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DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2017 income tax filings. New … it easier for New Yorkers of all income levels to invest in their loved one's future, as the cost of obtaining a … investments as the beneficiary nears college age. In addition to the new investment options, program fees were …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 2001-3
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that … its sewer rents at an amount that would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general village purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Responsiveness to Noise Complaints Related to Construction Projects
… addressed noise complaints related to construction in New York City. Our audit period was January 1, 2014 … total of 90,861 construction noise complaints were called in to New York City’s 311 system. According to the World … of this audit, which pertains to construction noise in New York City, DEP and DOB are the agencies primarily …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… report, of the more than 86,000 homeless people in New York State, almost 13,000 (15 percent) are located in areas outside of New York City (NYC). Counties throughout … house a substantial portion of their homeless populations. In fact, for many rural counties, hotels and motels are the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyCase Management
… to be able to live independently, safely, and comfortably in one’s home for as long as possible. The New York City … 1.9 million adults aged 60 and older (seniors) residing in the City. Seniors with certain functional limitations may … over 39,000 seniors received case management services in City fiscal year 2022. DFTA contracts with community-based …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDebt – 2023 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the … 2018-19. $55.9 billion of State-Supported debt, as defined in State law, an increase of $2.7 billion or 5 percent since … voter approval. $63.9 billion of State debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtSUNY Bulletin No. SU-274
… after March 31, 2012. Effective with the first checks in April 2013, Legislation required the employee contribution … all PayServ job records, as well as agencies that are not in PayServ. The employee contribution rates are: Wages … 2019. Eligibility Criteria Tier 6 ORP members who enrolled in the ORP between April 1, 2012 and December 31, 2015 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… safety and morale of firefighters, who play a crucial role in protecting the community. FFI tax proceeds can be used for … The Town disbursed FFI tax proceeds totaling $11,401 in calendar years 2023 and 2024. Audit Summary Town officials … not properly distribute the 2023 and 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… initiative (SBTi), which are considered a best practice in reducing greenhouse gas (GHG) emissions. They are Domino's … Inc . Among these four, McKesson agreed to set the SBTs in line with a 1.5-degree scenario outlined in the Paris Agreement . Steel maker Cleveland-Cliffs Inc. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonComptroller DiNapoli Releases Municipal Audits
… plan for the funding of and spending from reserves. In addition, the board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Sodus Center Fire District – Board Oversight … County) Significant revenue and expenditure projections in the proposed budget are reasonable. Although the …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… a total of $145,937 for the general fund appropriations in fiscal year 2023. Audit Summary The Board did not conduct … Clerk-Treasurer’s records and reports for fiscal year 2023 in accordance with New York State (NYS) Village Law (Village … have access to the Village’s current fiscal activities. In addition, we determined that the Clerk-Treasurer: Did not …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for … clouds the city’s revenue and expense forecasting. In addition to rising recession risk, the city has not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetCounty of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Lockport – Independent Audit Services (2014M-238)
… 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately … Previous audits demonstrated signs of fiscal stress in several areas and determined that the City’s accounting records were in poor condition, which the certified public accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLaFargeville Central School District – Financial Condition (2016M-216)
… The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one school … officials appropriated about $1 million of fund balance in each of the past three fiscal years but the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Town of Eastchester – Parking Ticket Collections (2012M-246)
… 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately … tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s … high collection rate, the Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7