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Opinion 2003-7
… and other recreational purposes, may be expended to pay reasonable and necessary preliminary costs, such as engineering and legal expenses, directly related to, and necessary to proceed with, an improvement to park land. Such moneys …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for … Item K-0036 . A DPA is a written agreement between a debtor and a state agency, an agent of the state agency, or the State Attorney General's Office. The agreement establishes a payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsOpinion 99-3
… Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated charitable organization as memorial in honor of … §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Unified Court System Bulletin No. UCS-328
… 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemState Agencies Bulletin No. 1682
… withheld. Employers are required to remit payment, in full, of both the employee and employer share of the taxes to … Social Security and/or Medicare tax deficiency on their Form W-2 (Wage and Tax Statement). As a result, employees … timely manner, to their employees who will be receiving a Form W-2 that has been grossed up for the amount of any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactOpinion 97-4
… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits has been issued. … did not establish comprehensive leave benefit policies and procedures. Officials also did not accurately maintain … valued at approximately $900, were used but not deducted from employee leave records. Town of Locke – Financial …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL CONSERVATION LAW, §27-0925; …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 93-25
… A village which has provided lighting at village expense for a private right-of-way under the mistaken belief the … or use. You state that a village has been making payments for a number of years for dusk-to-dawn lighting along a private right-of-way under …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Investors Reach Settlement with Wynn Resorts
… New York State Common Retirement Fund is the third largest public pension fund in the United States with an audited …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 97-17
… financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to … financial disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority to establish financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-97-17State Agencies Bulletin No. 2202.1
… Education Differential. Affected Employees: Employees in the Professional, Scientific, and Technical Services … employees on how to submit such proof. Employees must be in a BU05 position with an Employee Status of Active, Leave … Pay, or Leave of Absence on the applicable Effective Date in the Effective Dates section. Employees with an Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2310
… Education Differential. Affected Employees: Employees in the Professional, Scientific, and Technical Services … employees on how to submit such proof. Employees must be in a BU05 position with an Employee Status of Active, Leave … Pay, or Leave of Absence on the applicable Effective Date in the Effective Dates section. Employees with an Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationOpinion 97-25
… or employee shall: receive, or enter into any agreement, express or implied, for compensation for services to be … services may give rise to at least the appearance of an express or implied agreement for compensated services entered …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Patient Safety Center Activities and Handling of Revenues
… the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is … to the patient. Pursuant to the Act’s amendments to the Public Health Law (PHL), a PSC was established within the … and State laws and regulations and, through its Bureau of Administrative Hearings (Legal), for enforcing violations. …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesOpinion 88-54
… The town board may, however, initiate proceedings for such an extension prior to the effective date of the … December 31, and, if so, what time table must be followed for the extension of the consolidated district. As noted in … special districts only becomes effective after the period for filing a petition requesting a referendum has expired or, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54NY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… New York State Comptroller Thomas P. DiNapoli today announced that the … In 2021, the Fund is expanding its efforts to cover all S&P 500 companies and, combined with expected increases … position at S&P 500 companies and will vote against : All incumbent directors at companies with zero directors …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… private parties to voluntarily clean them up in exchange for liability relief, technical assistance, and tax credits … the state’s highest risk contaminated sites. Timelines for cleanup of a BCP site can vary depending on the severity … of the 518 active sites reviewed had been in the program for more than 10 years. The 25 longest running projects have …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… must continue to monitor changing economic conditions and maintain vigilance when it comes to their finances.” The … County. Source: New York State Department of Taxation and Finance with calculations by the Office of the State … of each calendar quarter, the state Department of Taxation and Finance reconciles quarterly distributions against what …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percent