Search
Opinion 89-26
… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … means population as shown by the latest Federal census published as a final population count by the U.S. Bureau of the Census (General Construction Law, §37-b). General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 96-17
… of volunteer firefighters attending an emergency medical services conference if the board of fire commissioners, based … incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire … firefighters who successfully complete college courses leading to a degree in fire science? General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17DiNapoli Releases Bond Calendar for First Quarter
… The anticipated sales in the first quarter compare to past planned sales of $9.11 billion during the fourth … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterNYC Schools Underreporting Bullying and Harassment
… bias, bullying and harassment.” “For over 45 years, The Door has served as an invaluable resource for New York City … the agency’s response go to: https://www.osc.state.ny.us/audits/allaudits/093019/sga-2019-17n6.pdf The audit … incidents. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 2003-6
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Agencies Bulletin No. 831
… Statement) requires correction and a Form W-2C is issued by OSC. Background In order to streamline the process and for … the employee’s disability and this information is received by the Office of the State Comptroller during the calendar … Agencies can view the Form W-2C information in PayServ by accessing the W2c US/Territories page following this path: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/831-monthly-processing-form-w-2c-corrected-wage-tax-statementDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… Objectives To determine whether tenants living in Mitchell-Lama … was created in 1955 by the Limited Profit Housing Act, to provide affordable rental and cooperative (co-op) housing …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellReport on the State Fiscal Year 2017-18 Executive Budget, February 2017
This report provides information for use by legislators and other policy makers, advocates and the public in their evaluation of the Executive Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2017-18.pdfReport on the State Fiscal Year 2016-17 Executive Budget, February 2016
This report provides information for use by legislators and other policy makers, advocates and the public in their evaluation of the Executive Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2016-17.pdfRestrictions on Consecutive Hours of Work for Nurses (Follow-Up) (2019-F-12)
To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f12.pdfMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up) (2018-F-30)
To determine the extent of implementation of the two recommendations included in our initial audit report, Monitoring of Prevailing Wage Compliance on Construct
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f30.pdfVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or … the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section 4-408. Also, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12New York’s Balance of Payments in the Federal Budget Federal Fiscal Year 2023
New York’s Balance of Payments in the Federal Budget Federal Fiscal Year 2023
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2023.xlsxHealth and Safety of Children in Foster Care (2016-N-2)
To determine whether the New York City Administration for Children's Services takes sufficient steps to ensure the health and safety of the children ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n2.pdfOpinion 94-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of the department, company and squad, and after public hearing, may authorize the squad to furnish general ambulance … department, company and squad and for conducting a public hearing. Town Law, §§176(22) and 184(1), Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Agencies Bulletin No. 286
… Purpose This bulletin updates Payroll Bulletin 201 in relation to the processing and taxation of educational … are generally taxable, unless they can be excluded as a "working condition fringe benefit." In general, educational … attached to this Bulletin prior to the withholding of taxes. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsState Comptroller DiNapoli Releases Municipal & School Audits
… it was not aware of project overruns, cash flow issues or financing source shortfalls. Moreover, a portion of the … districts was unfairly paid for by taxpayers not living in or receiving benefit from these water districts. The board … not maintain adequate capital project accounting records or include eligible expenditures totaling $3,496 in the grant …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
For the first time since the Great Recession more than 91 million New Yorkers were working in 2016 according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008