91-19
… TOWN LAW, §176(13); STATE CONSTITUTION, Article VIII, §1: A fire district may not make a gift to a fire company of … company (see 33 Opns St Comp, 1977, p 102). Article VIII, §1 of the State Constitution prohibits counties, towns, … fire company to the fire district. May 20, 1991 Joseph H. Pond, Esq., Attorney at Law Woodbourne Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-2
… §256: A village may contract with a town public library which was established by the town within which the village is located and which is supported by town-wide taxes, for library services … contract for library services with a town public library which was established by the town within which the village is …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-43
… WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, §207-c … LAW, §§6-j, 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- … Whether a village police department which was established by a resolution of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 93-16
… is ordinarily expected to be at work. March 23, 1993 Frank T. Simeone, Esq., Attorney at Law Town of Woodbury Fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… direct or indirect in any contract or proposed contract for materials or services to be furnished or used in … (cf. General Municipal Law, §800[3], defining "interest" for purposes of General Municipal Law, article 18) or a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… Attorney for the Southern District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently … State employee. The defendant was arrested and presented today in the District of South Carolina. Manhattan U.S. … pension fraud.” According to the Complaint unsealed today: * From August 2010 until August 2015, GROSSMAN …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… Central Terminal (Grand Central), and the outlying Long Island Rail Road (LIRR) and Metro-North Railroad … to their destinations via Penn Station or Grand Central in Manhattan. The presence of the homeless at these MTA … (LIRR portions), Metro-North stations and rights of way in Manhattan and the Bronx, and LIRR stations and rights of way …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkSUNY Bulletin No. SU-376
… inform agencies of OSC’s automatic processing of the July 2025 Increase to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … inform agencies of OSCs automatic processing of the July 2025 Increase to Location Pay and Location MidHudson Pay and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonCUNY Bulletin No. CU-652
… Purpose To provide agencies instructions for processing the 2019 CUNY Research Foundation Grant Payments for Summer Research Affected Employees CUNY instructional … To provide agencies instructions for processing the 2019 CUNY Research Foundation Grant Payments for Summer Research …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-652-2019-city-university-new-york-cuny-research-foundationState Agencies Bulletin No. 1735.2
… 1735.1 Purpose To provide agencies with instructions for the new Additional Pay Earnings Code to be used when an … 18, 2019 ) authorized the minimum hourly wage be increased for seasonal and other non-statutory positions to $15.00 for State employees whose job location is within the five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.1
… with instructions for the new Additional Pay Earnings Code to be used when an employee’s annual salary (including … the five boroughs of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate effective date Have … State Comptroller (OSC) has created the new Additional Pay code: MWD (Minimum Wage Differential), to be used for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesCUNY Bulletin No. CU-618
… withholding will be calculated using the Flat Rate method (1.61135% for Yonkers residents and 0.50% for Yonkers … CGR CUNY Grant Recipient XCR CUNY Grant Recipient IC 17 YCR CUNY Grant Recipient IC 18 ZCR CUNY Grant Recipient IC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-618-2018-city-university-new-york-cuny-research-foundationState Agencies Bulletin No. 1659
… inform Agencies of the suspension of the Federal exclusion for qualified moving expense reimbursements from employee’s … the creation of a new Earnings Code that should be used for taxing moving expense reimbursements Affected Employees … on December 22, 2017 suspends the moving expense deduction for tax years beginning after December 31, 2017 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018State Comptroller DiNapoli Releases Municipal & School Audits
… complete, accurate and timely accounting records. As a result, the board lacked reliable records and reports to … six were not supported and eight were not recorded in a timely manner. In addition, no one independently reviewed … balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… workers’ rights to organize – and not interfering when they do – should be the standard expected of any … can pose reputational and financial risks for businesses. We’re proud to make that standard clear to more of the … practices, which includes independent contractors who have advocated for better compensation and benefits, and the …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases School Audits
… his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School District , Colton-Pierrepont Central School District , Kendall Central School District , … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of the laws governing the finances of the general fund tax bases and did not have an understanding of the finances …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Village of Manlius – Financial Reports (2025M-89)
… also to review activity in liability accounts related to developer deposits back to June 2021. Understanding the Audit … during 2023-24. Monitor reported balances in the developer deposit liability accounts, which are used to … 31, 2025, the Village’s balance sheet included seven developer deposit liability accounts with negative balances …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Town of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) … Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between revenues and expenditures accumulated …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102