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Opinion 90-1
… proceeds to a school district to develop a school district playground if the town board determines that the playground will benefit town residents. You ask whether the … within the town to assist with the development of a school playground. Environmental Conservation Law, §27-0925, as …
https://www.osc.ny.gov/legal-opinions/opinion-90-1State Agencies Bulletin No. 2167
… State of New York; or Employees who retired from a local level government employer in New York State prior to January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2276
… State of New York; or Employees who retired from a local level government employer in New York State prior to January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 2377
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees: Employees receiving a 2025 Form W-2 are affected. Background: Internal Revenue Service … to explain why the Retirement Plan checkbox in Box 13 of Form W2 must be checked for most employees and left unchecked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025DiNapoli: Tax Cap Set at 2% in 2023
Property tax levy growth will again be capped at 2 for 2023 for local governments that operate on a calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023State Agencies Bulletin No. 2084
… – SUNY 403(b) ROTH 413 – NBE Tax Deferred Annuity 414 – NYT Tax Deferred Annuity 432 – ED TDA Copeland Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022DiNapoli: DOH Needs to Improve Drug Rebate Collections
… $95.1 million in rebates from drug makers, according to an audit released today by State Comptroller Thomas P. … “The state is still missing out on millions in savings to taxpayers and wasting millions more in processing errors,” … DiNapoli said. “The state Department of Health needs to review the issues identified in our reports released today …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… 16 counties, 18 towns, five cities, 16 villages and 87 school districts. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… gift cards they received this holiday season. Unused gift card balances can eventually be turned over to his Office of … approximately $18 million dollars’ worth of unused gift card balances to OUF. In a similar settlement, almost $3 million dollars’ worth of unused gift card balances was turned over by Apple. State law governing …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Purpose To determine the extent of implementation of the five … audit report, Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). … range of health care services, including dental services, to individuals who are economically disadvantaged and/or have …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followDiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… for New York’s diverse student body, are expected to be released soon. Several Board of Regents members have voiced … personal finance as a requirement to obtain a high school diploma. I’m encouraged that the issue of personal finance …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsOpinion 97-15
… of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). Also, article 4 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-15DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… service costs and depreciation. Marie Pense Center LLC: Compliance with the Reimbursable Cost Manual (2019-S-36) …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 95-19
… LOCAL FINANCE LAW, §11.00(a)(85); RETIREMENT AND SOCIAL SECURITY LAW, §§317-a, 323(1)(b): A city which has previously … the Laws of 1989 amended section 317 of the Retirement and Social Security Law, and added a new section 317-a to that …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… the total to over 3.7 million. Brooklyn gained the most over that time, with 11.4% growth to reach 1.1 million … spiked in 2023, with 30,170 units added citywide, the most since 2010. Nearly 93% of 2023’s growth was from new … housing units are being added to the neighborhoods that most need them and to review changes in neighborhoods after …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… by Transit and eight by MTA Bus. The Bus Command Center (BCC), located in East New York, Brooklyn, is responsible for … all of MTA’s Bus Operations. Decisions are made at BCC that apply to both Transit Bus and MTA Bus. BCC reports to the Vice President of Bus Operations and …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Emmons used the Hannibal Fire Company’s funds to build a go-kart track, Hannibal Kartway, claiming that its … County Court. He is scheduled to appear again on May 22, 2026. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyNYC Surplus Projected to Reach $550 Million in FY 2020
… four months of the year, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “New … DiNapoli said. “The risk of a recession has eased in the near term, but the city should continue to increase its … and the October unemployment rate of 4.1 percent remains near its historic low. Still, the city did not raise its …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020DiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement
… District Attorney Patrick Perfetti and the New York State Police today announced that former Pharsalia Town Supervisor … My thanks to DA Perfetti and the New York State Police for their continued partnership in rooting out … by DiNapoli’s office, who then partnered with the State Police and District Attorney Perfetti and determined that …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-town-supervisor-sentenced-prison-embezzlementDiNapoli Tracks State and City Spending Related to Asylum Seekers
… Thomas P. DiNapoli today launched a new online tool to monitor emergency spending related to assistance for asylum seekers by New York state and New … needs,” DiNapoli said. “My office has launched a new tool to provide transparency on this emergency spending and show …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekers