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Opinion 88-71
… The owner has refused to pay his water bill pending the resolution of the dispute. You inform us that the unpaid … of the City of New York 25 Misc 219, 55 NYS 50, affd 40 App Div 331, 57 NYS 1039, 160 NY 691). There is sufficient …
https://www.osc.ny.gov/legal-opinions/opinion-88-71State Comptroller DiNapoli Releases Audits
… Long Island Rail Road - Utilization of the Arch Street Yard and Shop Facility (2016-S-78) Auditors found the … Education Department (SED): The New Interdisciplinary School (NIS), Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … time periods. District officials reported the Cycle Two test results through DOH’s Health Electronic Response Data … as required. Finally, officials posted the Cycle Two test results of the potable water outlet sampling on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… The average bonus paid to employees in New York City’s securities industry for 2021 grew to … Street’s soaring profits continued to beat expectations in 2021 and drove record bonuses,” DiNapoli said. “But recent … and Russia wages an inexcusable war on Ukraine’s freedom. In New York, we won’t get back to our pre-COVID economic …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordUnified Court System Bulletin No. UCS-322
… due to the reintroduction of Longevity Steps for CSEA, Management Confidential (MC) and unrepresented … additional increments, longevity and/or extra longevity) for BU 87 beginning in April 2016. Consistent with practice, … Laws of 2023, and Section 7.10(5) of the CSEA Agreement for the years 2021-2026 reintroduce the Longevity Steps as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… appointments, but Empire State Development’s (ESD) New NY Broadband Program has fallen short of its mission to bring … an audit by State Comptroller Thomas P. DiNapoli. “The New NY Broadband Program did not meet its goal to close the … The agency’s response is available in the audit. Audit New NY Broadband Program Further Reading Availability, Access and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and … receivable are comprised of four principal sources of State tax revenues which include personal income taxes, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … is still required to prevent future Medicaid overpayments. New York City Department of Education (DOE): Compliance with … placing an undue financial burden on injured employees. New York City Department of Transportation: Oversight of …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… Employer rates for NYSLRS are determined based on investment performance and actuarial assumptions recommended … impact assumptions and rates in the future. The assumed rate of return will remain at 6.8 percent, with the actuary …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22County Medicaid Costs
… billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven … in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during that period. For some counties, … cited by the NYS Department of Health (DOH), which reports net county Medicaid expenditures adjusted for certain State …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsDiNapoli Announces State Contract & Payment Actions for February 2015
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015State Contract and Payment Actions in November
… gaming revenue distributions for the del Lago Resort and Casino, Rivers Casino and Resort, Tioga Downs Casino, and Resorts World Catskills. Office of General …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberOpinion 2003-6
… and expenses incurred under article 16 of the Town Law for zoning and planning "shall be a charge upon the taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… and salaries", but does not define these terms (see, e.g., Village Law, §5-500). In the absence of a statutory … including both salary or wages and fringe benefits (see, e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; … (emphasis added) and most fringe benefits, such as health insurance, are non-cash benefits not ordinarily …
https://www.osc.ny.gov/legal-opinions/opinion-90-44State Police Bulletin No. SP-247
… The purpose of this bulletin is to provide the Division of State Police with instructions for processing the 2025 … Payment. Affected Employees: Employees of the Division of State Police in the State Police Troopers Unit (Troopers Unit) – BU07, the State … The purpose of this bulletin is to provide the Division of State Police with instructions for processing the 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentOpinion 89-47
… FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, … district and adding the whole of the dissolved district to an adjoining fire district. Such a proceeding must be undertaken pursuant to Town Law, §172-d. Absent the establishment of zones of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 89-26
… A fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and … or employees of the fire district complete and file annual financial disclosure statements. You ask whether fire district officers are required to complete and file annual financial disclosure statements. Chapter 813 of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 96-17
… attending emergency medical service conference); (reimbursement of volunteer firefighters for tuition expenses … certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at … for the payment of all actual and necessary registration fees not in excess of ten dollars, all actual and necessary …
https://www.osc.ny.gov/legal-opinions/opinion-96-17DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… decline slightly in the coming years ($6.5 billion in FY 2026 and $6.4 billion in FY 2027) mostly due to savings … gaps to $8.7 billion in FY 2025, $13.7 billion in FY 2026 and $15.5 billion in FY 2027. The city announced its FY … plan also adds out-year amounts of $2 billion in FY 2026 and $1 billion in FY 2027, bringing total estimated …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-grow