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Opinion 96-2
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-19
… §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), 104.00: There is no requirement for the establishment of a sinking fund … bonds" issued between July 19, 1991 and December 31, 1993 is chargeable against the local government's debt limit. You … (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is chargeable to a county's debt …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 94-15
… 3701). General Municipal Law, §11, as amended by L 1992, ch 708, authorizes local governments, including school … unreported). General Municipal Law, §11, as amended by L 1992, ch 708, however, is not limited to investments of … government (compare General Municipal Law, §11 prior to L 1992, ch 708, which referred to the officer having custody of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15State Comptroller DiNapoli Releases Municipal & School Audits
… manage the district’s fund balance and reserves. As a result, the district levied more taxes than needed to fund … overestimated appropriations from 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, … appropriated fund balance at an annual average of $2.9 million from 2017-18 through 2021-22 while it had an …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsPayroll Improvement Project Bulletin No. PIP-016
… codes and deduction codes that will be discontinued in PayServ v 9.2 for Optional Retirement Plans (ORP), the … Affected Employees Employees who are currently enrolled in ORP or VDC plans or who have 403(b) deductions are … to the Savings Plan page (Main Menu > Benefits > Enroll in Benefits > Savings Plans) in order to reduce …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Some NY Schools Not Reporting Bullying or Harassment
… DASA bias categories such as race, ethnicity, weight or sex. DiNapoli recommended that SED take steps to assess …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: Restaurant Industry Critical to New York City's Economy
… York City’s restaurant industry had 23,650 establishments in 2019, provided 317,800 jobs, paid $10.7 billion in total wages citywide and delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyState Agencies Bulletin No. 922
… a county entered effective dated at least as far back as January 1, 2009. Populate the county in which the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageOpinion 91-49
… owners (see Griefer v Sullivan County , 246 AD 385, 286 NYS 791; Friedman v County Executive and Board of Supervisors …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… on federal assistance, and the gap risk associated with the assumed 2 percent out-year spending limit. The … estimates that the state will end the current fiscal year with a $310 million surplus, and plans to use these resources … billion, including federally funded spending associated with Superstorm Sandy and the Affordable Care Act. State …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressOpinion 89-8
… Local Finance Law". Section 3651(8)(b) provides as follows with respect to school districts within the Adirondack Park: … his office of the application for such consent, together with the recommendation of the commissioner of education, and …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 88-19
… of Environmental Conservation for a permit in connection with its proposed landfill operation. The authority for towns …
https://www.osc.ny.gov/legal-opinions/opinion-88-19DiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… between males and females narrowed between 2019 (68.3% vs. 53.5% and 2021 (65.5% vs. 54.5%) as more women sought employment. Female and male …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… adjustments to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger … Contracts and Due To State Receipts must be submitted in the Accounts Receivable (AR) module and must be … that is needed and any system constraints will determine in which module a transaction should be submitted. See the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewSUNY Bulletin No. SU-322
… titles to establish a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new overtime … pilot program and have selected an overtime rate of 2.5 times an employee’s regular rate of pay. The overtime factor … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 2009
… advantage of a treaty between their country and the U.S. with wages in tax year 2021 are affected. Background … year 2021. Box 3: Chap. 3 This box should be populated with “3” (Tax withheld under section 5000C) Box 3a: … (Not Applicable). Box 3b: Tax Rate This box is populated with the tax rate applied. Box 4a: Exemption Code Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingSUNY Bulletin No. SU-323
… establishing a temporary overtime rate for employees in certain titles represented by PBANYS working at a SUNY University Hospital. Affected Employees Employees in certain Agency Police Services Unit (APSU BU31) titles who … SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary overtime rate up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesState Comptroller DiNapoli Releases Municipal Audits
… on their financial operations while developing their 2021 fiscal year budgets. Below are the findings of some of the communities reviewed: Adequacy of 2021 Budgets – Town of Big Flats (Chemung County) Town of Big … incorrect water usage overage rates since June 2017. As a result, they overbilled State Parks by $7,577. In addition, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1900
… advantage of a treaty between their country and the U.S. with wages in tax year 2020 are affected. Background … year 2020. Box 3: Chap. 3 This box should be populated with “3” (Tax withheld under section 5000C) Box 3a: Exemption … (Not Applicable). Box 3b: Tax Rate This box is populated with the tax rate applied. Box 4a: Exemption Code Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingNew York’s Economy and Finances in the COVID-19 Era
… pandemic dealt a body blow to the State’s economy, with combined losses in March and April wiping out 24 years … two months, were: Long Island – 296,000 jobs lost, with 29.4 percent (87,000) recovered through June. Hudson Valley region – 185,000 lost, with 24.6 percent (45,500) recovered. Upstate – 519,000 lost, …
https://www.osc.ny.gov/reports/covid-19-august-19-2020