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Opinion 95-3
… levy the same tax) TAX LAW, §§ 1105(b), 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of … 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the sales …
https://www.osc.ny.gov/legal-opinions/opinion-95-3DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… increase in jobs and businesses, respectively, led by the health care and social assistance sector. While the area lost … community, every local business, and all the dedicated organizations that have played a pivotal role in this … concerns on crime, affordable housing, physical and mental health care, and quality of life. DiNapoli encourages …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… pertain to the refund or return of federal funds to the US HHS due to: Excessive cash balances on deposit that are … will not be immediately disbursed for program purposes and therefore must be returned to the U.S. Treasury. In all such instances, the award is considered …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Comptroller DiNapoli Releases Municipal Audits
… equipment as planned. Village of Ossining – Parking Ticket Collections (Westchester County) The board has not developed or implemented any parking ticket collection policies. Although village officials … records of disbursements and receipts or running cash balances for the department and squad accounts. City of …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… accordance with applicable requirements. Our audit covered the period January 1, 2016 through August 31, 2017. … Key Findings HPD’s Rules are limited in scope and do not encourage Linden Plaza officials to make purchases at … with contracts for services not covered by the Rules (i.e., for contracts under $100,000, for renewals of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… The Statewide Financial System (SFS) provides for the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to … of Financial Statements The General Ledger is the basis for financial statement preparation. It consists of a chart …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… Thomas P. DiNapoli and New York City Comptroller Scott Stringer in issuing a "Joint Statement on Defending … State Comptroller Susana Mendoza, Illinois State Treasurer Michael Frerichs, Maryland State Comptroller Peter Franchot, …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsState Agencies Bulletin No. 2218
… PFR. If an employee is appointed to a position which is not eligible to receive the 2023-2024 Firearms Training and … must report the adjusted amount for earnings such as Out of Title Overtime (Earnings Code OTT). Correcting an … entry on the Time Entry page overlap the effective date or end date of the payment. The system will calculate an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled … We encourage the Board to make the CAP available for public review. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… with disabilities include enacted legislative changes in 2022 to its Preferred Source Contracting Program that were …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesNYS Common Retirement Fund Reports Third Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2021-22 … Dec. 31, 2021, the Fund had 51.38% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds and mortgages (22.37%), private equity …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, New York State … Retirement Fund Fund was $2839 billion at the end of the first quarter of State Fiscal Year 202526 New York State …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterHyde Park Central School District – Financial Management Practices (2012M-172)
… the Treasurer prepares and submits monthly and quarterly repor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Agencies Bulletin No. 1690
… benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. Affected … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Administration … Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe benefit. As …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018State Agencies Bulletin No. 1612
… benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. Affected … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Administration … Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe benefit. As …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017NYS Common Retirement Fund Announces Second Quarter Results
The New York State Common Retirement Funds Fund overall return in the second quarter of the Funds 20152016 fiscal year was 413 percent for the threemonth period ending Sept 30 2015 according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… of the state fiscal year 2015-2016 was 0.52 percent for the three-month period ending June 30, 2015, with an … New York's pension fund remains strong and well-positioned for the future with a smart, long-term investment strategy." … quarter of the state fiscal year 20152016 was 052 percent for the threemonth period ending June 30 2015 with an …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsTown of Forestport – Financial Management (2013M-184)
… properly funded, resulting in the general fund having to make interfund loans to these districts to support their …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184NYS Common Retirement Fund Announces First Quarter Results
… Fund's (Fund) overall return in the first quarter of the state fiscal year 2017-2018 was 2.9 percent for the period ending June 30, 2017, with an estimated value of $197.1 billion, according to New York State Comptroller … to buoy our investments through the opening months of the state fiscal year," DiNapoli said. "As a long term …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-results