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DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… factors including the local economy, labor force mix and demographics all have implications for spending, pupil …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityHousing for Seniors
… the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and … to assist in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental … (SARA Program), federal Section 202 Supportive Housing for the Elderly Program (Section 202 Program), and the Senior …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsNormal Retirement – Article 14 Benefits
… your FAS. When you turn 62, the normal retirement benefit is reduced by 50 percent of your primary Social Security …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementLehman College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Lehman College: Controls Over Bank Accounts ( 2014-S-69 ). … of bank accounts, which increase the risk that Lehman College personnel could conduct transactions using … review. Other Related Audits/Reports of Interest Lehman College: Controls Over Bank Accounts ( 2014-S-69 ) Medgar …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followCampbell-Savona Central School District -- Budget Review (B2-14-11)
… Reduce appropriations to more realistic levels. Increase the State aid estimate in the tentative budget to a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Avon Central School District – Financial Management (2024M-75)
… Audit Objective Determine whether the Avon Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and … Determine whether the Avon Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… “Although 2024 was generally positive, markets fell in December. Investors will face continued uncertainty in the months ahead with the potential for tariffs and … diverse and well-managed portfolio is built to withstand market fluctuations and remains one of the reasons we are …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterVillage of Suffern – Budget Review (B25-6-4)
… budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects … that the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Otego-Unadilla Central School District – Financial Condition (2013M-84)
… effect of these variances resulted in a 52 percent increase in the District’s fund balance. The Board continued …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… driven by New York City,” DiNapoli said. “Over two-fifths of counties experienced year-over-year declines for the month. My office will continue to provide regular reporting to help … understand how sales tax is performing in their part of the state.” In April 2024: New York City’s collections …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May … compared to last year. “Modest growth in local sales tax collections could be challenging for local officials … experienced the strongest growth at 7.2%. Monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayVillage of Suffern – Budget Review (B21-6-2)
… of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of Suffern, located in Rockland … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … adjustments to the budget as needed throughout the coming year. In adopting the 2021-22 budget, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… to grow over the third quarter,” DiNapoli said. “Drops in the stock market, inflation, slower job growth and broader economic … Dec. 31, 2025, the Fund had 40.0% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterUpdate 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.pdfNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… insecurity in New York declined by over 16 percent between 2008-2010 and 2017-2019. And despite the economic … FIGURE 1 – Rates of Food Insecurity, New York and U.S., 2008-2010 – 2019-2021 Source: USDA ERS Food …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsDiNapoli Releases East Harlem Economic Snapshot
… Economic growth is strong in East Harlem, according to a report released today by New York … 40 percent. DiNapoli released his Economic Snapshot of East Harlem at the Silberman School of Social Work at Hunter College along with elected and community leaders. "East Harlem has undergone robust economic growth. This growth …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotState Agencies Bulletin No. 1852.1
… Value method or the Daily Lease Value method. Commuting Rule – Most appropriate when the vehicle is provided … to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedForms
Print New York State and Local Retirement System NYSLRS forms for members employers and retirees
https://www.osc.ny.gov/retirement/forms