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Opinion 93-1
… principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this Office. In that opinion, … of county attorney when so acting. If that opinion does still represent our views, you also ask whether our … no longer valid. Therefore, 17 Opns St Comp, 1961, p 240, still represents the views of this Office. The statutes which …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… years.” The city's financial plan forecasts a surplus of $1.6 billion in FY 2014, which will be used to help balance … $73.9 billion FY 2015 budget, and out-year budget gaps of $2.6 billion in FY 2016, $1.9 billion in FY 2017 and $3.1 … State approval for its disability accessibility plan (DAP) before it can begin auctioning off the remaining …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsOpinion 95-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief) … fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple relief will depend on …
https://www.osc.ny.gov/legal-opinions/opinion-95-20State Agencies Bulletin No. 2028
… field and the Approved Salary Rate field. Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … work of my investigators and auditors in partnership with Attorney General Schneiderman and Commissioner Peters' … financing system is not a piggy bank for criminals," said Attorney General Schneiderman. "As we allege, Mr. Alvarez …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateState Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … review the payments to the providers. Town of Wilson – Fuel Procurement and Monitoring (Niagara County) Town … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… and payments to employees for unused leave accruals or other benefits upon separation from service, represent … but did not maintain adequate employee time records or ensure separation payments were accurate or adequately supported. Furthermore, employees were paid for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli Announces Latest Fiscal Stress Scores
… issues and give the public insight into their communities’ financial condition. DiNapoli releases fiscal stress scores … “moderate fiscal stress,” along with the towns of Massena (St. Lawrence) and Yates (Orleans) and the villages of … the number of municipalities that failed to file required annual financial reports with DiNapoli’s office in time to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 1927
… field and the Approved Salary Rate field. Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesState Comptroller DiNapoli Releases Municipal Audits
… have been issued. Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (Suffolk … years. The corporation’s ability to pay off the LOCs is contingent on the sale of three properties, which … deposited. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… and the Village of Victor . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … not adopted policies and procedures governing the budget process or a fund balance policy establishing the level of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… deposited in a timely manner. Auditors determined deposits of 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … to checks without overseeing the check signing process. Of the 364 checks reviewed, 353 checks totaling $6.7 million …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsLehman College – Controls Over Bank Accounts
… 5, 2015. Background CUNY is the largest urban university in the United States, consisting of 24 constituent colleges, … and professional education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior colleges, … Form.” The UC notifies the college within five business days of the receipt of the form as to whether there …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsCUNY Bulletin No. CU-723
… are affected. Background Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New York and … of eligible employees. Section 12 of the 2017-2022 White Collar Agreement, as extended by the Memorandum of Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Agencies Bulletin No. 1957
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational … governing Educational Assistance Benefits and describing how the Educational Assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… in funding for State Operations are also planned. School children and college students, people living in …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookState Agencies Bulletin No. 1860
… limit for calendar year 2020 are affected. Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe … reported and are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified program may only … the taxable amount through Time Entry, use the Earnings Code EDA and enter the following information into the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Thomas P. DiNapoli, Oswego County District Attorney Anthony J. DiMartino, Jr., and the New York State Police …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, according to the annual … employees, and agencies need to ensure the use of overtime hours is justified and services are delivered safely and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023State Agencies Bulletin No. 1898
… to the Payroll Earnings mailbox; please include the Department ID and ‘LLS Correction Sheet’ in the Subject line. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-lls