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Opinion 2000-10
… sold was funded in part with Urban Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when … funded with county debt and Urban Development Corporation loan) GENERAL MUNICIPAL LAW §6-l: When a county civic center … designated by this act for such appropriation until a certificate of approval of availability has been issued by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli Urges Focus on Addressing Rural Challenges
… New Yorks rural areas feature sprawling open spaces extensive agricultural production and communities …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesPayroll Improvement Project Bulletin No. PIP-008
… Primary Jobs or who have multiple Jobs marked Primary. Mail Drop In 9.2, Mail Drop will be maintained on the Employment Data page on … to enter the Paycheck Number, their own phone number and email address, and select the Reason for Request. There will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92CUNY Bulletin No. CU-717
… employees meeting the eligibility criteria who are Active or on Paid Leave in Bargaining Units AJ, GA, PC, TC, … for eligible Full-Time Annual Salaried employees in Active or Paid Leave status on 11/15/2020 and whose salary is … who are inactive on 11/15/2020 but whose status changes to Active or Paid Leave after 11/15/2020 and whose salary is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-717-2020-professional-staff-congress-psc-2-retroactive-generalUpdate on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfLocal Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfOpinion 98-16
… (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to … Moneys deposited in a tax certiorari reserve fund by a school district, which are not expended to pay judgments or …
https://www.osc.ny.gov/legal-opinions/opinion-98-16DiNapoli: 59 School Districts in Fiscal Stress
… Fifty-nine school districts have been designated as fiscally stressed … office has assessed and scored the financial stability of school districts. The latest round of scoring designated two school districts in “significant fiscal stress,” nine in … Fiftynine school districts have been designated as fiscally stressed …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… stress” and eight villages and one city as “susceptible to fiscal stress.” While no municipalities were in the … governments in New York received federal relief funds to assist them in recovering from the COVID-19 pandemic. “The … fiscal stress.” Both villages were ranked in “susceptible to fiscal stress” last year but jumped in score this year …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: 82 School Districts in Fiscal Stress
… This is the third year DiNapoli’s office has assessed and scored the financial stability of school districts. The … stress for two years in a row, received a score of 98.3 percent, the highest score ever recorded for a school … and Sandy Creek Central School District (Oswego). All of these districts are listed in the moderate fiscal …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressWall Street Profits Up in 2016
… The securities industry in New York City added 3,800 jobs in 2016 to reach 177,000, the highest annual level since … although job growth slowed. The industry added 2,800 jobs in 2014 and 4,500 jobs in 2015. Despite job gains, the securities industry in …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Opinion 88-45
… mature not later than the last day of the second fiscal year succeeding the fiscal year in which such notes are issued. Section 28.00 also … the amount of such notes shall mature in the first fiscal year succeeding the fiscal year in which such notes are …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Local Government – 2023 Financial Condition Report
… governments – for social service programs in counties, to support highways (mostly in cities and towns), and as … Generally, the property tax cap limits levy increases to the lesser of 2 percent or the rate of inflation, with … The law also includes provisions for a local government to override the tax cap. Inflation remained quite low, below …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 90-29
… restitution payments. Effective November 1, 1984, a new subdivision was added to CPL, §420.10 which provides as … to whom payments are to be remitted pursuant to subdivision one of this section may place such payments in an … for the longest period of time. For the purposes of this subdivision, the term 'undisbursed restitution payments' …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 2001-2
… program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation required in order to be credited with one … (§214 et seq .) of the General Municipal Law ("GML"), for point accumulation under a service award program for … sponsor create "priorities" among the activities for point accumulation set forth in GML §217(c), by making …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… will be at least $4 billion below the projections in the Executive Budget of $87.9 billion. He also offered one … least $4 billion below projections of $87.9 billion in the Executive Budget. However, given deteriorating conditions and … in SFY 2020-21 could be more than $7 billion below the Executive Budget forecast. The Division of the Budget and the …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new … System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and … before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, which is optional for Tier 2 and 3 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewVillage of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Town of Sidney – Budget Review (B4-15-18)
… recommendations contained in the 2014 budget review letter. The Town’s preliminary budget complies with the … There are no recommendations in this budget review letter. …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-182020 Financial Condition Report – 2020 Financial Condition Report
… challenges, daunting as they are, but the longer-term outlook as well. Read More About this Report This report …
https://www.osc.ny.gov/reports/finance/2020-fcr