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Opinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, … Concerning the procedures for the equitable distribution of retirement benefits payable from the New York State and …
https://www.osc.ny.gov/legal-opinions/opinion-90-54XII.6.B Land Acquisition Payments – XII. Expenditures
… to acquire the land, subject to approval by the Office of the Attorney General (OAG). Land acquisition contracts … exceeding $50,000 also require approval by the Office of the State Comptroller (OSC) Bureau of Contracts after they are approved by the OAG. The OAG also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mIX.12.O Refunds – IX. Federal Grants
… of refunds is identified through a review of the NYGL0394 report produced by the SFS. The report identifies all federal … threshold of $50,000 or more. State Interest Liability For each refund, a state interest liability accrues from the … timely basis will have to separately account for the time (number of days, program, total refund and federal portion of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsOpinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Beach Erosion Control Districts (increase or improvement of facilities) -- Increase or Improvement of Facilities … Whether the procedures of Town Law 202b authorize the replenishment of sand and the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21DiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… The state Department of Labor (DOL) does not investigate overtime complaints by … and employers are complying with the law. The Department of Labor needs to do a better job investigating complaints … working overtime to keep patients safe." For the period of Jan. 1, 2015 to June 30, 2017, auditors examined whether …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesOpinion 99-5
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Contracts (by school district … of the cooperative library system. The amount stated in the contract and approved as an appropriation for library … appears that one intent of this amendment was to provide clear authority for political subdivisions to support the …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… this was due in part to market volatility and aspects of how the city calculates property taxes. “New York City’s … the city because property taxes account for about 45% of the city’s revenue. However, property tax disparity has … afford it, and at the same time, the city faces a shortage of affordable housing. A recalibration of the process used to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Cohoes City School District – Budgeting (2016M-111)
… 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany … Cohoes City School District Budgeting 2016M111 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Opinion 88-35
… computer software constitutes the purchase of a commodity for competitive bidding purposes and does not fall within the … advisable to seek competition through the use of requests for proposals or, where appropriate, a less formal method, to … consultant would assist the city in preparing a request for proposals (RFP). The consultant would also assist the …
https://www.osc.ny.gov/legal-opinions/opinion-88-35State Agencies Bulletin No. 1942
… Purpose The purpose of this bulletin is to provide agencies with new tools for … The employee’s paystub provides the total amount of each retroactive earnings code paid. Two new Locked Queries have been developed to assist agency review of retroactive pay in greater detail and explain how …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckOpinion 88-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which the city is located. The question arises because of the potential savings to the housing authority by virtue …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 88-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Selected Aspects of Discretionary Spending
… the central region of New York State, including Onondaga, Oswego, Cayuga, and Oneida counties. Its mission is to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1DiNapoli: External Risks Threaten NYC Budget
… expand the citywide savings program to help cut the size of the projected budget gaps," DiNapoli said. "New York … uncertainty." City officials project a budget surplus of nearly $3.1 billion in the current fiscal year that will … fiscal years 2017 and 2018 than projected before the start of the fiscal year. If these collections continue to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetState Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data … Indicates New York City Residence or Additional Amount. Home Address is in New York City but Local Tax Data Does Not … IT-2104 is the New York Employee’s Withholding Allowance Certificate for New York State and Local taxation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataOpinion 88-49
… of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… pandemic’s disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices in New York are … to the state’s economic future and must remain a priority for policymakers.” DiNapoli’s report highlights these … in child care facilities across the state. The SFY 2025-26 Executive Budget also includes a new proposal for $100 …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsUnified Court System Bulletin No. UCS-328
… agencies of OSC’s automatic processing of the April 2022 and April 2023 Location Pay and Location Pay Mid-Hudson Increases. Affected Employees : … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-system