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Opinion 88-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- … remedy of setoff. Setoff is a fundamental right, based on the principle that natural justice and equity require that …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… "permanent", "temporary" and "provisional" are not defined for purposes of General Municipal Law. However, the Civil … appointments to a position may be made when the need for such service is important and urgent, and, generally, a … exceed three months, although statutory provision is made for limited extensions in certain instances (Civil Service …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli Reaffirms Commitment to DEI Initiatives
… the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… every 100 resident personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycMessage Submitted - Contact Us
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedSelected Management and Operations Practices (Follow-Up)
… prepare a report, at least annually, listing all personal property valued in excess of $5,000 disposed of during the … December 31, 2016, NYPA reported $1.6 million in personal property sales. NYPA began energy efficiency programs for its …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… (SED) and Division of State Police (DSP) are complying with the requirements under the Enough is Enough Act (Act). … adjudication and handling. The Act charged SED and DSP with responsibilities to both assist institutions and ensure their compliance with its provisions. SED must receive a copy of relevant …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actDiNapoli Releases July State Cash Report
… State income tax collections increased $88.2 million in July from a year earlier, helping lift the state’s total … Comptroller Thomas P. DiNapoli. "July was the first month in this fiscal year that personal income tax collections … grown, but that may change depending upon developments in Washington." All Funds receipts totaled $48.6 billion, an …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportState Agencies Bulletin No. 1156
… data from PayServ containing Chart of Accounts criteria. Payroll representatives receiving this information should … 41100 SFS Value ex. 50101 PS Object Codes crosswalk, see Payroll Bulletin 1090 Account Code: CAS - Last 5 digits are … be revised to incorporate the changes made. Any previous Payroll Distribution data containing former CAS Chart of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideTrash Can Free Stations Pilot Program
… Station Environment and Operations (SEO) is responsible for station cleaning, station maintenance, and refuse collection for Transit’s 468 subway stations throughout Brooklyn, the … riders. Prominently post notices at all stations selected for the Pilot Program announcing the change and periodically …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPrivacy and Security of Student Data
… Department (Department) consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataNY State Comptroller Announces Appointment of Emerging Managers Director
… as director of the New York State Common Retirement Fund’s (Fund) Emerging Manager Program. He was appointed Interim … and the skill set needed to continue attracting innovative investment perspectives that earn solid returns, while … for smaller and diverse investment managers.” The Fund’s Emerging Manager Program invests with emerging managers …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Report … and engaging neighborhoods in planning. In New York City, there are 93 HPD-supervised Mitchell-Lama rental and …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followDiNapoli: Central NY Village Official Stole More Than $100K
… Police yesterday arrested Margaret Bailey and charged her with felony counts of grand larceny and falsifying … individual brazenly ripped off more than $100,000 from her community and nearly got away with it,” said DiNapoli. … residents, was officially dissolved in June 2013. DiNapoli’s audit and investigation revealed that over a period of five …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. We encourage the Board to make the CAP available for public review. … District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 89-4
… and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), (1)(g); LOCAL FINANCE LAW, §60.10: (1) A town supervisor … as depository is because the other bank refused to comply with the town's preferred policy of requiring securities … bank in the town and that one of the town councilmen is a member of that bank's advisory board. You further indicate …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-21
… highway, including cutting or removal of trees) HIGHWAY LAW, §187: The cost of maintaining and repairing a town … 1948 p 360, 3 Opns St Comp, 1947 p 88; see also Highway Law, §§140[1],[2],141[1],153), which, under certain … may be charged to the adjacent property owner (see Highway Law, §319). Highway Law, §187, titled "(l)aying out, dividing …
https://www.osc.ny.gov/legal-opinions/opinion-89-21State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several … New York State Department of Environmental Conservation (DEC) classifies dams according to the level of risk that a … ww.osc.state.ny.us/localgov/pubs/research/dam-infrastucture-2018.pdf To find local data on dams across New York, go to: …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… "Climate risk is one of the greatest threats to the state pension fund and its long-term investments," DiNapoli said. … by 2050 (relative to 2010 levels), entailing a United States target reduction of 80 percent. DiNapoli's Sustainable … is the third largest public pension fund in the United States with estimated assets of $209.1 billion as of Dec. 31, …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Agencies Bulletin No. 884
… Purpose To provide agencies with information about payment of vacation credits to those M/C employees who separated from … Per the resolution adopted pursuant to Section 6 of the Civil Service Law, Section 30.4 of Part 30 of the Attendance Rules in the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-credits