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Opinion 88-42
… where a county distributed sales tax revenues to towns and villages in the county in a manner which did not comply … the excess revenues should pay them back to the county and that the county should then pay them over to the proper … received payments to which they were not entitled and others received less than the proper amount of sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… a low carbon economy and urging corporations to tackle climate risk. "We've shown that shareholders have the power … to compel major corporations, like ExxonMobil, to address climate change. "Our $2 billion low-carbon index shifts … as the top U.S. investor, and third globally, for its climate change work by the Asset Owners Disclosure Project. …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateOpinion 98-12
… on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily finance … Whether the moneys of a city with 125000+ inhabitants and the moneys of the city school district of such a city may …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 2002-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- … ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town hall are …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… mother was sentenced today to serve five years’ probation and ordered to pay full restitution, State Comptroller Thomas … Onondaga County District Attorney William J. Fitzpatrick and New York State Police Superintendent Steven G. James … pension system. We will continue our work to track down and bring to justice those who try to defraud the pension …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksDiNapoli Releases Municipal Audits
… billed, penalties were calculated correctly, and late fee waivers and billing adjustments were generally made in accordance with … accounting for $913,000 remaining from a “host community fee” received in 2007 in the capital projects fund. Town …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on the Passing of Cardinal Egan
… individuals who brought people of vastly different beliefs and backgrounds together. He gave comfort to so many during the difficult days following 9/11 and countless others struggling with personal challenges. Simply put, he made a difference and his legacy will live on." …
https://www.osc.ny.gov/press/releases/2015/03/state-comptroller-thomas-p-dinapoli-statement-passing-cardinal-eganDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… by State Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding … in New York 10 years earlier. When comparing 2005 and 2014 death rates for states for which data are available, only one … new residential treatment beds in the Southern Tier, the Finger Lakes and Western New York for New Yorkers with …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, partnership, or … All contracts or amendments between the State of New York and any contractor whether individual partnership or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… mitigate food insecurity, address energy costs and invest in clean water. While commendable, the state’s … persist, as spending growth remains above inflation and the state’s economy and finances continue to be disrupted by actions taken in … mitigate food insecurity address energy costs and invest in clean water …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… New York's leaders to take steps that can help protect and strengthen the state's finances. The full op-ed is below: … the pandemic’s devastation, regaining 50% of the jobs lost and surpassing financial plan expectations for state revenues … by $5.2 billion through July. New Gov. Kathy Hochul and state leaders should think strategically about how to use …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesLocal Sales Tax Sharing in New York State
… their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their … or pursuant to sharing agreements between the county and its city or cities. Provided below is an interactive … tax rate, as well as what cities are within its borders and whether any of them “pre-empt,” or impose a general sales …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateXII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the … submit a voucher for payment unless goods or services and a proper invoice have been received. Process and Document Preparation: With the implementation of the … submit a voucher for payment unless goods or services and a proper invoice have been received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsState Agencies Bulletin No. 2429
… year 2025 -2026 (04/01 - 03/31); and Has a Comp Rate Code of ANN on the payment effective date; and Was rated at … Data Chg on the Job Action Requests page using the Reason code USP (Unsat Perf) and an increment code of 7777 in the … Advance, Promotion Recalculation, or Increment Code Update based on information available as of the date the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2429-april-2026-security-performance-advancesCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department … health insurance coverage to about 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilState Agencies Bulletin No. 2089
… the pensionable overtime earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. … Affected Employees Tier 5 members of ERS Plan Type 87 and TRS Plan Type 86 are affected. Background In accordance … in Administration paychecks dated January 4, 2023, and Institution paychecks dated January 12, 2023. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Unified Court System Bulletin No. UCS-338
… Ineligible Employees 88 New York City Judicial Staff CT Background: Chapter 1 of the Laws of 2023, which … Confidential and Unrepresented employees (BUs 86, 88, CT). Effective Dates : The April 2024 Location Pay, … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9, 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, 87, 88, CT SOS Senior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesManagement of Invasive Species
… was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species … 22, 2019. About the Program Many species of plants and animals currently found in New York State are not … risks to public safety, human illness, or damage to crops and livestock and are deemed "invasive." Invasive species …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesState Education Department Examination of Payments to Tough Man, Inc.
… (SED) made under contracts C813016, C81403A, T815055, and T816040 to Tough Man Inc. (Tough Man). The objectives of … whether funds were used for the contracts’ purposes, and whether the expenses claimed exceeded program revenues as … formed to sponsor community sporting events such as walks and races in New York. SED made five payments totaling …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-inc