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Opinion 93-19
… which no fees are charged. Paragraph (f) of subdivision 10 of section 2402 of the SCPA, as originally adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Comptroller DiNapoli Releases State Audits
… reports did not provide users of the highway and canal systems with complete and accurate information about …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsShort Term Interest Pool (STIP) Increase
… of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is … Allows for an increase in the dollar amount the Comptroller is …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseOpinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … is required and, in certain instances, the approval of the State Comptroller is required (Town Law §§193, 194, 209-d, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… as of January 10, 2013, of the 57 recommendations included in our series of 15 audits conducted in 2008. These audits assessed compliance with Executive … Key Findings Each of the 15 State entities made progress in correcting the problems we originally identified, but more …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationSecurities Coordinating Committee
… Transportation Authority (MTA) which also represents the NYC Transit Authority (TA) and the Triborough Bridge and … activity of the Committee. They include: City of New York (NYC) Port Authority of New York and New Jersey (PANYNJ) NYC Housing Development Corporation (HDC) NYC Municipal Water …
https://www.osc.ny.gov/debt/securities-coordinating-committeeXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… information is used on the expense report. To ensure travel and expense reimbursements are deposited into the … institution to distribute deposits according to a specific plan, any direct deposits from the State, including expense … reimbursements, will be distributed pursuant to this plan. Accordingly, employees should review this distribution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentState Agencies Bulletin No. 1799.1
… no longer being taken for employees due to new minimum wage rates affecting the general deduction rules for … for the week exceeds 30 times the federal minimum hourly wage in effect. Disposable earnings are calculated on the single minimum wage rate set by the New York State Commissioner of Labor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 1799
… no longer being taken for employees due to new minimum wage rates affecting the general deduction rules for … for the week exceeds 30 times the federal minimum hourly wage in effect. Disposable earnings are calculated on the single minimum wage rate set by the New York State Commissioner of Labor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateOversight of Direct Placement of Children
… of insufficient guardianship, as well as inadequate food, clothing, and shelter. We are concerned by OCFS’ …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenState Agencies Bulletin No. 320
… withholding rate Affected Employees State employees who live in the five boroughs of New York City are subject to the tax withholding changes. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityLivonia Central School District – Conflict of Interest (2024M-89)
… employee with those powers or duties. The Board member’s physical therapy company entered into six contracts with the District … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89DiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a report released today by State … “Local sales tax collections grew at a faster pace in 2018 than in recent years, boosting local revenues,” … Local sales tax collections continued to climb in 2018 growing for the third year in a row according to a …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearState Agencies Bulletin No. 1676
… of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being taken for … Employees who currently have a writ of garnishment or New York State tax levy in place and have a job location in Long Island/Westchester or New York City Background The federal Consumer Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxVillage of Depew - Purchasing (2018M-158)
Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/depew.pdfCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-onondaga-boces.pdfJoint Statement on Corporate Disability Inclusion
As investors representing over $1 trillion in assets under management, we believe companies must do more to include people with disabilities in the workforce.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-investor-statement.pdfThird Quarter 2020 Local Sales Tax Collections Down 9.5 Percent; New York City’s Decline Offsets Uptick in the Rest of State
Statewide local sales tax collections in the third quarter of 2020 declined by 9.5 percent, or $452 million, over the same quarter in 2019.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/2020-third-quarter-local-sales-tax-collections-down-9.5-percent.pdfCongregate Meal Services for the Elderly (2016-N-5)
To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdfComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… today announced that Marc A. Eletz, 70, a resident of Boca Raton, Florida, pleaded guilty today to the crime of Grand Larceny in the Third Degree, a class D felony, in Albany County Court. The plea stems from charges that Mr. Eletz … today announced that Marc A Eletz 70 a resident of Boca Raton Florida pleaded guilty today to the crime of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nys