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Compliance With Executive Order 95 (Open Data)
… with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of … publishable State data and make such data freely available in accessible formats for public use. As of December 2019, … is complying with Executive Order 95 including providing in a timely manner publishable State data to the Office …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Overtime Temporarily Excluded from Tier 6 Contribution Rates
… them know a notification is available in Retirement Online . The notification provides a link to the Summary … to Access Summary Page View the notification in Retirement Online, which provides a link to the Summary Page. Sign in to Retirement Online . From Account Homepage, go to Notifications . Click …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… reasons for the city to be cautious about economic growth. Commercial property market vacancies have reached their highest levels … difficulty balancing the budget through organic growth in tax revenue alone. Over the past four fiscal years, the city …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsBedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … corrective action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… programs and services that support quality of life in our state, while also ensuring the long-term … of the state’s finances. “With two months left in the state’s fiscal year, tax collections remain relatively … proposed a roadmap for reform to impose meaningful limits on debt and ban backdoor borrowing. This proposal can serve …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalOpinion 2002-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … connection with evaluating appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), … owners under these circumstances. Article VIII, §1 of the State Constitution prohibits municipalities from giving or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 93-17
Whether the issuance of bonds by a noncity school district is subject to referendum when the bonds would be issued to finance the prepayment of amounts due the State Employees Retirement System and the State Teachers Retirement System
https://www.osc.ny.gov/legal-opinions/opinion-93-17Cost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are eligible , you automatically … with State law, the annual COLA percentage is 50 percent of the rate of inflation at the end of the State fiscal year …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentOpinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation and is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 91-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … highway without a license plate. The Cities of Yonkers, New York, Buffalo and Rochester are authorized to establish PVB's …
https://www.osc.ny.gov/legal-opinions/opinion-91-37State Comptroller DiNapoli Releases School District Audits
… Federal Communications Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as … The treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. … $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … St Comp No. 88-38, p 75). You suggest, however, that the commissioner of the local department of social services … of the State Department of Social Services and the State Commissioner of Social Services (N.Y. Const, art XVII, §1; …
https://www.osc.ny.gov/legal-opinions/opinion-89-19XVI.3 Overview – XVI. Financial Reporting
… principles described in this chapter are applicable only to the central State Government; that is, the agencies, … maintained or tied in with the SFS. It does not apply to the independent public benefit corporations and … their own accounting systems but which report pursuant to State laws and regulations promulgated by the Comptroller. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… bottom lines, but can increase employees’ income levels and improve their retirement security. “Employee ownership … improve company performance, increase employees’ morale and strengthen their financial and retirement security,” … to the employees who helped build the company, and provide opportunities for workers and the communities they live in. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsOpinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … requirements. October 4, 1989 Cornelius F. Healy Deputy State Comptroller … Whether the permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … E911 system); (implementation of E911 system on a part-county basis) COUNTY LAW, §300 et seq .: A county is not … application and shall be imposed throughout the entire municipality to the greatest extent possible in conformance …
https://www.osc.ny.gov/legal-opinions/opinion-92-36XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… of reimbursing employees for travel expenses incurred by an employee in the vicinity of his or her “tax home,” and … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of … he or she actually works (i.e., excluding holidays and leave days), since this is a strong indication that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOpinion 2024-1
… in the 1971 case of Murphy v. Erie County , 28 NY2d 80 (1971) was controlling for the State appropriations at … two privately owned football stadiums ( Murphy , 28 NY2d 80); Schulz , 216 AD3d 21) and for grants to the New York … Public Utilities (March 3, 2023). See also , 40 CFR § 141.80; Public Health Law § 1114. 38 City of Troy, Resolution no. …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1State Agencies Bulletin No. 1493
… the error was discovered. (See Treas. Regs. 31.6205-1 (b)(2). With respect to the subsequent deduction of the … and accurate FICA Status on the Job Data Payroll panel: Main Menu>Workforce Administration>Job Information>Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyCUNY Bulletin No. CU-547
… of gross pay for the existing FICA repayment obligation. A new FICA repayment obligation can then be established with … 581 CUNY (Social Security Deficiency) Flat Rate, the new repayment obligation amounts will be added to the … share that was remitted to the IRS by the Office of the State Comptroller on their behalf. Failure to quickly begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicare