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Opinion 93-2
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Change in Fiscal Year (timing of proposition in village) VILLAGES -- Fiscal Year (timing of proposition to …
https://www.osc.ny.gov/legal-opinions/opinion-93-2DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… its largest labor union has helped clarify the risk over collective bargaining costs. The city should be more … of New York Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… eligibility requirements and have member contributions in your account, you can take a loan from NYSLRS. If you … before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient way … amount would be, if your loan will be taxable and more. Sign in to your Retirement Online account , then look under …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOversight of Language Access Services
… Queens (see Exhibits A and B). Language Access Services (LAS) are pivotal to DOHMH’s work because hundreds of … Survey conducted by the U.S. Census Bureau estimated over 1.7 million NYC residents speak hundreds of languages and … Affairs, is responsible for creating and disseminating LAS resources to all public-facing DOHMH programs, training …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken action to … vehicles per year and carries more traffic than any other bridge or tunnel authority in the nation. Toll revenues from … All Electronic Tolling (AET) system at the Henry Hudson Bridge (HHB) as an efficient way to collect tolls, provide …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsState Agencies Bulletin No. 2011
… Counties earning Location Pay Downstate Adjustment (LOC) and eligible employees in Orange, Dutchess and Putnam … will systematically process the increase to Location Pay (LOC and LMH) in the Additional Pay page for NYSCOPBA … Unit April 2022 Amount Location Pay Downstate Adjustment (LOC) NYC, Rockland, Nassau, Suffolk and Westchester 01 $3,649 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… of identifying, billing, and collecting tolls and related fees, including $276.3 million it has a collection agency … which the Thruway can improve its collection of tolls and fees,” DiNapoli said. “Based on the Authority’s response, I’m … to maximize revenue for the Thruway.” Tolls and related fees make up more than 90% of the Thruway’s revenue. Ninety …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesState Police Bulletin No. SP-175
… date of 04/06/17 for employees whose status is Active or Paid Leave of Absence. For employees who are Inactive or on a Leave of Absence without Pay on the effective date of … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-165
… OSC Actions OSC will automatically insert a row in the Job Data page to reflect the April 2016 Salary Increase for … Unit 17. A row will be inserted in the employee’s Job Data record using the Action/Reason code of PAY/SAC (Pay … Salary Schedule. Tax Information These monies are taxable income, will be included in the employee’s taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… to support fundraising efforts, real property management, or other activities and functions that are not specifically … auditors found that SUNY administrators do not obtain or review certain available documentation that could be used … to ensure the compensation they were funding was justified or benefited the campus. Auditors sampled 50 individuals, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: NYC Experiencing Record Job Growth
… After peaking at 10.2 percent in October 2009 during the Great Recession, the unemployment rate in the city dropped to … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local level to … The state Department of Health DOH needs to improve its monitoring of New Yorks Lead Poisoning Prevention Program on the local level to …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programDiNapoli Issues Report on Transparency of Village Fiscal Activities
… State Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by … officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 … not file their AFR for fiscal year 2023, four filed their report significantly late (an average of 331 days), and only …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesOpinion 88-70
… statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg , 90 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… in FY 2023) and decline to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city to raise projections with an estimated $3 … Still, the city projects budget gaps of $4.2 billion in FY 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
New York State Comptroller Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced that three former officials of the Orange County Industrial Development Agency IDA who pleaded guilty in June to corruption charges were sentenced today
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Section 40-a. ALRs anticipate future repayment from the recipient or future reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public Authorities or various … Statuses” depending on the appropriation language and the recipient. OSC BSAO reviews the budget language to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… be attached by the agency when submitting the transaction online. Agencies who bulkload ROA transactions can attach … Online agencies enter an Adjustment Voucher in the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… system and routinely changed time records and granted full pay and overtime without documentation that employees … outlined in the employee handbook. This resulted in five full time employees being overpaid a total of $4,885, …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsOversight of Homeless Shelters (Follow-Up)
… 38%—or $600 million—from the 2017 gross claims totaling $1.6 billion. OTDA stated that, as of October 21, 2024, there …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-follow