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Opinion 98-24
… FIRE DISTRICTS -- Appropriations and Expenditures (for Volunteer Firefighters' Benefit Law coverage for a … accepts the services of a volunteer firefighter who is a member of a fire company in a bordering area, is liable for Volunteer Firefighters' Benefit Law benefits …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the … Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… charging Renee Kanas, 63, a resident of Tamarac, Florida, with Grand Larceny in the Second Degree, a Class C … by City of Tamarac and Broward County Sherriff’s in Florida, and brought to Albany County to face these charges. … of Tamarac Road Patrol and Broward County Sheriff’s in Florida for their assistance. The Comptroller’s investigation …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingState Agencies Bulletin No. 1960
… Purpose The purpose of this bulletin is to provide agencies with the 2021 … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings Code TXE). The final transfer of taxable travel reimbursements for 2021 will occur on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1892
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … who meet the criteria outlined in this bulletin. Summary of Changes To date, the IRS has issued guidance on changes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021DiNapoli Op-Ed in Crain's New York Business
… State Comptroller Thomas P. DiNapoli today on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full op-ed is below: … in taxes in federal fiscal year 2020. It was true even for New York, which has been among the largest net tax-dollar …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… New York State Common Retirement Fund reached agreements with all seven portfolio companies where it filed … proposals. “A low-carbon economy is becoming a reality with more and more companies recognizing the need to adapt … work is not done, however, and we will continue engaging with portfolio companies to encourage climate risk …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonState Agencies Bulletin No. 1863
… Purpose The purpose of this bulletin is to provide agencies with the 2020 … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2020 will occur on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsAshville Fire District – Procurement and Board Oversight (2025M-81)
… of Commissioners (Board) purchase equipment in accordance with New York State General Municipal Law (GML) and provide … of commissioners must purchase equipment in accordance with State statute and the fire district’s purchasing policy … that were subject to competitive bidding requirements and with a combined total purchase cost of $796,200. Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Opinion 88-57
… are charged at a reduced rate) CONSTITUTIONAL LAW -- Equal Protection (classification of users based on age and income) … and the rates applicable comply with constitutional equal protection guarantees (24 Opns St Comp, 1968, p 728; 8 Opns … enactment and upon consideration of concepts of equal protection and freedom from discrimination as guaranteed by …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 97-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … is eligible to participate in a workers' compensation plan of the county in which it is located, unless excluded by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Great Neck Park District – Capital Assets (2025M-27)
… capital assets represent a significant investment of resources, and these assets need to be actively managed to … help to establish accountability and provide the board of commissioners (board) and district officials with the … capital assets totaled approximately $51.2 million as of December 31, 2023, with machinery and equipment …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Permanent COLA
… a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost … Allowance amount, even if you selected a different option. For example, assume the inflation rate from March 2013 to … recall, when you retired, you were given various options for how your retirement benefit could be paid to you. All of …
https://www.osc.ny.gov/retirement/publications/permanent-colaState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,450 contracts for state … at Open Book New York . Major Contracts Approved Office of General Services – Design & Construction $37 million with Gross Electric Inc. for the installation of a CCTV audio monitoring and personal alarm system at the …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilCUNY Bulletin No. CU-736
… Purpose: The purpose of this bulletin is to provide agency instructions for … Painters. Affected Employees: CUNY employees in the title of Painter and Supervisor Painter are affected. Background: A … and filed on February 14, 2022, between the Comptroller of the City of New York and the Local Union 1969, Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateState Agencies Bulletin No. 2018
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2022 … Scientific & Technical Services BU05 Background: Pursuant to a side letter contained in the 2019-2023 Agreements … of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1902
… Purpose The purpose of this bulletin is to provide agency instructions for processing the April 2021 … BU03 Institutional Services BU04 Background Pursuant to a side letter contained in the 2016-2021 Agreements … of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… Park Receipts. Key Findings Daily tally and gate summary sheets for entrance fees were not accurately completed. As a … training to employees on how to complete daily tally sheets and ensure that sheets are completed accurately. Provide copies of rental …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79State Contract and Payment Actions in September
… million with PerkinElmer Health Sciences Inc. for newborn screening test kits. Office of Parks, Recreation and Historic …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… across New York to approximately 79,000 preschool children with physical, developmental and emotional … in the special education programs and $766,955 in fringe benefit costs. Auditors also found Hebrew Academy improperly … the Preschool Integrated Special Class program. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractors