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Opinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 89-23
… whether a village may allow the New York State Division of Parole to utilize space in the village hall several times per … 1988 Opns St Comp No. 88-26, p 47). Since the Division of Parole is a division of the State Executive Department, it is … village may also grant such a license to the Division of Parole without consideration or for nominal consideration. …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 89-14
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … 986(1) of the Real Property Tax Law which provides, in part, that: Every collecting officer shall deliver or upon … town, village or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section …
https://www.osc.ny.gov/legal-opinions/opinion-89-14State Agencies Bulletin No. 1167
… operate the New York State Direct Deposit/Electronic Funds Transfer Program. This information is being requested … of payments through the Direct Deposit/Electronic Funds Transfer Program. The information provided will be maintained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-depositComptroller DiNapoli Releases School Audits
… County) District officials are complying with statutory requirements and have designed a purchasing process that … fund balance at levels that were close to or within legal limits. Yorkshire-Pioneer Central School District – … year’s budget, or approximately $3 million over the legal limit, and is projected to remain at nearly the same …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1082
… transactions using the new Earnings Codes beginning in Pay Period 11L, paychecks dated 9/22/11 Background New … track the number of hours worked, the specific program in which the extra service occurred, and to differentiate … EH1 REH EP1 REO ER2 REB ER3 REN Agency Actions Beginning in Pay Period 11L, agencies must submit Extra Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhTuition Assistance Program – CUNY York College
… the City University of New York (CUNY). It was founded in 1966 and is located on a 50-acre campus in Jamaica, Queens, New York. York offers baccalaureate degrees in the liberal arts and sciences, business, health, teacher …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeState Agencies Bulletin No. 1120
… longevity or increment that moved them to a higher salary level on the CSEA dues chart in 2011 Effective Date(s) … amount for hourly and per diem employees continues to be 1.3% of the biweekly gross salary, not to exceed $27.09, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1120-civil-service-employees-association-csea-dues-and-agency-shop-feeState Agencies Bulletin No. 1105
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2011. Affected Employees Employees who receive employer … To provide agencies with instructions for processing taxable educational assistance benefits for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsPerformance Incentive Program
… Program award eligibility that are clearly differentiated from employees’ normal job duties and are tied to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… Modernization, $5.65 billion. Network Expansion: Second Avenue Subway (SAS), $5.23 billion. Administrative and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingForensic Audit of Dual Employment Approvals and Conflicts
… worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … circumstances, as well as the ramifications for those who do not comply with the policies. Distribute these policies to … worked for a New York State or City agency had approval to do so were working …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… To determine if the Long Island Rail Road (LIRR) used the American Recovery and Reinvestment Act funds efficiently and … Authority (MTA), received funding through the American Recovery and Reinvestment Act (Recovery Act) for two … Whether Long Island Rail Road used American Recovery and Reinvestment Act funds efficiently and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsNY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… Thomas P. DiNapoli released the following statement on the Securities and Exchange Commission’s (SEC) adoption of … Change Disclosure Rule: “This is a significant victory for investors who are committed to mitigating the real … to net zero by 2040. “For nearly 15 years, I have called on the SEC to mandate the disclosure of climate risk …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-ruleComptroller DiNapoli Releases Municipal Audits
… Lake , Village of Shortsville and Village of Suffern . “In today’s fiscal climate, budget transparency and … the town’s operations, reducing unexpended surplus funds in the general fund from more than $304,500 as of Jan. 1, … town accounting records without oversight, resulting in inaccurate records. In addition, the accounting firm …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… simplify project reporting, and create a central data warehouse. In January 2017, ESD hired a contractor to migrate …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followResponsibility for IT Internal Controls – Information Technology Governance
… will occur and remain undetected. Internal controls over IT seek to help ensure that computer systems and the data … in policies. Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT internal controls. An important way that governing boards …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
The New York State Common Retirement Fund has committed $50 million to a private equity fund managed by Hamilton Lane aimed at supporting small businesses across New York State Comptroller Thomas P DiNapoli trustee of the Fund announced today
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… Program The Department of Health (Department) administers New York’s Medicaid program. Physicians and other health care …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andEarnings Limits
… After April 1, 1996 The Internal Revenue Code Section 401(a)(17) limits the earnings used in the calculation of pension … Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 … of Tier 6 (Joined NYSLRS On or After April 1, 2012) The New York State Retirement and Social Security Law limits the …
https://www.osc.ny.gov/retirement/members/earnings-limits