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Opinion 98-16
… opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess … to pay judgments or claims arising out of tax certiorari proceedings for the tax roll in the year the moneys are … for the payment of judgments and claims in tax certiorari proceedings in accordance with Real Property Tax Law, article …
https://www.osc.ny.gov/legal-opinions/opinion-98-16DiNapoli: 59 School Districts in Fiscal Stress
… This is the fourth year DiNapoli’s 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 … Utica (Oneida). According to a report released by DiNapoli today in conjunction with the fiscal stress scores, school …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… fiscal health of 522 villages, which predominantly have a fiscal year ending on May 31, based on self-reported data … all counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities in Fiscal Stress List of Villages and Cities that Failed to File Financial …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressWall Street Profits Up in 2016
… increasing by 21 percent, while the average bonus paid to employees in New York City’s securities industry increased by 1 percent to $138,210, according to an estimate released today by New York State Comptroller … 2016 increasing by 21 percent while the average bonus paid to employees in New York Citys securities industry increased …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Opinion 88-45
… may be renewed, the notes, including all renewals, shall mature not later than the last day of the second fiscal year … than fifty per centum of the amount of such notes shall mature in the first fiscal year succeeding the fiscal year in … or refer to a plan for financing the entire cost of the improvement. The Local Finance Law also contains requirements …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 90-29
… FUNDS -- Unclaimed restitution payments (transfer to general fund not permissible) CIVIL PRACTICE LAW AND … collected by the county probation department prior to November 1, 1984. You ask whether unclaimed restitution payments which were collected prior to November 1, 1984, may be transferred to a county's general …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 2001-2
… and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation required in order to be … category) GENERAL MUNICIPAL LAW §217(c): (1) A service award program sponsor may not require accumulation of more …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… if a more severe recession or sharper declines in the stock market occur, which could lower tax revenues by more than $7 … agreed to on March 1 before they adopt a new budget, which is due April 1. The full text of the letter to Governor Cuomo …
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 sections of the Retirement and … for Tier 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overview2020 Financial Condition Report – 2020 Financial Condition Report
… in February, as the COVID-19 pandemic forced severe limits on business activity and significantly impacted the State’s … can help New Yorkers better understand the challenges that lie ahead as the State responds to the economic, fiscal and …
https://www.osc.ny.gov/reports/finance/2020-fcrVillage of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a … Village of Tuckahoe Financial Condition 2015M88 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Village of Whitney Point – Cash Disbursements (2013M-69)
Village of Whitney Point Cash Disbursements 2013M69
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Calculating Days Worked – Enhanced Reporting
… To calculate the number of days worked, first determine the number of hours worked and … following is information on how to calculate the number of days worked based on different scenarios. Employees of … working their full SWD) should be reported with full-time days. Part-time employees (those who are working less than …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedState Agencies Bulletin No. 708
… implications. Note : A bulletin will also be issued in the near future to inform agencies of OSC’s automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuNew York Local Government Assistance Corporation
LGAC was created in 1990 to provide a means for the State to reduce its annual reliance on intrayear shortterm borrowing for cash flow purposes
https://www.osc.ny.gov/debt/lgacLaw Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on December 18, 2015. … York State and Local Employees’ Retirement System (ERS) to transfer to the Police and Fire Retirement System (PFRS). Officers who … Law Pertaining to State University of New York SUNY Police Officers …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersOpinion 92-8
… By implication, the municipal share under section 80-b is established as any portion of the total project cost in … share to be deposited with the State Comptroller, who is authorized to receive and accept the same for such purpose, subject to the draft or requisition of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-8