Search
Opinion 92-17
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to … school district purposes shall be distributed to the towns in the county or whether such areas may be omitted entirely from the sales tax distribution scheme set forth in the agreement. Under subdivision (a) of Tax Law, §1262, a …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by section 5225 of … the counsel for MVAIC represents the appellant on behalf of MVAIC but the corp itself is not named as a party or …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 96 - 11
… approval on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion … for the sale of real property to voter approval. This is in reply to your inquiry concerning certain land … e.g., Opn No. 90-37, supra ; 29 Opns St Comp, 1973, p 165; 26 Opns St Comp, 1970, p 242; 16 Opns St Comp, 1960, p 419; …
https://www.osc.ny.gov/legal-opinions/opinion-96-11State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The … the Highway Department clerk’s work. Due to the lack of controls and oversight of fuel operations, billing errors occurred and the potential …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … foreign fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19State Agencies Bulletin No. 2354
… bulletin is to provide processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential for eligible employees at DOCCS. Affected Employees: … Weekend Voluntary Overtime Differential has been approved for certain employees in a position represented by the SSU - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… gaps and to replenish reserves, according to a review of New York City’s financial plan released today by New York … The report notes, however, that the potential cost of labor negotiations casts a shadow of uncertainty on the city’s finances. “While strong economic …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planApplication Review and Site Permitting for Major Renewable Energy Projects
… Under the Climate Act, the Public Service Commission (PSC) was required to establish a renewable energy program by … secured by load-serving entities (entities subject to PSC jurisdiction that secure energy to serve the end-use …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… last year, a 2% decline from the previous year’s average of $180,000, according to New York State Comptroller Thomas … ($42.7 billion), but slightly over the pre-pandemic high of $32.1 billion. Wall Street bonuses have a significant … approximately $28.8 billion in state tax revenue, or 27.4% of the state’s tax collections, for State Fiscal Year (SFY) …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Comptroller DiNapoli: Positive Financial Indicators in Middletown
… budget trends have created a healthy outlook for the city of Middletown, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the state. “The …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownDiNapoli Op-Ed in Times Union
… have led to a high and growing debt burden. A new model is needed to effectively limit debt growth and maintain … And New York has a history of misusing borrowing to pay for short-term needs while a backlog of long-term … years state-supported debt is projected to increase by $26 billion, or 42 percent, from $61.9 billion in 2021-22 to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionDiNapoli: NYC Financial Plan Improved From June
… amid a slowing economic recovery and an increase in demand for city services, according to State Comptroller Thomas P. … revenue collections as well as an increase in demand for services needed to support the local economy and help … savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneSUNY Bulletin No. SU-325
… and retention payments. Each doctoral degree granting campus is allocated a portion of the Doctoral Program … with Pay Eligible employees at a doctoral degree granting campus receive the recruitment and retention payment at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… and COVID-19 relief programs in the state, including funds for excluded workers, childcare providers, emergency rental … assistance, and small business recovery. “My office is committed to full transparency in government spending,” … public. We hope the tool continues to evolve and improve with use." "Citizens Union applauds Comptroller DiNapoli and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsSUNY Bulletin No. SU-334
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. … retention payments. Each doctoral degree granting campus is allocated a portion of the Doctoral Program Recruitment … The purpose of this bulletin is to provide agency instructions for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesContractors or Consultants – Membership and Enrollment
… The majority of people who work for and provide services to the State or … relationship exists. Sections 315.2 and 315.3 of regulations , which were effective on April 1, 2008, … is an employee rather than an independent contractor. Some of these factors include: The employer controls, supervises …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsAccrued Payments and Leave Credits – When Employees Retire
… The Accrued Payments and Leave Credits page provides an online form which allows you to electronically submit final … quickly and easily. After you have made final payments to the employee and submitted your monthly report with these … Use the Accrued Payments and Leave Credits page in Retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsState Comptroller DiNapoli Releases Audits
… needs assessment or social impact study to identify the number or location of individuals in need of problem gambling … had a sufficient number of treatment programs available for problem gamblers or whether OASAS’ limited resources were … implemented both recommendations contained in the initial report. Division of Criminal Justice Services: Monitoring and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… “New York state faces a projected budget gap of $6 billion for the coming fiscal year, in part because of higher … billions of dollars in waste, fraud and abuse. Our role is to help lower Medicaid program costs by identifying … additional $1.2 million in rebates that could be collected with further efforts. Since the audit, auditors estimated DOH …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueState Agencies Bulletin No. 1786
… Bulletins 456 and 908 Purpose The purpose of this bulletin is to identify employees who have outstanding payroll checks … that have not been negotiated and provide procedures for agencies to resolve the disposition of these checks. Control-D report, NPAY539, is available to identify employees who have non-negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checks