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Opinion 88-51
… LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a lake if the work is … to restore the lake to its original condition and need not be undertaken annually or at shorter intervals. Where all … that there is no longer a need for such fund, the fund may be abolished by board resolution. This is in reply to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 96-22
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-41
… St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 94-25
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (service … St Comp No. 91-22, p 69; 1990 Opns St Comp No. 90-34, p 78). Thus, meetings of an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-94-25CUNY Bulletin No. CU-714
… 7714 and the salary is not equal to the ‘five-year step.’ No Increment – Salary Off Step If the increment code is 0701 … if the new salary equals the ‘last one-year step’ 7714 No automatic update 7716 No automatic update OSC will automatically insert a row on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-743
… Before Processing for an explanation of these messages. Tax Information These monies are taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-743-july-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-788
… Before Processing for an explanation of these messages. Tax Information: These monies are taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-788-july-2024-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-834
… Before Processing for an explanation of these messages. Tax Information: These monies are taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-834-july-2025-city-university-new-york-cuny-incrementsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… work-from-home options, according to a report released today by State Comptroller Thomas P. DiNapoli. “Midtown and … District are two of the largest business districts in the world. Demand for space led citywide office sector property … significantly. For example, the market price of the World Trade Center complex dropped by 23.1%. Tax Revenues In …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicAnnual Financial Report
… Bulletins Annual Report Filing Deadlines Municipalities with Odd Fiscal Year Ends [pdf] NYSLRS Employer Web Portal - … Bank Reconciliation Bank accounts will be associated with their respective funds in the financial statements. Fire …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportEDSS - Revenue Contract / Amendment Help
… Contract / Amendment will need to be created in the State Financial System (SFS) first. Please use the … Revenue Contract Amendment will need to be created in the State Financial System SFS first …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpCUNY Bulletin No. CU-876
… inform agencies of OSC’s automatic processing of the July 2026 Increments and provide instructions for payments not … (PSC) represented employees. Effective Dates: The July 2026 CUNY Increments are effective 07/01/2026 and will be processed in Institution Pay Period 07C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-876-july-2026-city-university-new-york-cuny-incrementsDiNapoli Releases Report on Environmental Funding in New York State
… The Department of Environmental Conservation (DEC) has experienced staff cuts … continue to safeguard these assets.” DiNapoli’s report, “Environmental Funding in New York State,”examines DEC funding … in several of the state’s major dedicated funds for environmental purposes. DEC is responsible for most of New …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Beginning in September, New York's 529 College Savings Program will offer more investment options, … of the improvements we're making to New York's 529 College Savings Program," DiNapoli said. "We're making it … in their loved one's future, as the cost of obtaining a college education continues to rise. NY's 529 College Savings …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli Releases December State Cash Report
… in December added to a positive short-term picture for the state’s budget,”DiNapoli said. “However, revenue that … than anticipated today does not always mean flush times tomorrow. We will monitor economic and revenue developments … $5.1 billion, primarily because of Medicaid and spending for education. Receipts collected in the General Fund …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … fundraising revenues and activities – and disbursements for purchasing, claims processing and audit, credit card use, … totaling approximately $388,000 but could not account for 22 million gallons (41 percent) of the water it …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… sentencing of Terence Fitzpatrick 53 of Monmouth County NJ following his guilty plea in November 2015 to the crime of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateOpinion 88-3
… to State Finance Law, §99-a(2), the State Comptroller is then required to pay such moneys into the Uninsured … Fund. As was noted above, however, a different disposition is required for civil penalties imposed under that statute. …
https://www.osc.ny.gov/legal-opinions/opinion-88-3DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… the arrest of Shannon Tiede, the clerk of the Town of Alexander, for allegedly stealing nearly $3,000 from the town … of those who put their trust in her.” Tiede, 40, of Alexander, was first elected town clerk in 2019. An audit of … appearance is scheduled for August 13, 2024 in the Town of Alexander Town Court. The charges against the defendant are …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsOpinion 89-23
… such county, town, village, fire district or city ... The term of any lease entered into pursuant to the provisions of … our opinion that it is an agency of the State within the meaning and intent of section 72-h. Therefore, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-89-23