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Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-2025-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… service” is: Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional … your FAE per year of service in titles other than police officer or firefighter. The maximum benefit cannot exceed 50 …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Letchworth Central School District – Financial Management (2013M-332)
… a plan for the use of the excess amounts in reserve funds in a manner that benefits District taxpayers. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332State Comptroller DiNapoli Releases Municipal Audits
… a timely manner. As a result, the town’s collections were at a greater risk of being lost or misappropriated. The clerk … 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this, 272.5 hours was from leave time … were not calculated correctly resulting in approximately $70,000 of lost revenue for the town. All 51 water bill …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryOpinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … supra ; Opn No. 82-173, supra ; see also NY Const, article I, §11). There is, however, no statutory requirement that a …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2003-7
… on the plat, the planning board may require a sum of money in lieu of the reservation of park land, "in an amount …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … TAX LAW, §300 et seq .; GENERAL MUNICIPAL LAW, §103: A petroleum business awarded a municipal contract for fuel … unconstitutional). It was also our opinion, however, that when a municipality and a company have agreed to a contract …
https://www.osc.ny.gov/legal-opinions/opinion-88-10State Agencies Bulletin No. 1521
… Purpose To provide agency instructions for processing the 2016 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees Employees designated management … an Action/Reason code of Paid Leave of Absence/MLS); and Is working in a security related position and is required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1428
… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Cleaning and Maintenance Allowance should be processed in Administration Pay Period 17L, paychecks dated 12/02/15 or … paychecks dated 12/10/15. Eligibility Criteria Employees in Bargaining Unit 06 or Bargaining Unit 46 on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1605
… Codes Department of Environmental Conservation: $625 Director, Division of Law Enforcement – 001330 Assistant Director, Division of Law Enforcement – 001329 Director, Forest Ranger Services – 017698 Assistant Director, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 2006-3
… (16 NYCRR §§894.3, 894.4, 894.9). 2 In this regard, we note that villages are authorized to separately grant …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Comptroller DiNapoli Releases Audits
… reports used to assess the safety and soundness of their business operations. Hudson River–Black River Regulating …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Title 2 of the Code of Federal Regulations (CFR) part 200 (also referred to as Uniform Guidance) was issued, which … table to determine which programs are to be labeled Type A. Any program not labeled Type A must be labeled Type … times .03 Exceeds $100 million but less than or equal to $1 billion $3 million Exceeds $1 billion but less than or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… employment remains 4% (16,300 jobs) below its pre-pandemic level, the second lowest recovery among all states. The … construction employment in the state exceeded its 2019 level by 0.8 percent (1,900 jobs) in 2024. According to the … fallen by 2.6% ($572 million) in 2024 as demand remains low. Residential construction spending fully recovered from …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsState Agencies Bulletin No. 1416
… and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting … Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for Contract Pay teachers … must terminate all teachers (Pay Basis Codes CAL, 21P or FEE) who will not be returning in the Fall of 2015 by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1416-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 834
… Method of Payment In accordance with the 2007-2011 PEF/New York State Agreement, teachers who have elected to be … summer and have no change effective the first day of the new contract date for that agency. Note : For 21P employees … summer and have no change effective the first day of the new contract date for that agency, as long as there was a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … by resolution may provide that county supervisors who take office after a certain date be required to contribute a … insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 95-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the Association for the costs of making the improvements, at a market rate of interest, secured by a note and mortgage. … firefighters and their families necessarily requires at least occasional meetings of the Association or its …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Comptroller DiNapoli Releases Audits
… responsibility for the program. A prior report, issued in April 2022, found monitoring and enforcement weaknesses in …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-audits