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Opinion 92-49
… constituting park facility) REFERENDUM - Permissive (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-17
… that the personal property may be sold to generate revenue for the improvement district. The town may not adopt a local … owns a supply of sand that is in excess of its own needs for the foreseeable future. The town initially acquired this … town board would then sell the sand to generate revenue for the sewer district. A town improvement district, such as …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… annual Consolidated Fiscal Report (CFR), which is a common system used by several New York State agencies to monitor and … inherent in the fiscal oversight of the current system and report that they have already begun in-house … over to a more traditional flat-rate fee for service system. Such a change could reduce the challenges posed by …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incOpinion 91-21
… each board of supervisors shall fix the salary of all officers paid from county funds, except the members of the judiciary. Such salary shall be in lieu of all fees, percentages, emoluments or other form of … performance of the powers and duties of the office .... All fees, percentages, emoluments or other compensation …
https://www.osc.ny.gov/legal-opinions/opinion-91-21State Comptroller DiNapoli Releases Municipal Audits
… in accordance with established guidelines, but once funds were disbursed, officials generally did not follow up …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Journal Entries (contain both expenditure and revenue account codes, may be used to charge/reimburse for costs … APJV and GLJE transactions should not cross budgetary account codes (e.g. Personal Service – Regular to Contractual … Services). If it is necessary to cross budgetary account codes, the justification to do so must be adequately …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… geographic trends, and emerging infectious diseases or to shape its infection control policies. It also relies … data to identify patterns, trends, areas of concern or non-compliance that will help create policy …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Comptroller DiNapoli Releases Audits
… cooperative housing to middle-income families. In exchange for low-interest mortgage loans and real property tax … performing its oversight responsibilities related to the application for and supervision of virtual currency licenses … backgrounds of major shareholder and officers prior to application approval; DFS could not support its verification …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in February
… $41.5 million primarily due to errors, improprieties, or lack of documentation. … In February the Office of the …
https://www.osc.ny.gov/press/releases/2024/04/state-contract-and-payment-actions-februaryComptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… a distressing and lengthy theft of funds meant to help New York's neediest citizens," said State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… legalization of mobile sports betting, the New York State Gaming Commission noted a 26% increase in problem … Services and Supports (OASAS) from 2021 to 2022. “Gaming has significantly expanded in the state in the last … York joins Rhode Island and New Hampshire in levying the highest rate in the nation. In SFY 2021-22, mobile sports …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Homeless Services (DHS) – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsResponse to Human Trafficking
… Program including case management, temporary shelter and rental assistance, medical and mental health care, legal …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingFocus on Facts
… Opportunities (September 2023) Fiscal Stress Monitoring System Municipalities: Fiscal Year 2022 Results (September … for Broadband Deployment (July 2023) DMV Language Access System (October 2023) Moving in the Wrong Direction (June …
https://www.osc.ny.gov/focus-onState Agencies Bulletin No. 1256
… permitting eligible non-SUNY and CUNY employees to enroll in the VDCP with SUNY acting as the plan administrator and … eligible employees and the required steps for enrollment in the payroll system. Affected Employees New York State … bear responsibility for managing the investments in their accounts throughout their careers, thus each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 2008-4
… LAWS -- Pre-emption (special district matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4SUNY Bulletin No. SU-136
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsSUNY Bulletin No. SU-96
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-96-procedures-processing-suny-2004-summer-session-paymentsSUNY Bulletin No. SU-186
… positions and will continue to be paid. Summer Session Payment Procedures Summer Session Payments must be reported … are paid using Earn Code WRC . Tax Administration This payment is subject to all income and employment withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-186-procedures-processing-suny-2012-summer-session-paymentsSUNY Bulletin No. SU-218
… Purpose To provide agency instructions for processing the 2015 SUNY Summer Session Payments. … positions include: Pay Basis Code: FEE Bargaining Unit: 08 Salary Plan: S08 Earnings Program: FEE Jurisdictional Class: … positions include: Pay Basis Code: BIW Bargaining Unit: 14 Salary Plan: S14 Earnings Program: N14 Jurisdictional Class: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-payments