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Opinion 93-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION … (see Village Law, article 10). As a rule, however, towns do not have the power to provide fire protection services …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
The CattaraugusAlleganyErieWyoming and OrleansNiagara Boards of Cooperative Educational Services BOCES withheld millions of dollars in surplus funds that should have been refunded to local school districts according to separate audits issued today by New York State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… food costs have hit household budgets in New York City hard, with price increases outpacing income growth,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenDiNapoli: Number of Domestic Violence Victims Rises in 2022
… than New York City, the lower share of reported violations accounting for domestic violence incidents may merit further …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that … indicate the need for a separate GL BU. Data security for New York State Classified Data – Situations that would expose … COA Change request form and submitted it to helpdesk@sfs.ny.gov . Guide to Financial Operations REV. 04/06/2018 … A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuManagement and Maintenance of Non-Revenue Service Vehicles
… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, … fleet. Non-revenue service vehicles (vehicles) are used for purposes other than customer transportation, such as …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesOpinion 94-19
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), 104.00: There is no requirement for the establishment of a sinking fund …
https://www.osc.ny.gov/legal-opinions/opinion-94-19State Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… taxes, including the Metropolitan Transportation Authority Payroll Mobility Tax, totaled $3.9 billion, up by 7.6 …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18Oversight of School Safety Planning Requirements
… Objective To determine whether the State Education Department (Department) is monitoring … them to law enforcement agencies and to provide training on those plans to staff. Key Findings Overall, we determined …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsCalendar Year Municipalities That Have Not Filed in Time For a FSMS Score in All Three Years, 2012 through 2014
Calendar Year Municipalities That Have Not Filed in Time For a FSMS Score in All Three Years, 2012 through 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/persistentnonfilingmunis.pdfLocal Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
Local Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0214.pdfState Police Bulletin No. SP-95
… Investigators and Senior Investigators represented by the New York State Police Investigators Association in Bargaining Unit 62. Special Investigators are excluded per … other payments for Investigators and Senior Investigators in Bargaining Unit 62 (BU62). Effective Date(s) Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-95-new-york-state-police-investigators-association-nysipa-bargaining-unitState Agencies Bulletin No. 970
… This payment is subject to Federal, State, and local income taxes and Social Security/Medicare employment taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/970-april-2010-civil-service-employees-association-csea-longevity-lump-sumCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… according to the statement. Forty-one percent (41%) of Fortune 500 companies were founded by immigrants or the …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationApplying for Reclassification – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassificationCUNY Bulletin No. CU-582
… Criteria Employees with a pay basis code of HRY on or after the payment effective date, and an hourly rate … Strike/Discip Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC … are taxable income and are subject to all employment taxes and income taxes. The monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aideState Agencies Bulletin No. 908
… be followed: The check must be secured by the appropriate Business Unit. Within 30 days of the check date, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/908-non-negotiated-andor-undeliverable-new-york-state-payroll-checkDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… today announced the launch of new online dashboards to track data for key industry sectors in New York City on a … 17.9% below what it was in March 2020. Construction : Jobs in the sector rebounded from a low of 87,200 in April … April 2021) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoverySUNY Bulletin No. SU-197
… report the adjustment amount for earnings codes such as Extra Time Override ( EXO ) and Regular Salary Override ( RGO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-197-2013-chancellors-power-suny-performance-incentive-paymentOpinion 91-55
… indebtedness pursuant to Local Finance Law, §123.00. You ask whether depreciation is included within the phrase …
https://www.osc.ny.gov/legal-opinions/opinion-91-55