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Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: … Whether counties and other municipalities including the City of New York are …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 93-4
… vote required) -- Referendum Requirements (for tax certiorari judgments) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance … board may authorize the issuance of bonds to finance tax certiorari judgments. The resolution authorizing the issuance …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 93-23
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs … (chair of planning board in contract with town for electrical services) ZONING AND PLANNING -- Planning Boards (electrical contractor as chair of board) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 89-36
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has … of, and the expenditure of moneys from, capital reserve funds by counties, cities, towns, villages and certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… five-member Board of Fire Commissioners is responsible for general management and control of financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025State Agencies Bulletin No. 2295
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in … The purpose of this bulletin is to notify agencies of the maximum contribution limits for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2258
… of this bulletin is to notify agencies of an automatic union dues increase for employees represented by the PBANYS in the Agency Police Services Unit (APSU), Bargaining Unit … OSC will automatically increase the biweekly deduction for union dues (Deduction Code 483) from $54.70 to $57.98. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseState Agencies Bulletin No. 2259
… Purpose: The purpose of this bulletin is to provide agencies with information and new instructions for processing letters received for the … The purpose of this bulletin is to provide agencies with information and new instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New … State Comptroller Thomas P. DiNapoli and President and CEO of the Business Council of New York State Heather Briccetti … The New York Daily News today published an oped from New York … State Comptroller Thomas P DiNapoli and President and CEO of the Business Council of New York State Heather Briccetti …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationPension Payment Calendar
… will be deposited directly into your bank account on the last business day of each month (indicated by a D on the schedule below). … Your pension payment check will be mailed on the second-to-last business day of each month (indicated by an M on the … are deposited or mailed monthly direct deposits are on the last business day of each month and checks are mailed on the …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarState Agencies Bulletin No. 2259.1
… This Bulletin Supersedes Payroll Bulletin No. 2259 Purpose: The purpose of this bulletin is to provide agencies with information and new instructions for processing letters received for the … The purpose of this bulletin is to provide agencies with information and new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of Health (DOH) administers the Medicaid program. For recipients enrolled in fee-for-service Medicaid, DOH makes payments for services rendered directly to health care providers. For …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… Fire Company’s (Company) progress, as of June 2024, in implementing our recommendations in the audit report released in April 2023. Background The Company provides fire … Amityville Fire Companys Company progress as of June 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… Objective To assess the extent of implementation of the eight … (FFS) payment method, DOH makes Medicaid payments directly to health care providers for services rendered to Medicaid recipients. Medicaid is the payer of last resort … To assess the extent of implementation of the eight …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
The former treasurer of the Le Roy FD and the Firemens Benevolent Assoc of the Vill of Le Roy stole nearly $50000 in public funds by pocketing cash writing unauthorized checks to himself and his personal business and making electronic transfers to pay his credit card and cell phone bills
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… prices (including the price of gasoline, which exceeded an average of $4.88 statewide as of July 6, 2022). 2 FIGURE 1 – … includes the use of debt to borrow for operating costs in 2025, a stopgap measure that will not be paid until after … are as follows: New York City is New York City Transit; Chicago is the Chicago Transit Authority; Washington is the …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaDiNapoli Releases February State Cash Report
… New York state is on target to reach year-end revenue projections with … revenues and spending. The cash report focuses primarily on the General Fund and All Governmental Funds. The General … and other fiscal issues. These are easily accessible on his transparency website called Open Book New York ( …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportOpinion 90-42
… (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county which … remain unpaid for the period specified by law (RPTL, §1122[1]). Pursuant to section 1122(5) of the RPTL, a county clerk "shall be entitled to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-42