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Opinion 2024-1
… or statutory amendments that bear on the issues discussed in the opinion. NY CONSTITUTION, ART. VIII, § 1, ART. VII, § 8(1); LOCAL FINANCE LAW, §§ 10, 11; PUBLIC HEALTH LAW, § 1114; MUNICIPAL HOME RULE LAW, § 10; … §§ 19, 20; TOWN LAW, § 198; VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… office sectors, but retail, restaurants, construction and tourism continue to lag the national recovery. We need these … construction, office, restaurants, retail, securities, tourism and transportation and warehousing sectors include: … the sector to recover its pandemic job losses before 2027. Tourism The sector has yet to recovery nationally, and …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsOpinion 90-24
… any other powers or duties pertaining or incidental to the sale and issuance of obligations. However, the finance board … of an issue not exceeding $500,000 are sold at private sale, the issuer is required to furnish the purchaser with a … and duties necessary to effectuate the public or private sale and issuance of obligations of the municipality. In the …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Labor Investigations in New York City
… US Department of Labor, July 29, 2022 2 One of the seven districts, District 5, includes the Bronx, Westchester, and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityState Comptroller DiNapoli Releases Municipal Audits
… to verify that the purchases were properly authorized by an appropriate department head and two claims totaling …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores
… fiscal years were designated in stress. School districts are also scored in January. For 2023, the City of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… Medicaid managed care. Medicaid pays MCOs a monthly premium payment for each enrolled Medicaid recipient and the MCOs … also contributed to the overpayments. DOH’s cost reporting instructions failed to provide clear and specific …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsSUNY Bulletin No. SU-325
… of new and existing doctoral students in selected programs. Certain comprehensive colleges are allocated a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesState Comptroller DiNapoli Releases School Audits
… auditor to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed in Times Union
… not pose an unaffordable burden on their children. A new report by my office offers a roadmap for comprehensive state …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionState Comptroller DiNapoli Releases Audits
… Access Plan (Plan) to ensure meaningful access to services for Limited English Proficiency New Yorkers. The Department … 2023, found that some offices were not using Language Line for interpretation services, as required by the Plan. … policies at County DMVs despite these offices accounting for over 75% of the total customer-facing DMV offices. DMV …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0New York State Rent Relief Funding: Spotlight on New York City
… of funds untouched for aiding renters with direct relief. 2 For the purposes of both rent relief programs and this … of the AMI. The report found that the program distributed $2.9 million in August 2020 before ramping up, disbursing … OTDA should provide more detailed information, in summary form, on the types of households served by the program. The …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… of such factors include: each state’s population; its number of residents in poverty or eligible for Social … reflects other factors. Among others, these include: the number of beneficiaries (New York has a higher proportion of … Covered Under Social Security and Medicare, by State and County, 2017 at …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… under agreements reached with the New York State Common Retirement Fund (Fund), New York State Comptroller Thomas P. DiNapoli … under agreements reached with the New York State Common Retirement Fund Fund New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… Fund voted against a record number of director nominees at companies that have failed to address climate risks. In total, the Fund voted against 387 individual directors at 72 companies, including Chevron Corp., ExxonMobil Corp., …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonState Agencies Bulletin No. 1674
… with the 2018 calendar year-end procedures for taxable travel reimbursement Background Taxable travel reimbursements … Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … Operations Chapter XIII, Section 4.E . Non-Overnight Meal Allowances: The IRS requires employers to report and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1596
… to employee business expense reimbursements require withholding and Form W-2 reporting on any excess amounts … be added to the employee’s taxable gross wages, for tax withholding purposes, and are subject to employment and … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… in finding work, according to a report released today by State Comptroller Thomas P. DiNapoli. Unemployment among 16- … people to leave the workforce. There also exist greater disparities among young people of color in the city and … recovered to pre-pandemic levels, including across most racial and ethnic groups. DiNapoli’s report further found …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentState Comptroller DiNapoli Releases School District Audits
… officials did not establish adequate internal controls to safeguard the district’s user accounts. Specifically, … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to officials. Edwards-Knox Central School District – Medicaid …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Monitoring of Select Programs (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs … for older individuals to maximize their ability to age in their community and avoid higher levels of care and/or … programs for older adults, including the Expanded In-Home Services for the Elderly Program (EISEP) and …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-follow