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State Comptroller DiNapoli Releases Municipal & School Audits
… board and district officials did not properly manage fund balance and reserves. The board and district officials’ consistent practice of appropriating fund balance that is not needed and maintaining unreasonable … balances circumvents the statutory limit on surplus fund balance and lacks transparency. The district annually …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli and New York State Attorney General Eric … New York City area with social, economic, housing, food and emergency financial assistance as well as … in restitution. If he fails to pay the restitution by his sentencing date, June 17th, he faces no less than one …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … only the minimum balance within the previous 12 months, vs. 46% for those with lower financial literacy. In 2021, New …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followState Comptroller DiNapoli Releases Audits
… federal COVID-19 support. ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 … a significant percentage of the total dollars spent. State Education Department (Preschool Special Education Audit Initiative) – …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsWall Street Bonuses Rose In 2012
… the securities industry is still a very important part of the New York City and New York State economies." The … reports that profits for the broker/dealer operations of New York Stock Exchange member firms, the traditional measure of profitability for the securities industry, totaled $23.9 …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Opinion 89-42
… in a securities portfolio associated therewith in the Federal Reserve's computer system (see 31 CFR 357.20[b]). You … of a bank or trust company or, with respect to the city of New York, a reputable dealer in such obligations as shall be … some of the uncertainties, as well as possible conflicts, between the varying laws of the several states. A federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-42DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… In a turnaround from the fiscal crisis it faced a year ago, the Metropolitan Transportation Authority (MTA) today stands on firmer financial ground, largely because …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Agencies Bulletin No. 1811
… is to notify agencies of the new procedure using the NYS Position Number to indicate the downward reallocation of … reallocation are entitled to continue receiving the salary of the higher grade prior to reallocation. Performance … Going forward, using the new procedure, the employees’ NYS Position will reflect the grade in effect prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedMaternal Health
… Prevention Agenda (Prevention Agenda) developed by the NYS Public Health and Health Planning Council and DOH is New …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthCUNY Bulletin No. CU-342
… staff who are in: Bargaining Units: GA, TC and T8 Salary Plans: C01 – C26 and CNY Pay Basis: Annual (ANN) … to identify an employee’s status/movement within the PSC salary schedule. OSC Actions OSC, in conjunction with CUNY … identification of employees’ position/status within the salary schedule and to improve the processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesOpinion 95-23
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to whom the supplies or equipment were delivered. Here, it is proposed that the town officer's statement that he or … light of the provisions of section 118, discussed above, it is our opinion that the officer's statement that a service …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-36
… only within the geographical confines of a police district within that county and to collect a surcharge only on customers serviced within the district. You state that the police district encompasses more than 90% of the county's populace. …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-12
… allowance or pension and the amount of the firefighter's regular salary or wages until such time as the firefighter … mot for lv to app dsmd 38 NY2d 1004, 384 NYS2d 441). The word "employment", however, is susceptible to more than one … refers to the activities of one performing services for another in an employer-employee relationship (see Barnhardt , …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 2006-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the salary of an elected town officer, other than a town justice, during a term of office by local law subject to … the salary of an elected town officer, other than a town justice, may be decreased during the officer’s term of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… in 2024 for the Governor Mario M. Cuomo (Cuomo) Bridge. It also expands the rate differential between New York-issued … COVID-19 pandemic. The COVID-19 pandemic saw a significant drop in traffic which caused toll revenues to decline 16.8% … with changes in reporting due to cashless tolling make it difficult to ascertain whether traffic pattern …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOpinion 90-15
… LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A … a town has authority under the Municipal Home Rule Law, §10(1)(ii)(a)(1) to adopt local laws, not … for the deputy is fixed by local law (see Municipal Home Rule Law, §§10[1][ii][a][1]), the deputy appointed by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Overview and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to making payment when the vendor is: required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsCorporate Governance
… The New York State Common Retirement Fund’s Corporate Governance Bureau helps ensure … Recent Highlights: New York state comptroller asks Boeing CEO to explain handling of MAX 9 fallout New York Asks Realty …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceState Agencies Bulletin No. 1445
… guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit. … amount (i.e., if a corrected W-2 is requested because the Retirement Box needs to be unchecked, it will not appear on … guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsOpinion 2005-9
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9