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State Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All … of the State Comptroller must audit and verify that the payroll submitted every Pay Period by each Agency is … To restate Payroll Certification procedures and provide a revised …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsSelected Management and Operations Practices (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit report, Selected Management and Operations Practices ( … 469 of the Laws of 1989 requires the State Comptroller to audit NYPA’s management and operations at least once every …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followOpinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee … ethics. You ask whether a village trustee who is also an insurance salesman would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 93-11
… Purchase Contracts (computation of 115% limitation) WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for … a statute must be construed as a whole and that statutory words must be read in their context (McKinney's Statutes, …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli Releases Interactive Map of Local Census Results
… New York State Comptroller Thomas P. DiNapoli today released a report tracking New York’s local demographic … New York State Comptroller Thomas P DiNapoli today released a report tracking New Yorks local demographic …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Brunswick Central School District – Online Banking (Rensselaer County) The … confidentially to officials. East Islip Union Free School District – Financial Management (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… all based in Suffolk County and include Village of Ocean Beach (7.5 percent), Village of West Hampton (6.9 percent) …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mJustice Center Audits
… persons to be made available to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo Bill Text Status … persons to be made available to officers and employees of the state comptroller …
https://www.osc.ny.gov/legislation/justice-center-auditsDiNapoli: MTA's Plan to Pull Trash Cans Didn't Make Stations Cleaner
… a marketing campaign in support of the pilot that included notices on its website and in the affected stations. Auditors … in the pilot from August through October 2014 and found notices posted at three stations but at two other stations … to preliminary audit findings, MTA officials said new notices had been posted in all pilot stations. When auditors …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mtas-plan-pull-trash-cans-didnt-make-stations-cleanerDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… New York City ended its 2016 fiscal year on June 30 with an estimated surplus of $4 billion, but needs to be cautious with budgeting going forward amid slowing … economic growth and tax collections, according to a report on the city’s financial plan released today by State …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityOpinion 91-63
… OF INTEREST -- Purchases and Sales (town councilman who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store … but has no relationship with the corporation which owns the hardware store, could have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-91-63DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… warehousing and office sectors, but retail, restaurants, construction and tourism continue to lag the national … findings across the arts, entertainment and recreation, construction, office, restaurants, retail, securities, … was about 74% in 2022, far below pre-pandemic levels. Construction As of March 2023, the construction sector has …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsOpinion 91-24
… bear on the issues discussed in the opinion. SEWERS AND SEWER SYSTEMS -- Contracts (to provide service outside town … for that service. You indicate that, some years ago, a trunk line was constructed to serve the town's consolidated … a county sewer district. The properties through which the trunk line passes in the village are within the boundaries of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 92-19
… regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating actions a … Section 1640 of the Vehicle and Traffic Law is an analogous statute authorizing cities and villages to … the town has brought suit to recover on the performance bond (see Town Law, §277[1]). In all cases, however, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 88-15
… -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated … if the village purchases insurance from that company. A school district attorney who is also comptroller of an … would have a prohibited conflict of interest if the school district purchased insurance from that company and the …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 2008-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to … which the board member serves as a trustee and, assuming disclosure is not otherwise required by General Municipal Law … at issue here were to constitute a "contract" within the meaning of General Municipal Law § 800 (2), the board …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1DiNapoli Statement on Lunar New Year
… "Happy Lunar New Year to all New Yorkers. My best wishes for an auspicious Year of the Goat that brings peace, prosperity and good health to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… York lost one of our legal pioneers today. Former Chief Judge Judith Kaye led our state’s top court through difficult … to New York will be remembered, studied and make a difference for years to come.” …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kaye