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Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): …
https://www.osc.ny.gov/legal-opinions/opinion-88-18XII.4.E Electronic Invoicing – XII. Expenditures
… 4.A - Vendor Classifications of this Guide for guidance related to vendor classifications and ordering status. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingIncentives for Non-Profit Service Providers’ Recruiting and Retention Efforts
… Objective To determine whether the Office for People With Developmental Disabilities (OPWDD) provided adequate oversight of non-profit service providers’ use of funding to recruit … To determine whether the Office for People With Developmental Disabilities OPWDD …
https://www.osc.ny.gov/state-agencies/audits/2026/07/16/incentives-non-profit-service-providers-recruiting-and-retention-efforts30% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeImplementation of Suicide Prevention Task Force Recommendations
… groups, people with disabilities, LBGTQ+ populations, and youth. Between 2018 and 2021, suicide rates increased among non-Hispanic Black or African American populations ages 10-24 (36.6% increase) and ages …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsOpinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… Comptroller Thomas P. DiNapoli. Through 2023, the foreign-born labor market grew 18.5% since 2015 nationally, while New … Still, in 2023, New York City’s 1.8 million foreign-born workers made up 44.3% of its total labor force, more … workers,” DiNapoli said. “Many industries rely on foreign-born workers to keep businesses going, but we’ve seen a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakMaternal Health (Follow-Up)
… racial and ethnic disparities in these deaths, with Black women dying nationally at a rate three times higher than White and Hispanic women. These disparities were exacerbated during the COVID-19 … for 2018 to 2022. However, despite this progress, Black women were still dying at a rate over three times higher than …
https://www.osc.ny.gov/state-agencies/audits/2026/04/16/maternal-health-followState Agencies Bulletin No. 2078
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … an Action/Reason code of Paid Leave of Absence/MLS); and Is classified as an investigator or detective in one of the … Police Investigator 1 University Police Investigator 2 Or is working as a plain clothes detective in the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2180
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees: … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsuOversight of Residential Domestic Violence Programs
… Purpose To determine whether the Office of Children and Family Services (OCFS) is maintaining adequate oversight of residential programs for victims of domestic violence to ensure these programs are … To determine whether the Office of Children and Family Services is maintaining …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsState Agencies Bulletin No. 2408
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering the new Retention Bonus payment for eligible … The purpose of this bulletin is to provide processing instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2408-new-retention-bonus-eligible-employees-department-corrections-andDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… DiNapoli said. “Thanks to the work of my investigative team, U.S. Attorney Buchanan, and the Social Security …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysSUNY Bulletin No. SU-341
… Purpose The purpose of this bulletin is to notify agencies of the steps required to accurately process NYSTRS refunds and arrears as part of … in NYSTRS, Plan Type 86, who owe arrears or are entitled to refunds associated with the 2021-2022 NYSTRS … The purpose of this bulletin is to notify agencies of the steps required to accurately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Objective To assess the extent of implementation of the 11 recommendations included in our initial audit … To assess the extent of implementation of the 11 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followWall Street Bonuses and Profits Decline in 2015
… The average bonus paid in New York City’s security industry declined by 9 percent to … 10.5 percent, according to an estimate released today by New York State Comptroller Thomas P. DiNapoli. “Wall Street … The average bonus paid in New York Citys security industry declined by 9 percent to …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Oversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … About the Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 93-14
… 1950, p 334; but see Landmark Colony v Town of Oyster Bay , 145 AD2d 542, 536 NYS2d 96; Applebaum v Town of Oyster Bay , 176 AD2d 773, 575 NYS2d 100; Sperry Rand v Town of … 318, 392 NYS2d 594; see also O'Donnell v Syracuse , 184 NY 1; 54 NY Jur, Sewers and Sewage §2; 13 McQullin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Other Bulletin No. 85
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-85-october-2025-state-university-construction-fund-scf-civilOpinion 92-8
… LOCAL FINANCE LAW, §§10.00(a), 11.00(a), 165.00; L 1991, ch 329, §15, as repealed and reenacted by L 1991, ch 330, §9: A city may deposit with the State Comptroller the … costs of local highway and bridge projects (see L 1991, ch 329, §15[g], added L 1991, ch 330, §9; Public Authorities …
https://www.osc.ny.gov/legal-opinions/opinion-92-8