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Opinion 90-32
… of bonds for the construction of improvements required to comply with an enforceable determination of the Department … of Environmental Conservation would not be subject to a referendum. A resolution authorizing an expenditure of … construction of a town salt storage shed is not subject to referendum under either Town Law, §§81 and 220, or Highway …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real property tax revenues are the largest source of revenue for local … towns), and as unrestricted municipal aid (mainly cities). Sales and use taxes, the next largest source of revenue for …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… full restitution of $1.1 million, and forfeit her public pension after being convicted of one felony count of … over her 19-year career. Stone’s forfeiture of her state pension as a result of her public corruption conviction will … her resignation letter, she wrote herself a final check for $26,613, which was not authorized by the board. The …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonAdministration and Monitoring of Financial Assistance to New York City Businesses
… companies in New York City through tax waivers of City and State sales and use tax, local property tax abatements, and reductions to City and State mortgage recording tax. Companies requesting financial … not kept or is incomplete. Additionally, not all required application documentation was maintained. Obtain required …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesDiNapoli Report Tracks MTA's Shifting Revenue Streams
… trips last year than in 2019, and paid ridership for NYC Transit buses was down 42% compared to 2019. Commuter … of an increase to the payroll mobility tax (PMT) rate in NYC in 2023. In 2024, 70% of the MTA’s revenue came from … million in SFY 2013 to $1.3 billion in SFY 2025 due to consumption growth and more recently, rising prices. Economic …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial … and monitoring. Background The IDA is an independent public benefit corporation established in 1974 for the …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fState Agencies Bulletin No. 923
… due to Workers’ Compensation or Military Leave, and are in graded positions. Payable 3/31/05 Institution and … due to Workers’ Compensation or Military Leave, and are in graded positions. Payable 3/30/06 Institution and … ($1,550) and Corrections Clothing Allowance ($1,500) are ended and moved into the base salary. Payable 3/29/07 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesState Agencies Bulletin No. 1484
… and Did not have a withholding recommendation approved by the Division of the Budget. Promotion Recalculation … April 2016 M/C Performance Advances. The report is sorted by Department ID, then by employee name in alphabetical … Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1484-april-2016-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1408
… Purpose To inform agencies of OSC’s automatic processing of the April … Schedule If an employee appears on this report but is due a performance advance, promotion recalculation or … Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave on the payment effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1408-april-2015-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1569
… and Did not have a withholding recommendation approved by the Division of the Budget. Promotion Recalculation … April 2017 M/C Performance Advances. The report is sorted by Department ID, then by employee name in alphabetical … Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesTown of Milan - Town Clerk/Tax Collector (2018M-257)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and … 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) in a timely manner. The Town Clerk (Clerk) improperly assessed $1,650 in Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243State Agencies Bulletin No. 1566
… Purpose To notify agencies of the 2017 maximum salary limit for … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $270,000 for the 2017 plan year, which is the calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
Our state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerCUNY Bulletin No. CU-564
… information regarding the increase in the maximum annual amount for Health Care Flex Spending Account. Affected … 445) has been increased from $2550.00 to $2600.00 for the 2017 plan year. The maximum goal amount for Dependent Care … at $5,000.00. Effective Date(s) Paychecks dated January 5, 2017 Agency Actions Notify affected employees. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-564-2017-increase-maximum-annual-amount-cuny-health-care-flexEDSS - Create Users and Assign Roles
… “Add User” page. Assigning roles There are a different set of roles available to users. You must determine each user’s …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesUnified Court System Bulletin No. UCS-109
… judges who were appointed after January 1, 2006 (Action of New Hire or Concurrent Hire) and who are still Active on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-109-2006-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-233
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-233-2016-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-127
… judges who were appointed after January 1, 2007 (Action of New Hire or Concurrent Hire) and who are still Active on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-127-2007-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-141
… judges who were appointed after January 1, 2008 (Action of New Hire or Concurrent Hire) and are still Active on December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-141-2008-year-end-adjustment-judges