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State Agencies Bulletin No. 1579
… Effective July 1, 2017, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers … Actions OSC will update the New York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1950
… is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), … (86), and ERS (87). Affected Employees Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsOpinion 91-60
… with an examination into the accounts and financial affairs of a city. Specifically, this Office has requested … Comptroller shall have power to examine into the financial affairs of municipal corporations, and compel the attendance … the accounts of municipal officials and the financial affairs of municipal corporations, it is our opinion that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2000-15
… MUNICIPAL LAW §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist … Accordingly, we conclude that a volunteer firefighter from an out-of-state fire company may not volunteer to assist … Workers' Compensation Board (see VFBL §43; 1987 Opns St Comp No. 87-57, p 87). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XI.17 Protest Procedures – XI. Procurement and Contract Management
… New York Codes, Rules and Regulations , to be used when an interested party 1 asserts to OSC that the State … advise in their solicitation documents of the opportunity for an unsuccessful offerer to seek a debriefing 3 , notify … the interested party may file a protest with BOC at any time after the contract award and prior to the Comptroller’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: MTA Financial Outlook in Precarious Balance
… the MTA needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous … savings and revenue measures, it will begin using borrowed funds a year earlier, in 2024. DiNapoli has long cautioned … to cover operational costs runs the risk of reducing funds for the MTA’s badly-needed capital investments. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… For those between 18 and 25 years of age the rate was 8.6%. New York’s rates were less than the national average of 23.1% of adults with AMI and 6% with SMI. The state public health system has mirrored …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedOpinion 93-12
… that the lodging expenses of a board member sharing a room with his or her spouse may be reimbursed by the municipality at the usual rate of a single occupancy room). Since the spouse of a member of a school district's …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New York State and Local Employees … and Attorney General’s Joint Task force on Public Integrity. According to authorities, Cizik failed to notify … Clark of the Criminal Enforcement and Financial Crimes Bureau. The Deputy Bureau Chief of the Criminal Enforcement …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overBest Practices – Information Technology Contingency Planning
… to improve their chances of quickly recovering from an IT disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The … with appropriate technical knowledge of the organization’s IT systems and electronic data. It may be necessary to …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… from the COVID-19 pandemic downturn. As stated in the 2022 State of the State book, As of Fall 2021, New York’s job … in 2018 requires the Department to maintain and annually update an online database (Catalogue of Funding) of WFD … to serve to assist in reconstituting a functioning SWIB in line with WIOA requirements. As soon as is feasible, update …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of the STEM Incentive Program
… and whether HESC has only made payments on behalf of recipients who are in compliance with Program regulations. … Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and agree to work … State for five years after graduation. During the scope of our audit, recipients could attend any State University of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110State Comptroller DiNapoli Releases School Audits
… years auditors reviewed. Appropriating fund balance that is not needed circumvents the statutory limit. Auditors found …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… supervisor appointed the town clerk as bookkeeper which is an incompatibility of office and duties. As a result, …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Longwood Central School District – Overtime (Suffolk County) District … to justify compensatory time earned. New Rochelle City School District – Information Technology (Westchester County) …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2000-1
… the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-62
… These rules and regulations also provide that in the case of landfills, minimum closure measures must include at … of Local Finance Law, §11.00(a)(6-b), fixing a 10 year period of probable usefulness for abandonment of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… as its attorney, is not mixed with other revenues of the partnership, and if the board member, directly or indirectly, … is deemed to have an interest in any contract of a partnership of which the officer or employee is a member … if the consideration under the contract were paid into the partnership and if, under the terms of the partnership, the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4II.3.A Planning – II. New York State Financial Accounting
… the official start of the budget process. It outlines, in general terms, the Governor’s priorities for the coming … is assembled, guided by the instructions set forth by DOB in their Budget Request Manual; reviewed for consistency with … approved by the agency head. DIVISION OF THE BUDGET REVIEW In accordance with the schedule outlined in the call letter, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planning