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Opinion 94-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … General Municipal Law, §854(4), as amended by the Laws of 1993, chapter 356, prohibits industrial development … Whether in light of recent amendments to the General Municipal Law GML the IDA …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS … to authorize the village to undertake the dredging of the pond and assess the cost against the owners of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds … Whether the proceeds from the imposition of an assessment on the gross receipts of a commercial …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district … fire district commissioner who is also a salaried employee of a firm doing business with the district would have a …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement) REAL … Whether a sixyear statute of limitations would bar the enforcement of outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-47New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "Both houses of Congress are fighting to enact sweeping tax changes that would eliminate important deductions for millions of New Yorkers and threaten higher costs for essential public … rush to judgement, it is hard to conclude that the members of Congress voting for these plans have a much clearer …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformOpinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department … may agree to transfer to the village treasurer the custody of moneys presently held by the fire department for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Contracts Requiring Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to … contract to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-93-7State Agencies Bulletin No. 2182
… Purpose: The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … defer up to $7,500.00 for a combined maximum contribution of $30,500.00 for calendar year 2024. The Deferred … The purpose of this bulletin is to notify agencies of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2182-deferred-compensation-maximum-contributions-limits-calendar-year-2024III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… Changes to the provisions of State Finance Law 179-f effective April 1, 2017 require the payment of prompt payment interest to certain small businesses on … in conformance with the policies and procedures of the accounting and financial management system of state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… This chapter provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New York State. These responsibilities are … This chapter provides an overview of the Executive Budget State Comptrollers responsibility for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… the United States Attorney for the Southern District of New York, and Daniel B. Brubaker, Postal Inspector in … Service, New York Division, announced the arrest of BAKARE DOUKOURE, SANNEH TUNKARA, and LASSANA SYLLA on mail fraud and identity theft charges arising out of their scheme to fraudulently obtain unclaimed funds held …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-statePhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit … (co-op) housing to middle-income families. A total of 269 State-supervised Mitchell-Lama developments … To assess the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … (Report 2022-S-16 ). About the Program The Department of Health (DOH) administers New York’s Medicaid program. The … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … Act (Report 2022-S-11 ). About the Program The Department of Labor’s (DOL) Division of Employment and Workforce … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followState Agencies Bulletin No. 2088
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … defer up to $7,500.00 for a combined maximum contribution of $30,000.00 for calendar year 2023. The Deferred … The purpose of this bulletin is to notify agencies of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2088-deferred-compensation-maximum-contributions-limits-calendar-year-2023State Agencies Bulletin No. 2167
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … retirement plan; or An active participant for any part of 2023 in an annuity account described in IRC Section 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023CUNY Bulletin No. CU-782
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented … Background: Pursuant to the duly adopted provisions of the Constitution of the American Federation of State, … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … in their homes and communities. MLTC plans offer a range of services, such as home health care, nursing home care, … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… Objective To determine the extent of implementation of the eight recommendations included in our initial audit … seven toll bridges and two tunnels that interconnect parts of New York City. TBTA serves more than 329 million vehicles … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-follow