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State Agencies Bulletin No. 2064
… provide agencies with instructions for processing taxable Educational Assistance Benefits for 2022. Affected Employees … paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits that exceed the $5,250 … Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022Ordinary Death Benefit – Article 14 Benefits
… payroll; or While you are on an authorized medical leave for up to two years (which may be extended for an additional two years); or While you are receiving … Workers’ Compensation or other employer-funded benefits for up to two years (which may be extended for an additional …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitDiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … did not maintain accurate accounting records and failed to file required annual financial reports for the last four … balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal-year end 2018. While budget-to-actual …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Value $210.2 Billion
… March 31, 2019. The Fund closed the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The Fund’s audited value at the end of state fiscal year 2018 was $207.4 billion. “The Fund’s value continued to grow during its 2019 fiscal year and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionOpinion 95-30
… moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS … libraries (General Municipal Law, §§10[1][a], 11[1]). Section 11 authorizes local governments to invest "moneys" … Municipal Law, §11[2]; see also Banking Law, §107-a). Section 11 also authorizes investments in obligations of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-30New York State Common Retirement Fund - Procurement Policies and Procedures
NYS Common Retirement Fund - Policies & procedures for External Asset Manager Selection and Opportunistic Investments
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/fund-procurement-policies-and-procedures.pdfOpinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Town of Lee – Financial Management (2025M-63)
… revenues and expenditures, and the availability of reserve funds. The board should manage fund balance to help ensure levels do not exceed a reasonable amount and funds are not unnecessarily being withheld from productive use. The Town’s general and highway funds had a total of $8.3 million in fund balance as of …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63CUNY Bulletin No. CU-793
… Effective 02/01/2019 Effective 02/01/2020 Local 375 Full-Time $174.00 per annum 177.48 per annum Hourly $0.10 per hour* $0.10 per hour* Local 983 Full-Time $141.00 per annum $143.82 per annum Local 2627 Full-Time $167.00 per annum $170.34 per annum Hourly $0.09 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-793-implementation-city-university-new-york-cuny-5-year-and-10State Agencies Bulletin No. 2131
… firearms safety and proficiency training during fiscal year 2022-2023 Eligible employees who are part-time are … inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree Indicator … will be submitted to SSA after the close of the 2022 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… City & State published an op-ed by New York State Comptroller Thomas P. DiNapoli on the need for companies to be transparent about how … are in place to oversee their AI strategy. I have reached out to the largest publicly traded companies in our state …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… the audit concluded. For example, auditors made 12 test calls to NYC's 311 system to file AEDT complaints, but only three calls (25%) were correctly transferred to DCWP, while eight calls (67%) were misdirected to the NYS Department of Labor, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirManagement of Indoor Air Quality for Individuals With Asthma
… States. It is one of this country’s most common and costly diseases, which often requires emergency care and hospital … and is responsible for a high number of missed school and/or work days. According to the Centers for Disease Control … According to the CDC, people with moderate-to-severe or uncontrolled asthma are more likely to be hospitalized …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOpinion 2010-1
… within the village (Village Law §7-730 [4] [b]; see also Twin Lakes Development Corp . v Town of Monroe , 1 NY3d 98, … the village board" (Village Law § 7-730 [4] [c]; see also Twin Lakes Development v Town of Monroe , supra ). 2 In … facilities." (76 NY2d, at 468, 560 NYS2d, at 627; see also Twin Lakes Development v Town of Monroe , 1 NY3d 98, 769 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… within the village (Village Law §7-730 [4] [b]; see also Twin Lakes Development Corp . v Town of Monroe , 1 NY3d 98, … the village board" (Village Law § 7-730 [4] [c]; see also Twin Lakes Development v Town of Monroe , supra ). 2 In … facilities." (76 NY2d, at 468, 560 NYS2d, at 627; see also Twin Lakes Development v Town of Monroe , 1 NY3d 98, 769 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 2001-13
… Speakerkits , 832 NY2d 814, 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d 96, 531 NYS2d … such limitations are expressly authorized by statute." ( Pub. Empls. Fedn , supra , 72 NY2d at 101, 531 NYS2d at 772; …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 92-20
… on the fairgrounds. The fair is held one week during the year on land within the town owned by a private person, who … §136[3]; see also Municipal Home Rule Law, §10[1][ii][a][12], relative to a local government's authority to regulate …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119State Agencies Bulletin No. 2371
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering … are affected. Background: Pursuant to all Memorandums of Agreements dated 07/09/2025 between DOCCS and the … The purpose of this bulletin is to provide processing instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-department