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State Audits Issued in the Last 60 Days
… View state audits issued in the last 60 days …
https://www.osc.ny.gov/state-agencies/audits/new-releasesOpinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: Town Law, §291 describes three …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 91-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … in more than one company) NOT-FOR-PROFIT CORPORATION LAW, §1402(c)(3); TOWN LAW, §176-b(10); VILLAGE LAW, … itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 92-12
… is granted an accidental disability retirement allowance (see Retirement and Social Security Law, §363), a retirement … for disability incurred in performance of duty allowance (see Retirement and Social Security Law, §363-c) or a similar … however, is susceptible to more than one meaning (see Barnhardt v Hudson Valley District Council of Carpenters …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Agencies Bulletin No. 1219
… Immediately Background OSC is preparing to upgrade PayServ from PeopleSoft version 8.9 to version 9.1. Query users must … _P1 : Indicates the query is deemed Critical:the query is required to accurately produce or verify [i.e. audit] …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91Opinion 2000-16
… NYS2d 426 [employee health and retirement benefits]; In re Tefft's Will , n.o.r., 130 NYS 2d 192 [interpretation of … of Sands Point , 200 Misc 57, 102 NYS2d 910 [zoning]; In re Keegan's Estate , n.o.r., 37 NYS2d 368 [interpretation of wills]; In re Schmidt's Estate , 159 Misc 373, 289 NYS 247 [intestate …
https://www.osc.ny.gov/legal-opinions/opinion-2000-162024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … Download PDF Watch Video … A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-reviewOpinion 98-12
… on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district … of insufficient cash flow. Insofar as here relevant, section 2580(1) of the Education Law provides that: Public … 2d 636, 518 NYS2d 1014, modified and affirmed 133 AD2d 402, 519 NYS2d 395; see also, e.g., Divisich v Marshall , 281 …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … Expenses (loss of wages) WORDS AND PHRASES -- Employer (meaning for purposes of General Municipal Law, §72-o) GENERAL MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of … it is a well established rule of construction that meaning and effect should be given to all the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Agencies Bulletin No. 1090
… Purpose To inform agencies of changes to the meaning and usage of some of the data elements in PayServ … Sections 211 and 212 of the Retirement and Social Security Law. Additionally, there are CAS Object Codes that have no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemOpinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a … constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… retired on disability retirement in October 1986 from the Supreme Court, Appellate Division, where she served …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-law2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays tribute to one of … Andrea Stewart-Cousins, Majority Leader of the New York State Senate. As the first woman—and African American woman—to lead a New York State legislative conference, Majority Leader Stewart-Cousins …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli: Despite Progress, Pay Gap for Women Persists
… Median earnings for full-time working women in New York were 86 cents for every dollar earned by men in 2019, an … every dollar paid to men on average. New York ranked 11 th best among the states (including Puerto Rico and the District …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsWall Street Bonuses Declined in 2011
… Cash bonuses paid to New York City securities industry employees … discussing this year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on … While a number of large firms announced reductions in cash bonuses for 2011 (with several firms reporting reductions in …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Opinion 90-7
… powers and duties, and to be subject to the provisions, of title one of article 18-A of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 92-7
… behind in several payments to creditors and is requesting funds to help him through this "slow period". For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… in 2020. In addition, the state has withheld 20 percent from certain state aid payments to school districts, … term. DiNapoli’s report is based on districts that filed required financial information for the 2019-20 school year: …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program … September 27, 2018, the NY 529 fee drops to 0.13 percent, meaning participants will pay $1.30 in program fees each year … disclosure booklet here or go to: http://cdn.unite529.com/jcdn/files/NYD/pdfs/DisclosureBooklet.pdf *May be subject …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-fees