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Opinion 91-45
… (remedies available to town board to enforce agreement for highway repairs and improvements) TOWN BOARD -- Power and … (remedies to enforce agreement with highway superintendent for repair and improvement of town highways) HIGHWAY LAW, … may construct storm sewers, drains and the like for highway drainage purposes (see e.g., 12 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2007-6
… the full payment from the village irrespective of the number of hours, if any, spent performing duties while …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… If the purchase order is not referenced: The voucher does not reference the contract; The voucher charges … sales tax or freight charges for goods or services they have procured. When the purchase order specifically provides …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… Authority (MTA) has made significant progress in repairing and modernizing the regional transit system, but a great deal of work remains and financing these capital investments over the next 20 … “Millions of New Yorkers rely on the MTA transit system and while it is in far better condition than it was 30 years …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionOpinion 95-12
… §§96, 234), and although the courts have recognized that a number of the distinctions between the two types of financial …
https://www.osc.ny.gov/legal-opinions/opinion-95-12CUNY Bulletin No. CU-714
… payment effective date: Are in a grade 980 position; and Have a Pay Basis Code of ANN; and Have a Payroll Status of Active or Leave With Pay; and Meet … available for agency review after the automatic payments have been processed. All reports will be sorted by agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsState Comptroller DiNapoli Releases Municipal Audits
… The board and officials also did not properly monitor to ensure the annual report filed with the New York State … Office of the State Comptroller was accurate with respect to job performance, sales tax exemptions and payment in lieu … accrued and accounted for. As a result, officials do not have adequate assurance that all comp time is appropriately …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsSelected State Agencies’ Roles in Financial Literacy
… (DFS), Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of Temporary and Disability … support their well-being, many Americans remain unprepared for financial emergencies – a point that the COVID-19 … sound decision-making principles to real-life situations. For example, based on 2018 survey data, the Financial …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… Wall Street’s $23.2 billion in pretax profits for the first half of 2024 were a dramatic 79.3% increase … by federal stimulus and low interest rates, annual profits for the city’s securities industry soared to record highs … by increased expenses, also due to higher interest rates. For the first half of 2024, most revenue lines were up over …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearXVI.3.E The Reporting Entity – XVI. Financial Reporting
… availability of separate financial statements and related party transaction is also included. The State of New York … organization and State should be disclosed as related party transactions. Jointly-governed organizations are … but none that are significant or have significant related party transactions with the State. RELATED ORGANIZATIONS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityImplementation of Train Service to Grand Central Madison
… side of Manhattan. It was projected to cut commute time by as much as 40 minutes per day (round-trip) for some … other instructions. General Orders are issued and signed by an authorized official and cover regulatory requirements … its service. Service Planning also uses ridership data (number of riders, not ticket sales) in its planning. During …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Reliance Grows Post-Pandemic Trends in food insecurity have generally mirrored trends in the number of SNAP … stable in the years preceding the pandemic, they have increased sharply since March 2020, growing 23.5% … so due to the cost of food or inflation. These increases have not occurred in isolation, as other costs have also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Barbara D. Underwood today announced the indictments of former New York City Council candidate Albert Alvarez and … for seven counts of Offering a False Instrument for Filing in the First Degree, a class E felony, in New York County Supreme Court. Alvarez is also charged …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoDrug Management and Disposal
… disposal. For instance, the Department frequently partners with other government agencies and advocacy groups to advance … agencies. The availability of the boxes varies widely, with some areas of the State having a relatively significant … disposal of drugs in the State, the Department should work with stakeholders to identify and attempt to reduce barriers …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalState Agencies Bulletin No. 1271
… Effective Date(s) Immediately. Background Pursuant to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and nonresident alien employees. To ensure this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1271-verification-employee-social-security-numbers-and-names-be-reportedOpinion 93-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … here, it is our opinion that the service of process does not fall within the professional services exception. … it is our opinion that providing these services does not involve the level of specialized expertise, use of …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Capital Planning and Maintenance
… expected to begin providing additional service to Myrtle Beach, SC, and Orlando, FL, in November 2016. The Authority …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent … the budgetary impact of these proposals, but such savings have not yet been identified. DiNapoli’s report notes several … was weaker than expected in January 2016; Oil prices have fallen to the lowest level in more than a decade, …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksState Agencies Bulletin No. 1091
… Report) Effective Date(s) Immediately Background Pursuant to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and nonresident alien employees. To ensure this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1091-verification-employee-social-security-numbers-and-names-be-reportedDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… it is providing shelter from the cold, a helpful hand or a voice when they don’t have one,” DiNapoli said. “This … nonprofits classified as charitable organizations – or 501(c)(3)s under the Internal Revenue Code – using the …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizations