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Opinion 2008-4
… against the properties within the park district on an ad valorem basis, and are not general town expenses payable … and at the same time as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 … against the properties within the park district on an ad valorem basis. The Town Law does not provide for a town to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4DiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… of Health needs to address the underlying reasons why children are not receiving the services they are entitled … are available for children under 3 years of age who have a confirmed disability or established developmental … County there were nine. The audit determined DOH must do more to identify and address barriers to equitable access …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesOpinion 90-22
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A municipal …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (member of county board … Whether an unpaid member of the board of health of a noncharter county would have a …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-54
… FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER IMPROVEMENT--Construction (use of capital reserve fund) GENERAL MUNICIPAL LAW, §6-c; TOWN LAW, §209-q: Where a town provides water … Whether a capital reserve fund may be established for the construction of a type of improvement provided pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-54State Comptroller DiNapoli Releases Audits
… drug coverage. The follow-up found that, of the initial report’s six audit recommendations, three were partially … competition. The follow-up found that of the initial report’s eight audit recommendations, three were implemented, … requirements. The follow-up found that, of the initial report’s 19 recommendations, nine were implemented, four were …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOversight of Water Supply Emergency Plans
… providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated … is responsible for overseeing the delivery of drinking water to ensure that it is suitable for people to drink. Its Bureau of Water Supply Protection (Bureau) is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are … from January 2019 to January 2023. About the Program The New York State Thruway Authority (Authority) – a New York State public benefit corporation – operates the New …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 1921
… Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 682 VDC … Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 1920
… as OTT and OTO. Tax Information These monies are taxable income and are subject to all employment and income taxes. These monies will be included in the … deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… The city’s unemployment rate in December was 11.4 percent, down from a peak of 20.3 percent in June. However, the rate … source at 46 percent of city-funded revenue, adjusted down by $2.5 billion. They are not expected to return to … municipal unions, a budget risk. The city has also drawn down $1.15 billion in contingent reserves to attain balance …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingPayroll Improvement Project Bulletin No. PIP-012
… questions regarding this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin … Payroll Improvement Project Bulletin No PIP012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payState Agencies Bulletin No. 1800
… Publication 15-T, Federal Income Tax Withholding Methods , for use in 2020. Additionally, effective December 23, 2019, … The new 2020 Form W-4 eliminates the use of allowances for purposes of calculating adjustments to wages when … to Federal income tax withholding. Only new hires paid for the first time in 2020 and existing employees who wish to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxDiNapoli: MTA Faces Worst Financial Crisis in History
… Authority (MTA) is facing the greatest crisis in its long history, with few viable options without federal funding to avoid cuts in service and staff, additional fare hikes and … that could impair regional transit for decades, according to New York State Comptroller Thomas P. DiNapoli’s annual …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial budgets and behind schedule, … and cost overruns, though efforts are underway to improve the process,” DiNapoli said. “Given limited resources and an … The majority of New York Citys capital projects are over …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededSelected State Agencies’ Roles in Financial Literacy
… Objectives To determine selected State agencies’ roles in providing … offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ … To determine selected State agencies roles in providing …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… (NYSE) member firms. There are now 131 member firms, down from more than 200 in 2007 before the global financial … was $471,370 in 2023, the third highest on record, but down 5.2% from 2022 and down 8.7% when adjusted for inflation. Salary declines were …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Agencies Bulletin No. 2272
… Purpose: The purpose of this bulletin is to notify agencies of a change to the AC230 processing … Background: Form AC230, Worksheet for Paycheck Reversal, is used to return salary checks for a full or partial refund … of Form AC230, OSC has no proof that the employee is not entitled to the funds. To ensure that OSC does not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeImplementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner … trains 24 hours a day, 7 days a week, with limited service during the overnight hours. LIRR comprises over 126 … tunnel between Manhattan and Queens began in 2007. Shuttle service to GCM, part of the ESA project, began on January 25, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonFarmland Protection Program
… Farms play a vital role in the State’s economy and food security. With nearly 7 million acres, farmland composes over … to convert farmland to other uses like solar farms or residential homes. Solar energy projects may offer more … Specifically, AGM allocates funding to the New York City (NYC) Region although it is ineligible to apply for grants and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-program