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Opinion 88-52
… the disclosure requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal … of interests in contracts, General Municipal Law, §803 provides as follows: "1. Any municipal officer or … the listed officers and employees is required by section 803 to disclose his or her interest in accordance with that …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority) MUNICIPALITIES -- Officers and Employees … Concerning the authority of the State Comptroller to obtain information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 92-12
Whether a disabled firefighter forfeits his or her entitlement to payments and benefits pursuant to General Municipal Law 207a upon becoming selfemployed or performing uncompensated services such as volunteer work
https://www.osc.ny.gov/legal-opinions/opinion-92-12DiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… Agriculture contributed $37.6 billion to New York’s economy in 2012, an increase of more than 22 percent from 2007, according to a report released today by State Comptroller Thomas P. DiNapoli. The state ranks in the … Agriculture contributed $376 billion to New Yorks economy in 2012 an increase of more than 22 percent …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyOvertime Limits for Tier 6
… Overview For members of Tier 6, the New York State Retirement and Social Security Law limits … pay included in the calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more … For Tier 6 members the amount of overtime included in the calculation of your …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Overtime Limits for Tier 5
… Overview For members of Tier 5, the New York State Retirement and Social Security Law limits … pay included in the calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more … For Tier 5 members the amount of overtime included in the calculation of your …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Contract Submission System Guide for the Office of the Attorney General Users
… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure application which allows State authorities to submit contracts and … The Contract Submission System is a secure application which allows State authorities to submit contracts and …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersPrompt Payment
… law, allows the accrual of interest for a period of time a payment is delayed due to the fund or sub-fund from which the payment is to be made having insufficient cash. Memo Bill … law allows the accrual of interest for a period of time a payment is delayed due to the fund or subfund from whic …
https://www.osc.ny.gov/legislation/prompt-paymentOversight of Contract Expenditures of Palladia, Inc.
… in the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual), OASAS’ Administrative and Fiscal Guidelines for … in costs that did not comply with the requirements in the CFR Manual, the Guidelines, and the contract, as follows: … allowable, reasonable, supported, and consistent with the CFR Manual, the Guidelines, and the contract. Ensure Palladia …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incCattaraugus County – Court and Trust Funds (2014M-85)
… of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and … may be provided to the court and then delivered to the County Treasurer. Payments made pursuant to court orders commonly …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Yates County – Court and Trust Funds (2025-C&T-1)
… complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1State Agencies Bulletin No. 2043
… agencies of a new prior year NYSTRS arrears deduction code, reporting for the new code and provide instructions to enter employee arrears. … on a bi-weekly basis through the use of this new deduction code. Currently, NYSTRS bills agencies via monthly bill for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… Sales tax revenue for local governments in New York state dropped 27.1 percent in the second quarter compared to the same period last year, … compared to June 2019, largely due to a steep decline in New York City. Most counties saw an improvement compared to …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from the previous year’s average of $180,000, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. Wall Street’s profits were up 1.8% in 2023, but firms have taken a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Frequently Asked Questions – Reporting Elected and Appointed Officials
… Links to frequently asked questions FAQs regarding elected and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/frequently-asked-questionsOpinion 99-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients … (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act … treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire department has …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Exclusion of Indebtedness for Sewage Facilities
Relates to extending the exclusion of indebtedness contracted for sewage facilities
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilitiesExpedited Payments of Unclaimed Funds
… Funds – A.10219/S.9410 (McDonald/Sepulveda) – Relates to expedited payments of abandoned property under a certain … Relates to expedited payments of abandoned property under a certain …
https://www.osc.ny.gov/legislation/expedited-payments-unclaimed-fundsAccounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingState Agencies Bulletin No. 145
… To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately … that affects the amount an employee should have been paid for a closed contract period, the adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustment