Search
Opinion 93-19
… in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of … ACT, §2402: A Surrogate's Court may not charge a fee for certificates of adoption or for certified copies of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols … to the individual towns within the county the cost of the sheriffs department road patrol …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CLAIMS -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and … highway superintendent must contain an original signature of the superintendent or may contain a signature affixed by a …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Agencies Bulletin No. 1119
… Purpose To inform agencies of new earnings codes and procedures for repaying the … who leave State service. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the … To inform agencies of new earnings codes and procedures for repaying the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicFood Metrics Implementation
… Purpose To determine if the Office of General Services (OGS) is properly tracking and reporting … with the State Finance Law. This audit covers the period of January 1, 2014 through May 30, 2017. Background Section 165, subsection 4 of the State Finance Law (Law) was amended in 2013 to promote …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has adequate controls over the cash advance … 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … Treasury to a local bank account for use by the agency. As of December 31, 2014, the Department was authorized to have …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsDiNapoli: Corporations to Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), … companies to follow suit. Shining more light on the use of corporate resources to influence the political process leads to better understanding of how this activity can affect a company's bottom line and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingOpinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE … services provided by emergency rescue and first aid squad of a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1State Agencies Bulletin No. 2397
… Purpose: The purpose of this bulletin is to provide processing instructions to … by Council 82 (C82), and employees in the title of Correction Captain designated Management/Confidential (M/C … are affected. Background: Pursuant to all Memorandums of Agreements dated 07/09/2025 between DOCCS and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2397-new-college-degree-pay-differential-eligible-employees-departmentDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… P. DiNapoli released the following statement in support of a shareholder proposal presented at Ralph Lauren’s annual … in its operations and supply chain. “The devastating loss of life in the Rana Plaza garment factory collapse in … the risks that can damage long-term value.” As trustee of the $176.8 billion New York Common Retirement Fund, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesState Agencies Bulletin No. 860
… Compensatory Time II program. Affected Employees Employees in the following bargaining units who have opted to participate in the Over 40 Compensatory Time II program: Administrative … allows eligible employees to earn compensatory time in lieu of a cash payment for overtime hours worked in excess …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponState Agencies Bulletin No. 2354
… Purpose: The purpose of this bulletin is to provide processing instructions to … are affected. Background: Pursuant to the Memorandum of Agreement dated 03/08/2025 between the State of New York and the New York State Correctional Officers and … The purpose of this bulletin is to provide processing instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesThe Common Retirement Fund – Employer Contributions and Rates
… the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The Fund, which was valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer contributions …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. … costs of one Office employee whose expenses exceeded $100,000. In total, we examined $121,697 in travel costs …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… focused their audit efforts on the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year period, as well as … assignment to a New York City work location resulted in travel costs exceeding $100,000. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesState Agencies Bulletin No. 2183
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees: Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesDebt – 2023 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the … 2018-19. $55.9 billion of State-Supported debt, as defined in State law, an increase of $2.7 billion or 5 percent since … voter approval. $63.9 billion of State debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2023-fcr/debt