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Opinion 88-44
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of … a town board member who is an employee of an incorporated engineering firm with which the town has contracted for …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service generally is not … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-29
… of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police Commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 95-10
… If the expenditure for such improvements is in excess of $300 and it is to be paid by taxes levied in the fiscal year …
https://www.osc.ny.gov/legal-opinions/opinion-95-10DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … $3.61 billion, including $1.63 billion scheduled for this month, $1.52 billion for May and $463 million for … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterOpinion 94-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings of … Law 217cv authorizes credit to be granted towards a year of firefighting service under a service award program for …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of … when it was over 177,000. “Overtime continued to grow in 2024 despite increases to a workforce that remains below …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023DiNapoli: Central NY Village Official Stole More Than $100K
… an audit and investigation by his office revealed a former official of the now-dissolved village of Altmar in Oswego … an audit and investigation by his office revealed a former official of the nowdissolved village of Altmar in Oswego …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… of $663,209 after pleading guilty to grand larceny for orchestrating a $3.5 million, 6-year fraud relating to … stole,” DiNapoli said. “I thank District Attorney Bragg for his partnership in the investigation and in bringing her to justice.” “Cindy Tappe has now been sentenced for diverting funds that were intended to benefit students …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from … nation as a whole, which saw a 2% increase in the number of full-time employees over this 15-year period. Local … The number of fulltime local government workers employed outside of New …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007Public Safety – 2023 Financial Condition Report
… of the four violent crime categories declined (Murder and Rape) while instances of Robbery and Aggravated Assault rose. …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending … 17, 2021, was to determine whether the Department paid for claims in violation of federal and State regulations that … in our initial audit report Improper Medicaid Payments for Claims Not in Compliance With Ordering Prescribing …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andDiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… better than the Division of the Budget’s current estimates for the first quarter, but the economy is sending mixed signals that cloud the state’s fiscal … lower than projected. The State’s General Fund ended June with a balance of $44.2 billion, $1.3 billion higher than DOB …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterState Agencies Bulletin No. 1990.3
… Bulletin No. 1990.2 Purpose The purpose of this bulletin is to provide information and processing instructions … employees at OPWDD who are represented by NYSCOPBA is .00120. Effective Dates The new overtime rate is effective at 11:00 pm on 12/01/2021. Agencies should begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19903-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.3
… Bulletin No. 1987.2 Purpose The purpose of this bulletin is to provide information and processing instructions … by NYCOPBA. Effective Dates The new overtime rate is effective at 11:00 pm on 11/03/2021. Agencies should … The purpose of this bulletin is to provide information and processing instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19873-pilot-program-establishing-temporary-overtime-rate-employees-certainIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… Program 10.557 Special Supplemental Nutrition Program for Women, Infants, and Children 10.561 State Administrative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20XI.2.A Thresholds – XI. Procurement and Contract Management
… Contracts over $200,000 OGS contracts over $85,000 OGS Business Service Center Customer Agency transactions over … to give consideration other than the payment of money, is over $25,000 for all agencies (see Section 7 - Revenue … note: the discretionary thresholds above solely apply to permit agencies to purchase services and commodities without …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsCyber Incident Response Team
… the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support … About the Program The Cyber Incident Response Team (CIRT) is part of the State’s Division of Homeland Security and Emergency Services (Division), whose mission is to provide leadership, coordination, and support for …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest … the Governor’s Executive Budget proposal for State Fiscal Year 2021-22, released this week, anticipates continuing but …
https://www.osc.ny.gov/reports/covid-19-january-21-2021