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Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli Reaffirms Commitment to DEI Initiatives
… than one million state and local government employees and retirees and their beneficiaries. It has consistently been …
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
… in 2020 compared to the prior year. While declining in 2021, the net number of taxpayers leaving remained one-third … examines PIT filings for the pandemic years of 2020 and 2021 and follows up on DiNapoli’s May 2022 report that looked … “While patterns shifted closer to pre-pandemic trends in 2021, net out-migration rates remained higher, particularly …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 91-25
… v Lupton , 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25NYS Payroll Online Customer Satisfaction Survey
… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyState Agencies Bulletin No. 884
… Departments and Institutions, the following was added for M/C employees who had separated from State service prior … than thirty-five (35) days. Effective Date(s) Payments for employees who had separated from State service may be … resolution. Deduction Information All general deductions for employees in the above bargaining units whose status is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… Municipalities across New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public … intermediate- and high-hazard dams, nearly 400 of which are owned or co-owned by local governments. There are a total …
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
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today announced he has written to 10 … average temperature to well below 2°C above pre-industrial levels and pursue efforts to limit temperature increases to …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Comptroller DiNapoli Releases Audits
… appropriately collect taxes and suggested recommendations for how the Department could improve oversight of … to young children with disabilities. CPN is reimbursed for these services through rates set by SED. Auditors looked … My Children Day Care (AMC) is a New York City-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… fiscal year. Employer contribution rates are determined by investment results over a multi-year period along with … staff, including Comptroller DiNapoli and the Fund’s Chief Investment Officer Anastasia Titarchuk, concluded that “The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Municipal Audits
… audit period. Village of Oyster Bay Cove – Claims Audit (Nassau County) The board did not ensure that claims were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2022 Financial Condition Report
… These ratings are one to two steps below the highest investment grade ratings. In April 2022, Moody’s upgraded the … pricing. Higher ratings provide greater confidence to the investment community that the issuer is willing and able to …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… additions/reductions to the ARO liability in the current year If the asset was retired from service in the current year, any amounts that remain to be paid in future fiscal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal Audits
… manner. Because of this, there was an increased risk for money to be lost or used for inappropriate purposes. The longer collections remain unremitted, the longer they are not available for town operations. The audit determined the clerk did not …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-21
… the center line of which forms the boundary between two towns in different counties, must be borne equally by the affected towns. The highway superintendent of one town may maintain and repair a portion of the road … the center line of which forms the boundary between two towns in different counties: (1) whether one town may …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… however, does not apply if: (a) during the current fiscal year of the municipality, the bank has purchased, or by …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Contract Advisory No. 26
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… a district corporation of the State, distinct and separate from the Town of Coldspring, and located in Cattaraugus … Adopt procurement and code of ethics policies, as required by law. Annually audit the Treasurer’s records, as required by Town Law, and document the results of this audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m