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Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … not be had to other means of interpretation" (McKinney's Statutes, §76; Matter of Cristo Brothers, Inc. , 97 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: State Financial Condition Improving
… short-term financial condition continues to improve and the state has built on its reserves, but the 2015-16 … budget gridlock of the past,” DiNapoli said. “The Governor and the Legislature deserve credit for that. On the positive side, a timely budget was enacted and reserves have been strengthened. Areas of concern include …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingDiNapoli: NYC Finances Gain Stronger Footing
… ”Hope is building in New York City as vaccination rates climb, capacity limitations are rolled back and federal … to grow 5.1 percent in 2021 due to better than projected income and corporate tax collections in FY 2021, driven by less severe impacts …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingState Comptroller DiNapoli Releases School Audits
… County) Certain provisions of the school’s bylaws and code of ethics appear to be inconsistent with requirements …
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
… to operate and collect tuition even though they faced financial uncertainty that put their students’ … responsibilities is to make sure the schools have financial resources to remain in operation and that students’ … in dire fiscal straits, DiNapoli’s auditors found that the agency conducted little or no analysis of schools’ fiscal …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: New York Must Do More To Reduce Maternal Deaths
… health conditions and death rates have increased since a taskforce was established in 2018 to address maternal … which produced several recommendations, including creating a Maternal Mortality Review Board and a statewide expert work … are working and guide how it moves forward. Additionally, two recommendations from the board and the taskforce …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsNew York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … Subscribe Read Prior Editions September 2, 2020 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 …
https://www.osc.ny.gov/reports/covid-19-september-2-2020State Agencies Bulletin No. 1452
… If the employee meets the eligibility criteria and has a Payroll Status of Active on the appropriate effective date, … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence on … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … To inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1452-december-2015-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 1968
… of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2022 … Employees All employees are affected. Effective Dates Payroll deductions for the 2022 SEFA Campaign will begin … enrollment process. These forms are available at agency payroll offices. OSC Actions OSC will end date all SEFA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… who face housing discrimination are told they can report it to the state Division of Human Rights and that it will be investigated, but the agency often failed to do its job,” DiNapoli said. “It lost cases due to carelessness and failed to properly or …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsState Agencies Bulletin No. 2196
… number. If an employee has been paid in multiple record numbers, each record number will be evaluated separately, and … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating … must be used to process the adjustment. Please refer to Payroll Bulletin 1893 – Reporting Adjustments to Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicState Agencies Bulletin No. 2196.1
… This Bulletin Supersedes Payroll Bulletin No. 2196 Purpose: The purpose of this … number. If an employee has been paid in multiple record numbers, each record number will be evaluated separately, and … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-representedOpinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Unified Court System Bulletin No. UCS-166
… Purpose To notify the Unified Court System of OSC’s automatic processing of the salary restorations and to provide instructions for miscellaneous adjustments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsOpinion 93-17
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to an administrative or quasi-judicial determination. It is well established that, in the absence of a clear … within the meaning of section 37.00(a)(3). Therefore, it is also our opinion the issuance of bonds by a non-city …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Reporting Regulation for Elected or Appointed Officials
… officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) Record of work activities. (1) Except …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsTown of Pamelia – Financial Management (2015M-276)
… The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which … Board did not develop a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue and expenditure subsidiary ledgers or a general ledger to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… complete report - pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate … planned to initiate corrective action. … Determine whether all extraclassroom activity funds were deposited complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a … monthly and annual financial reports to the Board. … Sir William Johnson Volunteer Fire Company Inc Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the Town, except … The Company is governed by a five-member Board of Trustees and an Executive Committee is responsible for running the … for the 2013 fiscal year were approximately $1.8 million and expenditures were $1.6 million. Key Findings The audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial