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Comptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014
Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2013-14.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfFinancial Outlook for the Metropolitan Transportation Authority - November 2017
The MTA is the largest mass transit agency in the nation, providing services to nearly one-third of the nation’s mass transit commuters.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2018.pdfEnglish Language Learners Program (Follow-Up) (2025-F-28)
To assess the extent of implementation of the seven recommendations included in our initial audit report, English Language Learners Program (2022-S-30).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f28.pdfPolicy Regarding Use of Placement Agents By Investment Managers
This policy is designed to prevent conflicts of interest or the appearance of conflicts of interest in the Fund's investment decision-making process.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/placement-agents-policy.pdfFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development Agencies and the projects that receive tax breaks with new reforms now signed into law. “These … New York is in a better position to evaluate Industrial Development Agencies and the projects that receive tax breaks with new reforms now signed into law …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… strong start to 2018. But as history has proven, sales tax can be an unpredictable revenue source for our local … (5.8 percent), Capital District (5.6 percent) and Long Island (5.5 percent). Examining sales tax on a … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018DiNapoli: State Faces Potential Budget Gaps
… lower than February projections. The Financial Plan projects tax receipts this year will increase by 3.3 percent, … various purposes, including to support spending from the Capital Projects Fund as part of a plan to delay debt … million in SFY 2019-20. The largest share of projected capital financing over the next five years, at more than 51 …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsUnderstanding Your GASB Report – Governmental Accounting Standards Board
… the earnings to be paid to current employees over their career, reflecting the relative cost of the plan benefits … plan’s net assets available to pay benefits, stated at fair value as of March 31 annually. Total Pension Liability …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2006-10
… board and zoning board of appeals) GENERAL MUNICIPAL LAW §11: In the absence of any statutory direction to the … villages within the town each constitute separate primary registration districts and are not part of a single combined … e.g., Williamsburg Savings Bank v Town of Solon , 136 NY 465 and Havender v Brodbeck , 83 Misc 9, 144 NYS 418, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 89-60
… Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), … inspector engaged in the private business of performing home inspections for prospective purchasers of homes does not … inspector also engaging in the business of providing home inspection reports to prospective purchasers of homes …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 2009-2
… sources, exceeds one-tenth of one percent of the full valuation of taxable real property in the area of the town … shall exceed one-tenth of one percent of the full valuation of the taxable real property in the area of the … improvement" exceeds one-tenth of one percent of the full valuation 3 of taxable real property in the area of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0DiNapoli: Local Communities Reducing Number of Homeless Veterans
… The number of homeless veterans in New York has dropped dramatically over the past … today by State Comptroller Thomas P. DiNapoli. Homeless veterans declined from 5,765 in 2011 to 1,248 individuals in … years, has also been one of the fastest growing, with the number of homeless individuals rising by more than a third …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … of general reserve fund); (authority to supersede village budget procedures) -- Real Property (payment of … for general village purposes. This is in reply to your request for our opinion concerning the disposition of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 2004-1
… by the Department of Audit and Control, dated April 9, 1957). The 1957 amendment also added subdivision four to … 2003 Opns St Comp No. 2003-4; 2000 Opns St Comp No. 2000-20, p 53; 1993 Opns St Comp No. 93-24, p 42; cf . Wells v …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… through bulkload. Adjusting expenditures between different funds or adjustments needed to correct vouchers that used an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers