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Opinion 88-31
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of … treasurer is not required to refund the fee prescribed in section 99-m of the General Municipal Law, where the defendant in a criminal action is convicted of a lesser included or …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: New York on Stronger Financial Footing
… and determine actual spending growth. Spending of $589.5 million from a settlement with JPMorgan will be paid out of … not be counted towards total state spending. Up to $439.5 million of this total will be allocated by the Governor and … and the Affordable Care Act. The total also includes $2.1 billion in revenues from temporarily higher tax rates on …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 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 88-5
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees … AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may … establishing a personnel policy of providing health insurance at town expense to retired employees with at least …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 2000-23
… Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the highest ranking subordinate … only to the 4% increase pursuant to General Municipal Law §207-m. We are in receipt of your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 2001-12
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing board of … Whether the trustees of a school district library may adopt provisions to cover employees or if they …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 2000-3
… in the opinion. IMPROVEMENT DISTRICTS -- Establishment (filing town special district final orders with State Comptroller) STATE COMPTROLLER -- Powers and Duties (filing town special district final orders) TOWN CLERK -- Powers and Duties (filing town special district final orders with State …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3II.3.A Planning – II. New York State Financial Accounting
… AGENCY BUDGET PREPARATION Preparation of budget requests varies among agencies reflecting their … with staff preparing individual program requests. The head of the agency or its chief fiscal officer may hold internal … management. The call letter signals the official start of the budget process. It outlines, in general terms, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… of the State Comptroller Investigations Unit, 110 State Street, 14th floor, Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State … obligations. Debt service payments are generally tax-supported via operating transfers from the General Fund. … plans. The State reports the New York State and Local Retirement System (NYSLRS), which consists of two defined …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… The audit covered the period from April 2009 through July 2023. Background MTA’s bus operating units (Transit Bus and … capital program funding from 2010–2019 and has another $3.33 billion in capital projects programmed for 2020–2024. MTA … require that a budget estimate be prepared in the “year dollars” of the Master Plan document (i.e., an estimate …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsSelected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of … These errors and inconsistent application of the RNY model resulted in applicants’ scores being ranked …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli Announces State Contract and Payment Actions for October 2016
… lease with 1010 Suffolk Avenue Corp. for 1010 Suffolk Ave., Brentwood, Suffolk County. Department of Environmental … Healthcare Provider Transformation grants including $21.5 million to the Aurelia Osborn Fox Memorial Hospital … $1.4 million for hospital sitter services at Central NY DDSO, including $336,000 to Total Healthcare Staffing of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016DiNapoli: Wall St. 2021 Profits near Record Levels
… Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance. “Wall Street’s success during the pandemic … Street’s record activity, we need to ensure New York’s Main Street, and its other vital sectors, are also … in 2009. The city’s June financial plan forecast Wall St.’s 2021 profits returning to pre-2020 levels, which would …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli Releases Review of Executive Budget
… Although the state Division of the Budget (DOB) forecasts in the State Fiscal Year (SFY) … Executive Budget that the budget will remain in balance for the next five years, the direction of the pandemic, … Although the state Division of the Budget DOB forecasts in the State …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… severity of the hazard. For example, the most serious — Class 1 Office of Administrative Trials and Hearings (OATH) … an immediate hazard to life, health, safety or property. Class 1 violations are supposed to be fixed immediately with … sent to DOB. Auditors found the vast majority of Class 1 violations were still open 30 days after they were …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetySubway Recovery Tracker
… just 8.3 percent of the average ridership for that month during the pre-pandemic period from 2017 to 2019. Ridership … Stations Note: Least recovered stations exclude those closed for station and track work. These included the 181st … from December 2021 to April 2022 and A line stops at Beach 25th Street, Beach 44th Street, Beach 90th Street, …
https://www.osc.ny.gov/osdc/subway-recovery-trackerUnified Court System Bulletin No. UCS-330
… of New York and the following bargaining units: Civil Service Employee’s Association (BU 87) Suffolk County Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andOffice of Operations: 2024 Virtual Fall Conference
… will also be provided. Includes a Q&A panel. Presenters: Amanda Colomb, Danielle LaRose, Jami Olander, Danielle … (Bureau of Financial Reporting and Oil Spill Remediation), Amanda Zibella (Bureau of State Accounting Operations) Target … Whitney, Megan Drake, Shelby Miller, Stephanie Simmons and Amanda Miesowicz (Bureau of State Payroll Services) Target …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedOpinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3