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Opinion 90-12
… COUNTY TREASURER -- Powers and Duties (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, §§2105, … to be certified by an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for … NYS2d 750). Therefore, we conclude that CPLR 2105 has no application to orders submitted to the county treasurer under …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 … Town officials are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law Sections … act stating otherwise, the statute states that FFI tax proceeds should be distributed to fire departments and …
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
… 63, a resident of Tamarac, Florida, with Grand Larceny in the Second Degree, a Class C felony. Kanas is charged in Albany County Court with stealing over $148,000 in pension payments from the New York State and Local … of an indictment charging Renee Kanas with Grand Larceny in the Second Degree a Class C felony …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingState Agencies Bulletin No. 1960
… maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, 2021 through December 31, 2021. Current maximum Federal … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1892
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2021 and other tax related … 31, 2021. OSC Actions OSC has updated PayServ with the new Federal and New York tax requirements for 2021. OSC continues … to the following areas for 2021: Withholding Rates and Tax Brackets Additional Withholding Adjustment for Nonresident …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… are considered a best practice in reducing greenhouse gas (GHG) emissions. They are Domino's Pizza Inc. , medical … 387 individual directors at 72 companies, including Chevron Corp., ExxonMobil Corp., Berkshire Hathaway Inc. and … a goal to transition its portfolio to net zero greenhouse gas emissions by 2040 . DiNapoli recently released an update …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonState Agencies Bulletin No. 1863
… 2020 maximum rate allowed by IRS for PCM is 57.5 cents per mile effective from January 1, 2020 through December 31, 2020 . Current maximum … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsOpinion 88-57
… rates may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL … of water rates including a classification under which senior citizens meeting certain income criteria are charged … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 97-1
… accordance with the local law providing for the experience rating, or the county's rules and regulations. You ask … local law for the operation of the plan on an experience rating basis, charging participants, partially or totally, on … with the county's local law providing for experience rating, or its rules and regulations. Accordingly, a village …
https://www.osc.ny.gov/legal-opinions/opinion-97-1State Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,450 … personal alarm system at the Albion Correctional Facility in Orleans County. $11.9 million with Hudson Valley … various buildings at the Green Haven Correctional Facility in Dutchess County. $1.3 million with KS Construction of NY …
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 … Employees. Affected Employees: Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1902
… Payment: Active on the appropriate payment effective date; and In a BU02, BU03, BU04 seasonal hourly position; … but are not Active on the appropriate payment effective date, become eligible for the payment if they return to the … the Earnings Code LPS : Earnings Code: LPS Effective Date: 03/25/2021 (Deptid 49xxx) 04/01/2021 (Deptid 09180) Or …
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)
… State Park Receipts. Key Findings Daily tally and gate summary sheets for entrance fees were not accurately … system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key … that sheets are completed accurately. Provide copies of rental contracts to the recreation department office to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… today his auditors found a total of $11.7 million in costs that should be recouped after examining eight … office identified fraud and improper use of taxpayer funds in a series of audits that led to legislative changes that … the services they were promised.” Since taking office in 2007, DiNapoli has completed 126 audits of preschool and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 97-19
… of the fire district, receiving and having custody of the funds of the fire district and disbursing those funds for authorized purposes, generally, when so ordered by … municipal treasurer has an obligation to protect municipal funds by not issuing checks to pay claims which have already …
https://www.osc.ny.gov/legal-opinions/opinion-97-19New York’s Economy and Finances in the COVID-19 Era
… was the second largest among all states, as shown in the map below. New Jersey led the nation with a 4.4 percentage … troubling context: New York State’s workforce declined by nearly 363,000 last month, a 2.3 percentage point drop … Only 19 of the 57 counties outside of New York City (the rest-of-state) saw increases in TA recipients from …
https://www.osc.ny.gov/reports/covid-19-october-28-2020Upstate Transportation Authorities Suffer Revenue Plunge
… and air travel, and CDTA administers bicycle and scooter rentals. Ridership totaled more than 65 million across all …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene County) The supervisor’s failure … taxpayers. The clerk also did not always date stamp real property tax receipts, including 66% of town and county and 47% of school real property tax receipts, resulting in the potential for missing …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDeath of the Ex-Spouse – Divorce and Your Benefits
… will stop payments to the ex-spouse after receiving a copy of the certified death certificate. The ex-spouse’s share of the pension will then be paid to the member, retroactive …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouse