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Opinion 90-44
… -- Compensation (salary exclusive of fringe benefits for purposes of village budget hearing) WORDS AND PHRASES -- Compensation (for purposes of Village Law, §5-508[3]) VILLAGE LAW, §5-508: … to include a statement of the proposed "compensation" for each member of the board of trustees. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… 57, for orchestrating an approximately $3.5 million 6-year fraud relating to two New York University (“NYU”) …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… of unexpired lease Payment of noncurrent taxes accrued on the land at date of purchase if payable by … land for the specific building Payment of noncurrent taxes accrued on the building at date of purchase if payable by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets14th Annual Emerging Manager & MWBE Conference
… is an opportunity for attendees to connect with New York State Common Retirement Fund (Fund) investment staff and … State Common Retirement Fund, the third largest public pension fund in the nation. His prudent management and focus … than 175 managers. It is one of the only public pension funds to cover every major asset class in its program. The …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceOpinion 88-36
… without his fault (see, Bird v McGoldrick , 277 NY 492, 14 NE2d 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Selected Safety and Security Equipment at Train Stations
… 12, 2017. Background Staten Island Railway (SIR) is a subsidiary of the Metropolitan Transportation Authority … and 43 Customer Assistance Intercoms (CAIs) (intended for customer use in emergencies) at an estimated cost of … and an alert issued in the case of an operational defect. When an alert lasts 15 minutes or more, the IT manager sends …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsState Agencies Bulletin No. 1575
… codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected … but are not limited to, bonuses, overtime pay, payments for accumulated sick leave, severance pay, awards, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Supplemental wages include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesDiNapoli: Better Oversight Needed for Youth Jobs Programs
… participating businesses hired only people who qualified for the program and that the tax credits they were given were … meet age, residence and employment criteria to qualify for the New York Youth Jobs Program. They also must be … such as living in public housing or being in foster care. For the period January 2014 to July 2018, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsState Comptroller DiNapoli Releases Audits
… Environmental Facilities Corp. (EFC): Monitoring the Green Innovation Grant Program (2017-S-19) Auditors found EFC … of 6.7 months just to assign an incoming complaint to an examiner, among other findings. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsOpinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … the expenditure is to be paid for by taxes levied for the fiscal year in which the expenditure is to be made. No …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Agencies Bulletin No. 1759
… Affected Employees As of August 22, 2019, all employees in Bargaining Unit 78, Tug Hill Commission, will be affected. Background In 2016, the Governor signed into law a comprehensive Paid … to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. Employees in the Tug Hill …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionState Comptroller DiNapoli Releases Municipal Audits
… also did not remit real property taxes to the supervisor on a weekly basis or provide a monthly report of amounts …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned …
https://www.osc.ny.gov/legal-opinions/opinion-92-16DiNapoli: MTA Faces Worst Financial Crisis in History
… has budgeted for $3.9 billion in additional support this year, but has not assumed more afterward. The MTA has an … dwindling revenue. The current burden, which has averaged 16.1 percent of total revenue for the past decade, is …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historySUNY Bulletin No. SU-103
… M/C employees in Bargaining Unit 13 Background Chapter 103 of the Laws of 2004, which implements the agreement between … for Management/ Confidential (BU13) employees. Effective Date(s) Payments may be submitted beginning in Administration … Increase are 3/31/04 and 7/29/04, regardless of when the transactions are submitted. 1% Discretionary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-103-suny-management-confidential-bu-13-discretionary-increasesControls Over CUNY Fully Integrated Resources and Services Tool
… CUNY’s legacy systems with an integrated and flexible state-of-the-art solution. During its early phases, CUNYfirst … requires an approved access form; however, no form was on file for this student. The student, who was not an … could access FSCM data and accessed the FSCM application on three occasions. We also examined 244 employees’ accounts, …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Comptroller DiNapoli Releases Municipal Audits
… , Sullivan County Community College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… child sex trafficking. The audit covered the period from January 2017 through January 2022 for ACS and from January 2017 through September 2021 for DYCD. About the Program Children and youth 1 are … (OCFS) issued Administrative Directive 15-OCFS-ADM-16: Requirements to Identify, Document, Report and Provide …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkDiNapoli: 23 School Districts Designated in Fiscal Stress
… federal government’s Coronavirus Aid, Relief and Economic Security (CARES) Act had many requirements that caused …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… are eligible for enhanced drug manufacturer discounts and federal subsidies that are not available for claims paid …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drug