Search
Opinion 90-39
… tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A … the North Shore v Incorporated Village of Rosyln Harbor , 40 NY2d 158, 386 NYS2d 198; Joslin v Regan , 63 AD2d 466, 406 … from them" ( Jewish Reconstructionist Synagogue , supra , 40 NY2d at p 163, 386 NYS2d at p 200; emphasis in original), …
https://www.osc.ny.gov/legal-opinions/opinion-90-39DiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… 37.3% of high school graduates nationally. People aged 26 to 34 are more likely to have a bachelor’s degree (31.5%) … For 18- to 25-year-olds, the labor force participation rate in 2023 was 47.6% with just under half (49.9%) attending … (87.8%) worked mostly part-time with a median work week of 21.7 hours. Employment for the 18- to 25-year-olds is …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesHow to Parse .txt pipe-delimited files using Microsoft Excel
This job aid shows you (a participating organization) how to successfully parse a pipe-delimited .txt file using Microsoft Excel so you can easily interpret NYSLRS outbound files.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-parse-outbound-files.pdfComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Forestville Central School District – Information Technology (Chautauqua … user accounts were not properly managed. Genesee Valley Central School District – Financial Management (Allegany … determined, that the district’s written reserve fund policy was not comprehensive and three reserves with balances …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… were reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In … the after-school, soccer and summer recreation programs for free, without full board consent. Sufficient program … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsOversight of Homeless Shelters (Follow-Up)
… during visits included structural damage, mold, vermin, bug infestations, excessive garbage in rooms, and missing or …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followDiNapoli: State's Cash Position is Strong
… more is on the way. The level of tax receipts is important for purposes of ongoing budget balance, and we are seeing …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. … On Tuesday we honor the men and women who have bravely served in our countrys Armed Forces …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliComptroller DiNapoli Releases Municipal Audits
… the vendor improperly withheld funds. Auditors found that ice rink collections totaling $5,364 were unaccounted for due to …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… auditors found had previously been noted on OTDA’s most recent inspections, yet remained uncorrected. OTDA did not …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… also includes Federal financial assistance programs that do not have cash receipts and disbursements posted in the … in the annual TSA (Treasury State Agreement) because they do not involve the transfer of funds between the Federal and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsOpinion 90-56
… beyond the maximum of 30 days or 22 working days, as the case may be (Military Law, §242[5]). In this regard, we note …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Overtime Limits for Tier 6
… calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more … (Return to Top) PFRS Tier 6 Members Your overtime limit is 15 percent of your pensionable, non-overtime earnings … in the calculation of your final average earnings which is used to determine your pension is subject to an annual …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6SUNY Bulletin No. SU-159
… implements the provisions of the agreement between the State of New York and United University Professions (BU 08) … Effective Date of Payment of the Salary Increase is based on the employee’s obligation Contract Provisions and … in salaried and hourly positions who are Active or on a Paid Leave of Absence. Annual salaried employees receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-159-2009-3-general-salary-increase-suny-professional-servicesSUNY Bulletin No. SU-169
… implements the provisions of the agreement between the State of New York and United University Professions (BU 08) … Effective Date of Payment of the Salary Increase is based on the employee’s obligation Contract Provisions and … in salaried and hourly positions who are Active or on a Paid Leave of Absence. Annual salaried employees receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-169-2010-4-general-salary-increase-suny-professional-servicesShareholders to Exxon: It's Time to Address Climate Change
… work today supports the Church of England as a Christian presence in every community. The annual objectives …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeOther Bulletin No. 72
… the date the report is produced. Included on the report is one or more of the following messages which identifies the … M/C Retroactive Salary Increase. Included on the report is one or more of the following messages which identifies the … an employee receives a payment and has worked in more than one agency but has been paid by all agencies in the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scfCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65 ). About the Program Many of the … in Medicare and are referred to as “dual-eligibles.” Medicare Part A provides hospital insurance and Part B … audit report Cost Saving Opportunities on Payments of Medicare Part C Claims Report 2020S65 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… cards. Reading the fine print before purchasing gift cards can help you avoid fees and protect your money.” Under the … consumers to identify the different cards and how they can be used. Gift cards may have terms and conditions that can decrease the value of the gift card. These may include …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonOpinion 95-30
… LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; … in General Municipal Law, §11, except that investments of gifts, grants or bequests in the form of a true trust are … invest moneys raised by taxes, and non-tax moneys, such as gifts. General Municipal Law, §11, as amended by chapter 708 …
https://www.osc.ny.gov/legal-opinions/opinion-95-30