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Opinion 92-41
… and Expenditures (to repair thoroughfares within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) TOWN LAW, §176(21): A fire district may not expend moneys to repair "sidewalks" within … Whether a fire district may expend moneys to repair sidewalks within the …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Comptroller DiNapoli Releases Municipal and School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. City of Dunkirk – … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 91-47
… should not be considered a part of the probate proceedings for purposes of fixing the filing fee charged by a … pursuant to SCPA, §2402(10)(iv), which section provides for a fee of $60 with respect to an "objection or answer in … should not be considered a part of the probate proceeding for purposes of fixing the filing fee charged by a …
https://www.osc.ny.gov/legal-opinions/opinion-91-47State Agencies Bulletin No. 2406
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be … Effective Date Check Date Institution 21 Current 01/08/2026 01/22/2026 Institution 21 Lag 01/08/2026 02/05/2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wageOpinion 2002-16
… in the downtown area of the town or village, including a day labor hiring site, and to monitor and document the use of … for not-for-profit organizations (see e.g. 1986 Opns St Comp No. 86-44, p 72), even if the activities of the … corporation serve a laudable purpose (see, e.g. 1986 Opns St Comp No. 86-70, p 109). Article VIII, §1, however, does …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-2
… Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements (construction performed by municipal employees as exception to …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial … by phase, the initial and current budget, and explanations of any delays for particular projects. This detail is not yet … capital project monitoring. The CPDD excludes almost half of the projects included in the city’s Capital Commitment …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Comptroller DiNapoli Releases Audits
… following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments … more than one insurance plan. Auditors identified $492,061 in overpayments for services processed with coordination of … processing system, had third-party health insurance drug coverage. The follow-up found that, of the initial report’s …
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
… of motor vehicles for non-payment of tolls, fees, or other charges with three or more violations within a … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are … such factors into consideration when determining which license plates to suspend. Since restarting the registration …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… Comptroller Thomas P. DiNapoli found many young children did not receive services or faced delays in care. The audit … and another 1,000 were pending. Of the 95,000 children who did receive an individualized plan: Nearly 51% or about 48,000 children did not receive all types of the therapeutic services to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesSelected State Agencies’ Roles in Financial Literacy
… we selected were the Department of Financial Services (DFS), Department of State (DOS), New York State Office for … financial literacy-related education information to DFS, which is responsible for posting the information on its … the appropriate information in electronic format to DFS by November 1, 2021; DFS was required to post it to its …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Agencies Bulletin No. 1921
… Code APB (Adj PSB). OSC has updated Earnings Code PSA to be used to report Pre-Shift Briefing for employees in … Associated Retro Code Replaces Associated Retro Code PSA PreShift 2080 RP4 – Retro PreShift 2080 PS6 – PreSft … Pay Period 6L To report the new Pre-Shift Briefing code (PSA) effective beginning 04/04/2019, the agency must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 1920
… Standby OT Classified R2U – Retro Recall SBY OT APSU RRC – Retro Recall Standby OT Class SCC- Standby OT Adjust - … withholding will be calculated using the Flat Rate method (1.61135% for Yonkers residents and 0.50% for Yonkers …
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
… (FY) 2021 because of better-than-projected revenues from income and corporate taxes, debt service savings from lower interest … industry and other sectors have boosted personal income and business tax revenues to soften the blow,” … year FY 2021 because of betterthanprojected revenues from income and corporate taxes debt service savings from lower …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingXVI.3.E The Reporting Entity – XVI. Financial Reporting
… and New York State Horse Breeding Development Fund Corporation Albany Convention Center Authority Capital … currently record its equity in joint ventures, financial data for these entities is not presented on the face of the … in the Port Authority of New York and New Jersey and the Gateway Development Corporation. JOINTLY-GOVERNED …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityPayroll Improvement Project Bulletin No. PIP-012
… changes described in this bulletin will be effective at Go Live on March 15, 2021. Addl Pay Proration In v 9.1 the … amount and the Goal Amount, based on the employee’s work schedule in Job Data. The end date of the current pay period … the Agency Testing and Training period before v 9.2 goes live. Questions Any questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payDiNapoli: MTA Faces Worst Financial Crisis in History
… Transportation Authority (MTA) is facing the greatest crisis in its long history, with few viable options without federal funding … avoid cuts in service and staff, additional fare hikes and long-lasting damage that could impair regional transit for … Transportation Authority is facing the greatest crisis in its long history with few viable options without …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyState Agencies Bulletin No. 1800
… of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update … are affected. Background The IRS has released the new Form W-4, Employee's Withholding Certificate , and … be modified to reflect the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… wreak havoc on our natural ecosystems and be harmful to people. They cause a loss of wildlife habitat, native plants, … all they do to safeguard New York finances and preserve clean water, clean air and the environment." Fishing is severely impacted …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-species