Search
Opinion 92-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask … purchase equipment for use by its volunteer firefighters in connection with physical fitness training to improve or …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time … a duty to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), … its usual and ordinary meaning. Webster's Ninth New Collegiate Dictionary (1989) defines "around," when …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Brighter Choice Charter School for Boys - Payroll (2018M-139)
… Audit Objective Determine whether internal controls were in place to ensure that employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… safeguarded and accounted for fuel purchases. Key Findings The District lacked policies and procedures necessary to … not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Public Posting of Certain Contracts
… Legislative Program Legislative Session 2023-2024: Public Posting of Certain Contracts – A.10281/S.9171 (Solages/Cooney) – Requires a public listing of certain emergency and exempted contracts, … the State Comptroller. Memo Bill Text Status … Requires a public listing of certain emergency and exempted contracts …
https://www.osc.ny.gov/legislation/public-posting-certain-contractsPublic Posting of Certain Contracts
… Legislative Program Legislative Session 2025-2026: Public Posting of Certain Contracts – A.6707 (Solages) – Requires a public listing of certain emergency and exempted contracts, … the State Comptroller. Memo Bill Text Status … Requires a public listing of certain emergency and exempted contracts …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0DiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… assessment that evaluated each company’s transition strategies, capital expenditures, and greenhouse gas …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesLead Poisoning Prevention Program
… by the local health departments through March 19, 2019. About the Program Lead poisoning poses a major health risk to …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programDiNapoli: Brooklyn is King of NYC Economic Growth
… adding jobs and businesses at a faster pace than the rest of New York City between 2003 and 2012, including the first increase in … want to live there because of the borough’s economic opportunities, its diversity and its outstanding schools, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthState Agencies Bulletin No. 1996.2
… overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … 11:00 pm on 12/01/2021 and at or before 10:59 pm on 11/30/2022. For any shift that begins at or after 11:00 pm on … the new Time Entry Overtime Earnings Codes in Institution Pay Period 23L, checks dated 02/24/2022. Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19962-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.1
… overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … 11:00 pm on 12/01/2021 and at or before 10:59 pm on 08/31/2022. For any shift that begins at or after 11:00 pm on … the new Time Entry Overtime Earnings Codes in Institution Pay Period 23L, checks dated 02/24/2022. Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19961-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.3
… overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … 11:00 pm on 12/01/2021 and at or before 10:59 pm on 12/31/2022. For any shift that begins at or after 11:00 pm on … the new Time Entry Overtime Earnings Codes in Institution Pay Period 23L, checks dated 02/24/2022. Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19963-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 90-56
… in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (additional paid leave beyond statutory maximum period) … 242(2) of the Military Law, every "public officer or employee", while engaged in the performance of "ordered … NYS2d 252; Henn v City of Mount Vernon , 198 AD 152, 189 NYS 851; Local 456 v Town of Cortlandt , 68 Misc 2d 645, 327 …
https://www.osc.ny.gov/legal-opinions/opinion-90-56DiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… was released on his own recognizance. He is due back in court on Nov. 27, 2024. If convicted, the defendant faces up … Division Rick Whelan. The defendant is represented by the Legal Aid Society. The charges filed in this case are merely … is presumed innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialDiNapoli Report Examines Troubling Child Poverty Trends
… A new report by State Comptroller Thomas P. DiNapoli details … “A staggering number of children live in poverty in New York,” DiNapoli said. “Research shows that poverty presents … Credit that led to a historic reduction in poverty in the United States. We look forward to working with partners at …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsCompliance With Freedom of Information Law Requirements (2020-S-12)
To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s12.pdfDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… manufacturing firm, to highlight an investment made by the New York State Common Retirement Fund’s (Fund) In-State Private … Fund is the third largest public pension plan in the United States with more than one million members, retirees …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundNew York City’s Uneven Recovery: Mothers in the Workforce
… a larger increase in unemployment than fathers. While New York City saw a different trend initially, in 2022 the … Force Participation New York City Rest of New York State United States New York City Rest of New York State United …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceDiNapoli: The Rockaways is on the Rise
… projects in the pipeline, the Rockaways is coming back. Today's report shows how far the Rockaways have come, … report so that others may gain a better perspective on the remaining issues related to transportation, economic … bright future." Private sector employment declined by 11 percent between 2011 and 2013, but recovered quickly, setting …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-rise