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Opinion 92-20
… permanently used by it for a meeting hall or exhibition grounds ..." (emphasis added). Further, Not-For-Profit … ordinance "any exhibition or entertainment held on the grounds of a town or county [agricultural or horticultural] … from such exhibition or entertainment by the lease of its grounds for such purpose" (emphasis added). Not-For-Profit …
https://www.osc.ny.gov/legal-opinions/opinion-92-20DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… hogweed that have established footholds across New York state and threaten native species, agriculture and tourism, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Invasive species … of Invasive Species Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOpinion 99-7
… fire department or company. This is in response to your letter asking whether foreign fire insurance tax moneys are …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… undertaken by the School Construction Authority for the NYC Department of Education, as well as loans for housing and certain other projects managed by NYC Housing Preservation and Development, totaling about $38 … project sequencing start. Similar delays existed for NYC Health + Hospitals as well as the police and cultural …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Agencies Bulletin No. 1205
… following deduction codes: Deduction Code 851 – SEFA of NYC (http://www.sefanyc.org/) Deduction Code 865 – SEFA of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaignOversight of Registered Apprenticeship Programs
… services to its customers—the workers and businesses in New York State. As part of fulfilling its mission, DOL oversees … including those that address Program development, registration, promotion, and monitoring. In September 2023, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsDiNapoli: Fix Delays With Child Support Payments
… the nation's second-highest balance of undistributed child support collections (UDC), totaling approximately $59 million … Assistance (OTDA), which oversees New York's child support program, has made some improvements to the way funds … a number of problems that need correcting. "Child support payments are languishing in government coffers. This …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsDivision of Housing and Community Renewal Bulletin No. DH-27
… : If an agency removes an employee from the eligibility list and later determines that the employee met all … so the agency removed the employee from the eligibility list. The employee received a Rescind Unsatisfactory Rating ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-27-october-2007-merit-step-payments-employees-representedDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system designed to assist people with disabilities find employment services, according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedOpinion 2002-13
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual … §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Comptroller DiNapoli Releases Municipal & School Audits
… or 40%. Bellmore-Merrick Central High School District – Payroll (Nassau County) Auditors determined district …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … and New York tax requirements for 2023. OSC continues to use the Percentage Method on an Annual payroll period for … criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-679
… affected. Background Rate increases are pursuant to the New York City Comptroller’s Consent Determination dated … (CUNY) hired before August 1, 2006 will be paid at the new salary rates. Any Auto Mechanics (CUNY) hired on or after … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-679-cuny-skilled-trade-auto-mechanic-retroactive-raisesState Agencies Bulletin No. 1975
… Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … Employees of the State University of New York (SUNY), City University of New York (CUNY), and the State University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageSUNY Bulletin No. SU-300
… positions. The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. A Memorandum dated 09/14/2016 from Nancy L. Zimpher, … at least the annualized equivalent of the minimum hourly rate associated with their position location (hourly rate x …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedOpinion 2007-4
… issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede village budget procedures) MUNICIPAL FUNDS -- Budget Procedures (authority to supersede in … and certain other local governments to establish reserve funds for various stated purposes (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4DiNapoli: State Needs to Improve Oversight of Child Care Grants
… (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the COVID-19 … enrollment of the provider. Alignment of Grant Use with Program Goals Although special education providers were …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsState Agencies Bulletin No. 2001
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … and New York tax requirements for 2022. OSC continues to use the Percentage Method on an Annual payroll period for … the criteria outlined in this bulletin. Summary of Changes To date, the IRS has issued guidance on changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022City of Corning – Foreign Fire Insurance Funds (2017M-143)
… funds. Key Finding The Finance Director did not prepare or file the 2015 and 2016 FFI annual reports with OSC on …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143