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Opinion 93-8
… prior to their stated final maturity. March 9, 1993 Jean M. Roncallo, Esq., Assistant Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 89-33
… 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-89-33Opinion 89-57
… MUNICIPAL COOPERATION -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- … municipal cooperation agreements pursuant to which one municipality performs functions for another). 1971 Opns … the Court of Appeals has recently stated that " ... one-on-one bargaining ... is antithetical to the statutorily …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 90-2
… 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-90-2DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from the previous year’s … P. DiNapoli’s annual estimate. Wall Street’s profits were up 1.8% in 2023, but firms have taken a more cautious … In 2023, the sector employed about 198,500 people, up from 191,600 the prior year. DiNapoli estimates that 1 in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022State Agencies Bulletin No. 2213
… Rate field on Job Data for affected records which do not have an existing row on the Job Data page with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025State Agencies Bulletin No. 1715
… a tax return as of January 1, 2019. ITIN holders in this group who need to file a tax return for 2019 will need to … in 2017 can be renewed. The IRS will mail letters to this group to inform them of the need to renew their ITINs if they …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019DiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… of the Olson Group’s COVID-19 report and the need for an independent commission to review the state’s pandemic … of COVID deaths was optional up to the week ending May 24, 2020 – a period that accounted for more than 75% of such … shortcoming. Certain sources often lacked context, and cited information not included or contradicted by other …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseAddiction Support Services During Emergencies
… disruptions in service to prevent the related loss of progress and momentum. Further, OASAS should do more to gain …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… The Long Island Rail Road (LIRR) is making a steady recovery from the pandemic with growing … delays and cancellations, especially from train problems, is troubling, however, because it comes at a time when LIRR … by the Numbers … The Long Island Rail Road LIRR is making a steady recovery from the pandemic with growing …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityEmployer Projected Invoice
… Overview Your projected invoice is provided in September for budgetary purposes. It approximates next year’s annual … is available in Retirement Online . Please do not send payment for your projected invoice. The amounts shown are … salary from the last fiscal year by the Projection Factor. Plan Rate Plan Rates, often referred to as employer …
https://www.osc.ny.gov/retirement/employers/employer-projected-invoiceXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… provisions that require a surety to complete or arrange for completing the contract should the original contractor … OSC will update the New York State Vendor File information for the defaulted contractor to route future payments under … amends the original contract, route the transaction to OSC for approval, and submit the following to OSC: Surety …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… The New York City Metropolitan Area accounted for more than $103 billion, or 69%, of the value of goods … partners,” DiNapoli said. “Tariffs will likely raise costs for producers and consumers and may create higher operating costs for local businesses. The impact of these changes on the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, … used for intended purposes. Our audit covered the period from January 2019 through February 2024. About the Program … the City’s housing and the strength and diversity of its many neighborhoods. There are both City-supervised and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsVillage of Washingtonville – Budget Review (B25-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 … of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 million to liquidate the accumulated …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… outlines the process and documentation requirements for purchase order submittals subject to OSC approval. … OSC approval thresholds (see Section XI.2.A - Thresholds for additional information). This section provides guidance … of these transactions in the SFS as “OP” transactions. For guidance on creation and submission of purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… $244,700, up 31.5% from last year, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. The … federal policy changes may dampen the outlook for parts of the securities industry in 2025.” The total estimated 2024 bonus pool is 34% higher …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Access to Preschool Special Education Services
… Objective To determine if the State Education Department (SED) is effectively overseeing … to promote timely access to services for children across New York State. The audit covered the period from July 2018 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… (IT) Asset Management (Monroe County) School officials did not appropriately track, inventory and safeguard IT … Port Washington Union Free School District – Payroll (Nassau County) Auditors examined compensation totaling … for purchases of goods totaling approximately $1.3 million from 10 vendors, for which auditors identified potential cost …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1301
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advances