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State Agencies Bulletin No. 329
… routine from Flat Amount to Default to Deduction Table for the following Deduction Codes: Code 242 PSC Benefit … Code 285 PSC Benefit Coverage (CUNY) Code GHIDNT GHI Dental These codes are used for reporting benefit coverage only; there is no money …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageDiNapoli: External Risks Threaten NYC Budget
… Slower economic growth and proposed federal and state actions present potential risks to the city's budget, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "While the city faces … Slower economic growth and proposed federal and state actions present potential risks to the citys budget …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetOpinion 88-9
… board of commissioners of a water district governed by article 13 of the Town Law the authority to purchase real … board of commissioners of a water district governed by article 13 of the Town Law (§§210-216) needs the approval of … purpose authorized by law, subject to the provisions of article 13 of the Town Law. The purchase of real property in …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 88-71
… rent schedule, most residences, including apartments, are charged a flat fee every six months, but an apartment in … claims arising under a city's contracts (see City of Mount Vernon v Mount Vernon Trust Co. , 270 NY 400, 1 NE2d 825). …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 95-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES -- Powers and Duties … Whether a village in connection with the operation of a villageowned cemetery may impose a onetime maintenance …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Debt – 2021 Financial Condition Report
… current services, as well as its long-term fiscal health. High borrowing levels may: Indicate an inability to support … cited issuing additional debt for operating purposes as a potential risk factor that may lead to a downgrade of the …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall Street Bonuses Declined in 2010
… deferred compensation and higher base salaries. Wall Street profits totaled $27.6 billion in 2010, which would be … down, but that's not an indicator of a weakness on Wall Street," DiNapoli said. "Wall Street is changing its compensation practices in response to …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… had submitted plans, a number of them were over a decade old and some had never submitted a CVA. The review of the 317 … had out-of-date ERPs, including 15 that were over a decade old. 33 water systems (10%) had out-of-date VAs, including 16 over a decade old. 30 water systems (9% of those audited) did not have …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersOpinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … respect to the tentative budget of a village, required by section 5-508(3) of the Village Law. In pertinent part, that section requires the published notice to include a statement …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-60
… self-interest, partiality or economic impropriety (see e.g. Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter … or the town's code of ethics, it is possible that, upon judicial review, it could be determined that engaging in this …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-52
Whether the abovementioned individuals all of whom are paid by the county are required to comply with the disclosure requirements of General Municipal Law 803 prior to the sale
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Agencies Bulletin No. 1955
… Code of Paid Leave of Absence/SKL (Sick Lv), 19P (FEPSLA PD LV PARTIAL), or FMC (EFMLA PD LV COVID 19) on the eligibility date receive an amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1873
… code of Paid Leave of Absence/SKL (Sick Lv), 19P (FEPSLA PD LV PARTIAL), or FMC (EFMLA PD LV COVID 19) on the eligibility date receive an amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Expenses (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning … part of the town outside of any incorporated village or city." Given that provisions of the sections 138 and 261 of …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 91-8
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … or payment of bonds, the secretary-treasurer would not have a contractual interest prohibited by article 18 of the … whether the secretary-treasurer of a fire district would have a conflict of interest if he or she were to purchase …
https://www.osc.ny.gov/legal-opinions/opinion-91-8State Comptroller DiNapoli Releases Municipal & School Audits
… firm detailing the services to be provided. As of Nov. 15, 2025, the treasurer has not filed the 2020 through 2024 … legislature also created and funded new reserves in July 2025 to significantly reduce its unrestricted fund balance. … within 270 days of taking office which, as of March 11, 2025, was 165 days past the deadline. Ashville Fire District …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… . SFS Account Title Description 60401 Principal – Fixed Rate Bonds Debt service payment – principal amount on Fixed (Interest) Rate Bonds 60402 Principal – Variable Rate Demand Bonds Debt … by the Authority. Guide to Financial Operations REV. 12/17/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1The Domestic Relations Order – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-order