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Opinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, §§2105, 2607: CPLR 2105, which authorizes … purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v Board of Education of …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 89-48
… principal before notice of the claim is filed. The statute does not expressly indicate who physically holds the bond. We …
https://www.osc.ny.gov/legal-opinions/opinion-89-48DiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… New York State’s Environmental Facilities Corporation (EFC) has … but the estimated capital improvement needs for water and sewer projects far exceeds this amount, and tens of billions of dollars in local projects remain in the …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… many of the audit's findings and recommendations. Their full response is included in the final report, which can be …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… annually pay contributions to pre-fund pensions, the same does not hold true for paying for retiree health insurance. … costs over the long term. There would be no limit on how much or how little a government can deposit into the trust. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careUpdate Your Contact Information
… be updated with NYSLRS. Also, USPS will only forward mail to your new address for a limited time—generally, 12 … way to view and update your contact information. Sign in to Retirement Online. Look under My Profile Information . … also choose email and get notified when your 1099-R tax form is available online in January and for your Retiree …
https://www.osc.ny.gov/retirement/update-your-contact-informationState Agencies Bulletin No. 2292
… Maintenance Allowance. Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 18L, paychecks dated 12/18/2024. Eligibility Criteria: Employees in Bargaining Unit 47 on 10/01/2024 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andState Comptroller DiNapoli Releases Municipal & School Audits
… accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … did not file payroll reports or remit withholdings timely to the Internal Revenue Service or the New York State … authorized by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village of North …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… OSC as of December 13, 2024. 2 The scope of our review does not constitute an audit under generally accepted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… (Transit) needs to do a better job of maintaining its security and safety equipment, including Closed-Circuit … State Comptroller Thomas P. DiNapoli found. “The MTA’s security equipment is vital to riders’ personal safety and … other devices get inspected and maintained regularly. When security equipment fails it can have severe consequences.” …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… are created in SFS with a Contract Profile that does not require a funds reservation (e.g. PANR0015). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… government to ensure efficiency, effectiveness and equity in the exchange of funds between the states and the federal … , which was calculated based on data contained in the State’s Single Audit for the fiscal year ended 3/31/2024. While all Federal funding is, in fact, subject to the cash management principles embodied …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Social Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the … spent. The opinions and beliefs expressed by users on our social media sites are those of the users and do not … reflect OSC views or opinions. Comments posted on our social media sites are not considered formal public comment …
https://www.osc.ny.gov/help/social-media-use-policyDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… to do more to ensure students are matched to high schools in line with existing regulations, according to an audit … excluding specialized high school admissions. Students in Temporary Housing Not Properly Prioritized The matching … written policies guiding how the placement algorithm is run, how offers are approved, or how exceptions should be …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Department of Corrections and Community Supervision (DOCCS), Department of Transportation (DOT), and the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingOpinion 2000-16
… of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of … natural protectors and reduced to poverty and want" (93 NY 313 at 320). Although the reference to "widows and … of these moneys as "relief of deserving beneficiaries" (93 NY 313 at 327), and as "an honorable obligation founded upon …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16State Agencies Bulletin No. 768
… received by Senate and Assembly Members each calendar year must equal the amount of their statutory salary, provided the Member serves the entire year. The total regular earnings received by Members who serve only part of the year must equal the appropriate prorated statutory salary, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Pay … the Earn Code RGS will not be processed. Agencies must not submit a transaction to remove an employee with a Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislatureOpinion 91-20
… in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to … behalf of fire protection districts, a town may contract for the provision of an additional level or type of ambulance … send to the user's insurance carrier a copy of the bill for the amount of the fee or charge imposed by the town for …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, … governing board who also serves as an officer of two not-for-profit corporations and a director of one of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9