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Comptroller’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.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)
… prior to receiving public support and that communities can recoup benefits if job creation goals are not met. “My … efficiency and transparency of the operations of our IDAs. I also want to recognize the New York Economic Development …
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
… Local sales tax collections across New York grew 6 percent in the first six months of 2018, according to a report released today by State Comptroller Thomas P. DiNapoli. Through June, local … in several regions far surpassed last year. Outside of New York City, the highest regional increases in the state …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018DiNapoli: State Faces Potential Budget Gaps
… budget gaps in future years, according to an analysis of the state’s Financial Plan released today by State Comptroller Thomas P. DiNapoli. The budget gaps result from spending increases and tax reductions enacted this year, and the use of temporary resources to pay for recurring costs. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsUnderstanding Your GASB Report – Governmental Accounting Standards Board
… more information, refer to the 2024 Actuarial Assumptions report. Employer’s Contribution The amount reflects an … used in the Governmental Accounting Standards Board GASB report issued by NYSLRS for employers to comply with …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 2002-5
… for open space preservation) GENERAL MUNICIPAL LAW §§6-c, 11, 247; LOCAL FINANCE LAW §11.00(a): A town may provide … is established generally for acquisitions of rights in land for open space preservation, no referendum is required … "land or rights in land" (General Municipal Law §6-c[1][b][2]). Section 6-c provides that there may be paid into a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2006-10
… revenues derived from the rental of town real property located in the area of the town outside of any incorporated village, and … on the whole area of the town, including the real property located in villages situated within the town, unless there is … revenues derived from the rental of town real property located in the area of the town are to be credited to the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 2009-2
… State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for when the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … the Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0DiNapoli: Local Communities Reducing Number of Homeless Veterans
… dropped dramatically over the past five years, according to a report issued today by State Comptroller Thomas P. DiNapoli. Homeless veterans declined from 5,765 in 2011 to 1,248 individuals in 2016 in New York, a decrease of 78.4 percent during the time frame, according to U.S. Department of Housing and Urban Development (HUD) …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 96-4
… period for general village purposes. This is in reply to your request for our opinion concerning the disposition of … This is in reply to your request for our opinion concerning the disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 2004-1
… dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin, referring to acquisitions of "specialized … dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin). 2 Prior to 1956, section 209-b(1) provided …
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
… APJV transactions submitted by agencies. APJV transactions can only occur when the adjustment is within the same fund.. … between and within appropriations. APJV transactions can only be submitted online and are not available through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… issuance for the disbursement (as recorded in either the Daily Revenue Journal (NYGL0400) or the daily Payee List (NYAP0495); The date federal funds are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityXIX.6.D Reporting – XIX. Project Costing (PCIP)
… full project cost, and breakdown by federal funds and state funds, if a single Project ID is used. NYGR0210 – … related to the grant. Non-Federal: Tracks and reports the State funds related to the grant. The Featured Reports … agency federal grants, including related federal and state funded project child budgets and cost information, with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
The State developed a comprehensive Capital Assets reporting system in compliance with Chapter 405 Laws of 1981 that monitors and reports upon the States capital assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationDiNapoli: June Tax Receipts Down 17.3% From Last Year
… withholds some payments in response to fiscal uncertainty. All eyes are on Washington. New York and its localities badly … disbursements were 69.2 percent of the anticipated amount. All Funds spending through June was $6.3 billion below …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-year