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Opinion 95-20
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Esq., Counsel Office of Court Administration … Whether a surrogates court should charge a petitioner one filing fee or …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… budget gaps, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. “The … reserves and begin taking steps to narrow the budget gaps in the coming years.” The city's financial plan forecasts a surplus of $1.6 billion in FY 2014, which will be used to help balance the $73.9 …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsState Comptroller DiNapoli Releases Audits
… However, despite the magnitude of these payments, DOH does not adjust each MCO's premium to reflect the MCO's …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… collection efforts. Transfer stations: A transfer station may include one or more large containers for solid … with the General Municipal Law. Resources The New York State Department of Environmental Conservation (NYSDEC) … solid waste composition and characterization in New York State. See our Local Government Management Guides for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 99-1
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … award program for volunteer firefighters must be held in trust. (2) A service award program may provide death …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 92-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Comptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… today announced the unsealing of an indictment charging John H. Eydeler III, 66, a resident of Glendale, Arizona, … case is being prosecuted by Assistant Attorney General John R. Healy of the Criminal Enforcement and Financial … today announced the unsealing of an indictment charging John H Eydeler III 66 a resident of Glendale Arizona with …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… our audit was to determine whether FFI tax money was spent in accordance with special act legislation, city charters or … against loss or damage by fire on property located in the State. The insurer will collect and remit the tax … had a process for administering FFI tax money, officials in Buffalo, Syracuse and Yonkers did not always use it …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New … York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. Wynn was a New York State … and that is why our office will bring these fraudsters to justice,” said Attorney General Schneiderman. “There has …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDivision of Housing and Community Renewal Bulletin No. DH-115
… surrounding COVID-19, OSC will process this payment via Direct Deposit. For employees that do not have Direct Deposit, this payment will be processed in … a transaction to make the LLS payment. Lateral Position Change from a Non-DC 37 RRSU Position Where the Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationTown of East Hampton – Budget Review (B18-7-9)
… and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Vendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the … 4.D - Location … Selecting the Correct Vendor Location in SFS …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton - Budget Review (B19-7-10)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10State Comptroller DiNapoli Releases Municipal Audits
… were used solely for town purposes. Town of Allen – Town Clerk Collections (Allegany County) The town clerk did not always record fees accurately or deposit them … timely and reported accurately to the town supervisor. The clerk accurately recorded tax collections but did not always …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We reviewed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Opinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to temporarily finance operations of the other) EDUCATION LAW, §2580(1), (4); GENERAL MUNICIPAL LAW, §9-a: The moneys … 519 NYS2d 395; see also, e.g., Divisich v Marshall , 281 NY 170; Fuhrmann v Graves , 235 NY 77; Board of Education of …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Division of Housing and Community Renewal Bulletin No. DH-108.1
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the … Budget (DOB), this payment was deferred and not processed in April 2020. DOB has now authorized this payment. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with employer-provided … or if the ALV method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage … withheld for tax year 2021. Failure to meet deadlines may result in negative tax consequences for employee. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-provided