Search
Opinion 95-11
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 2000-15
… FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) GENERAL MUNICIPAL LAW … from an out-of-state fire company may not volunteer to assist a fire district fire department within New York State on an on-going basis pursuant to General Municipal Law §209-i. You ask whether a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15DiNapoli: State Financial Condition Improving
… fiscal year 2014-15. The Division of the Budget (DOB) is expected to release an Enacted Budget Financial Plan … or other one-time purposes, as DiNapoli has stressed is appropriate for one-time resources. However, the budget … be used largely at the discretion of the Executive. There is no comprehensive or standardized mechanism to track the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingNew York’s Economy and Finances in the COVID-19 Era
… Edition Selected Economic Trends Statewide, 28% of Lost Jobs Have Been Regained Through July; in NYC, 17% While New York State has regained more than one in four of the jobs it lost in March and April, the unprecedented scale of … and April. Through July, the State had regained 548,000 jobs, or 28 percent, as shown below. The COVID-19 recession …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Unified Court System Bulletin No. UCS-276
… payment) Retirement Information The UCS SLED payment is not part of the basic annual salary, but it is considered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawState Agencies Bulletin No. 1968
… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The amount of … requested on the authorization card is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignState Comptroller DiNapoli Releases School Audits
… Access (Suffolk County) District officials did not comply with the board’s computer control policy. The board has not … officials did not maintain fund balance in accordance with statutory requirements. Unrestricted fund balance … bylaws and code of ethics appear to be inconsistent with requirements under the school’s charter and state law. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… licensed proprietary schools — 357 private career schools (PCS) and 34 English as a Second Language (ESL) …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… Investigated DHR’s complicated and poorly managed intake system for housing discrimination complaints resulted … Conducting ongoing reconciliations of DHR’s various intake logs with case management system records. Providing … adequate training for all staff involved in the complaint intake, processing and investigation process. Actively …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… in 2013, an increase of 5.2 percent from 2012, according to a report issued today by State Comptroller Thomas P. … a time when local revenues have been experiencing little to no growth,” said DiNapoli. “The majority of the increase appears to stem from storm clean up, which gives these communities a …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013DiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… the highest year-over-year growth since 2013. "This is welcome news for municipalities, as local revenues have been …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… also mean that medications are not ordered when they are in low supply or not available when needed. The audit … were missing at Martin Luther King, Jr Educational Campus in Manhattan. Officials at the health center said they did … not be accounted for out of the 2,298.25 units listed in the sampled Centers’ records 712 packages of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… the state’s pension system,” DiNapoli said. “My office is committed to protecting the pension system, its members … State Police for their partnership in ensuring justice is served." “The defendant abused the New York State pension system, which is a crime against the taxpayers of the State of New York and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… million over the coming years. Auditors also identified a provider of taxi services that overbilled DOH for tolls. The provider told auditors it charged for tolls based on the cash … DiNapoli recommended DOH: Recover the $6.2 million in contract overpayments to the transportation managers for the …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsOpinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (travel expenses - spouse of school board member attending conference) GENERAL … a school district may authorize the incurrence and payment of the travel and lodging expenses of the spouse of a member …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0V.2 Governance – V. Chart of Accounts (COA) Governance
… provide overall strategic direction to the SFS Program and is the final decision-making authority over budget, resource … the Steering Committee. The SFS Program Governance Board is comprised of a representative from each of the SFS … No Yes See Note Project – ID No No Best practice is to allow SFS to autogenerate Project – Category Yes N/A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceXVI.3.K Interim Reporting – XVI. Financial Reporting
… to this policy are required due to the shorter time frame in which interim statements must be prepared. Exceptions are … prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in the interim period in which the revision is made and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingDetermination of Residency for Tuition Purposes (Follow-Up)
… in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58 ). About the Program … staff. Of the 64 institutions, 28 offer graduate programs. For fiscal year 2022-23, SUNY had an overall budget of $12.5 … and fees. SUNY’s Policy 7810: Residency, Establishment of for Tuition Purposes (Residency Policy) states that each …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followState Agencies Bulletin No. 2091
… Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuit 703 CUNY After Tax 403(b) Plan SUNY employees electing the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda