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Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- … by a central school district are subject to the provisions of General Municipal Law 11 pertaining to the investment of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments in 2019, provided 317,800 jobs, paid $10.7 billion in total … report found that in April, restaurant employment in New York City dropped to 91,000 jobs as restrictions were … New York Citys restaurant industry had 23650 establishments …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyPayroll Improvement Project Bulletin No. PIP-016
… deduction code changes described will be effective at Go Live, scheduled for March 15, 2021. OSC Actions Obsolete … beginning in the first paycheck confirmed after go live. The year-to-date balance will include the 9.1 deduction … SAMPLE 9.2 CHECK DATE 03/03/2021 Agency Actions Upon Go Live, agencies must use 9.2 deduction codes when entering …
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-harassmentState Agencies Bulletin No. 922
… with P0001 in the Locality field of the Employee Tax Data page, and a blank county value. The county value must be … for the employee is Nassau or Westchester, the Tax Data page also must be corrected, as this employee is not subject … have P0001 in the Locality field of the Employee Tax Data page and a blank county value, but the postal code indicates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not effectively manage the district’s fund balance and reserves. As a result, the district levied more … and their cost. Auditors also reviewed all 116 credit card purchases totaling $29,562 and determined 12 purchases … policies. Auditors found 62% of the non-credit card disbursements tested totaling $276,871 and 86% of the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… changes required for balance in the coming years. “New York state is in its strongest fiscal position in years, … right path. The Executive Budget holds the promise that New York can achieve ongoing balance after decades of … detail for out years. DiNapoli has proposed reforms to New York’s budget process that would require the Executive to …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressOpinion 88-19
… by the town can only be answered upon examination of all relevant facts and applicable principles of substantive …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 89-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of … by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of … STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… There is no case law so construing Highway Law, §118-a (or companion section 212-a applicable to town highways). If the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and lines of the authorizing language. Agencies should break out multiple Legislative references into separate … Reporting APJV and GLJE transactions posted in SFS are reported to agencies on the Cash Disbursement Summary Report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewDiNapoli: Wall St. First Half Profits Jumped
… revenue rose in the first half of 2019, growth slowed to 2.4 percent. The slowdown reportedly reflected poor … paid in New York City in 2018, even though its 181,300 jobs comprised less than 5 percent of private sector jobs in … expenses, the preferred industry measure) slowed to 2.4 percent in the first half of 2019, compared with 6.3 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedNew York’s Economy and Finances in the COVID-19 Era
… Recovery New York State’s total employment count hit an all-time high of more than 9.8 million in February, … telework due to the pandemic than men, with 36 percent of all female workers compared to 27 percent of males working …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Implementation of Suicide Prevention Task Force Recommendations
… Objective To determine whether the Office of Mental Health (OMH) implemented the … made by the New York State Suicide Prevention Task Force to facilitate greater access, awareness, collaboration, and … To determine whether the Office of Mental Health OMH implemented the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsSelected Aspects of Safety and Security in Subway Facilities
… assistance intercoms, is maintained (working and tested). The audit covered the period from September 2019 through … such as intrusion (a person entering an area where they are not wanted) or cyberattacks, while safety is focused on … process to adjudicate why the alarm was triggered and what investigatory steps to take. Transit’s EMD is …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesState Agencies Bulletin No. 1900
… bulletin is to inform agencies of the content information for the 2020 Form 1042-S. Affected Employees All Nonresident Aliens … are affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingSUNY Bulletin No. SU-322
… Employees in certain Security Services Unit (SSU BU 21) titles who work at a SUNY University Hospital are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323
… of a pilot program 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 2009
… to inform agencies of the content information for the 2021 Form 1042-S. Affected Employees All Nonresident Aliens receiving a Scholarship, employed as an Honoraria, or taking advantage of a treaty between their country and the … deducted and withheld from the payment because of a Treaty or Exemption code. Effective Dates 2021 Form 1042-S will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits