Search
Opinion 91-39
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … exceed that limitation, the trustee may waive all salary in excess thereof without diminution of retirement allowance. … salary as a member of the board of trustees in excess of the statutory limit imposed by Retirement and …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Rockland County – Budget Review (B23-6-8)
… in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The … the “effective period” of Chapter 468, its proposed budget for the next succeeding fiscal year. Key Findings Based on … in the County of Rocklands County proposed budget for the 2024 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8State Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… Michaelle C. Solages today urged Governor Kathy Hochul to sign legislation that passed both houses at the end of … of emergency, such as those that were not made transparent to the public during the COVID pandemic, as well as those … at the request of DiNapoli would require a state entity to publicly post contracts that have been exempted from State …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… Buildings Law provides that all contracts for amounts in excess of five thousand dollars for the work of … the whole or any part of the work to be performed, and, in the discretion of the said department or other agency, … Comptroller. As a result, once a state contracting entity, in accordance with the applicable procurement statute, has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Agencies Bulletin No. 1776
… bulletin is to explain why the Retirement Plan check box in Box 13 of Form W-2 must be checked for most employees and … for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is either: … plan; or An active participant for any part of 2019 in an annuity account described in IRC Section 403(b) – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019Opinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of five …
https://www.osc.ny.gov/legal-opinions/opinion-89-36State Agencies Bulletin No. 2065
… Purpose: The purpose of this bulletin is to notify agencies of an … retroactive dues for employees represented by Council 82 in Bargaining Unit 61. Affected Employees: Members of Council … (Code 202) are affected. Background: Per guidance in the request from Council 82 dated, October 5,2022 membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioState Agencies Bulletin No. 2258
… is to notify agencies of an automatic union dues increase for employees represented by the PBANYS in the Agency Police … from the PBANYS dated July 10, 2024, membership dues for employees in Bargaining Unit 31 (Deduction Code 483) will … OSC will automatically increase the biweekly deduction for union dues (Deduction Code 483) from $54.70 to $57.98. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… by more than 533,000 people — about as many people as in the city of Sacramento. Much of this decline happened … between 2020 and 2021, as New York was impacted severely in the early days of the COVID pandemic. However, population … than 101,000 between 2022 and 2023, the largest decline in the nation . This population loss directly affects the tax …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Livonia … September 2024, in implementing our recommendations in the audit report released in September 2021. Background The District is located in Town of Livonia and the Village of Livonia in Livingston …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025North Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the North Amityville … Fire Company’s (Company) progress, as of June 2024, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… electronic transfers to pay his credit card and cell phone bills, according to two audits issued today by New York … electronic transfers to pay his credit card and cell phone bills …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsOpinion 90-42
… PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) … title 3 of article 11 of the Real Property Tax Law [RPTL], and whether a city housing authority is exempt from paying …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four times faster than the rate of job growth in the rest of the city’s economy, with annual salaries that … We’re proud that our Common Retirement Fund’s In-State Program has helped many new high-tech firms get off …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDiNapoli Releases February State Cash Report
… New York state is on target to reach year-end revenue … according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. March tax … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportOperational Advisory No. 33
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will be phased out in SFY 2023-24 and account code 55220 should be used for any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesDiNapoli Releases Bond Calendar for Third Quarter
… $800 million for September. The anticipated new issuances in the third quarter compare to past planned new issuances of … the State of New York – bond sales of up to $103 million in tax-exempt fixed and variable rate bonds in July. New York State Housing Finance Agency – bond sales …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterOpinion 92-8
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible uses … of such a project as a portion of the total project cost in excess of the federal aid and provides that the State's … is established as any portion of the total project cost in excess of the federal aid and the State's share of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-8