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Opinion 97-21
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual … (emphasis added) Under section 34 of the General Construction Law, the term "now," as used in a statute … or other provisions of law indicate that a different meaning or application was intended from that required to be …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Vendor File Advisory No. 9
… has identified vendor classifications, a designation for the type of business the State does with each vendor. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateSecurity Longevity/Anniversary Date Calculator
… Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions : Enter …
https://www.osc.ny.gov/state-agencies/payroll/security-longevity-calculatorAdditional Resources – Information Technology Governance
… Internet Security https://www.cisecurity.org/ National Institute of Standards and Technology https://www.nist.gov/ …
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesIRS Pension Limitation – State Police Plan
… that qualified pension plans, including PFRS, may use to calculate benefits. It affects members who first join on …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationIRS Pension Limitation – Special 20- and 25-Year Plans
… 1, 1996, and excludes earnings over $345,000 from April 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationIT Security: Key 12 Areas of Concern – Information Technology Governance
… #6 – Patch Management Area #7 – Access Controls Area #8 – Online Banking Area #9 – Wireless Network Area #10 – …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernXII.10 Overview – XII. Expenditures
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewAnniversary Date Calculator
… Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. …
https://www.osc.ny.gov/state-agencies/payroll/anniversary-date-calculatorOverview – State Police Plan
… information about death benefits, and any needed forms, to your beneficiaries. …
https://www.osc.ny.gov/retirement/publications/1518/death-benefits/overviewOverview – Special 20- and 25-Year Plans
… information about death benefits, and any needed forms, to your beneficiaries. …
https://www.osc.ny.gov/retirement/publications/1517/death-benefits/overviewLists
… Local Governments 2024 Data (updated September 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary File [ .xlsx ] | [ pdf ] All Data Worksheet [ .xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsAdditional Benefit Information – Special 20- and 25-Year Plans
… State University of New York (SUNY) Police Plan Rev. 10/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/additional-benefit-informationNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… and directors breached their fiduciary duties by failing to act on knowledge that former CEO Stephen Wynn made … sexual advances toward employees and pressured employees to perform sex acts, allegations detailed in a January 26, 2018 Wall …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceComptroller DiNapoli Releases November Cash Report
… report include: Personal income tax receipts through Nov. 30 were $29 billion, representing an increase of $3.8 billion or 15.1 percent from last year. Some of this variance is likely due to the timing of refunds and the … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 93-11
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) … not defined in section 109-b. In the absence of a contrary definition, we believe that if the term were used by itself, …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli Releases Interactive Map of Local Census Results
… by age, race and ethnicity, along with housing trends, in New York’s cities, counties, towns and villages. … state’s population, which totaled more than 20.2 million in 2020, up 4.1% since 2010. “The 2020 Census results show … provides detailed information about population changes in local communities and what it may mean down the road,” …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsComptroller DiNapoli Releases School District Audits
… websites although it is prohibited by district policy. In addition, district officials did not provide Information … because the district generated operating surpluses in three of those years. After adding back the appropriated … from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsAmazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… on May 26, 2021. The statement calls on shareholders to vote for the Fund’s shareholder proposal seeking an … Fund’s statement also encourages Amazon shareholders to vote against the members of the company’s Nominating and … Commission (SEC) to block DiNapoli’s proposal from a vote at its annual meeting. The SEC staff disagreed with the …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusion