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Opinion 93-20
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … Such a local law would be subject to mandatory referendum in the case of an elective receiver. You ask whether a town, … and collected by him to the credit of the supervisor in or with a bank or trust company designated by the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-20DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… revenue and cost-saving initiatives have helped New York City’s fiscal year (FY) 2024 budget generate a projected … to prepay expenses for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today … to prepay expenses for the next fiscal year helping the city balance its FY 2025 executive budget …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsIX.6.D HHS Payment Management System – IX. Federal Grants
… Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment Management System (PMS) that provides federal … The Department of Health and Human Services HHS Division of Payment Management DPM uses a customdeveloped Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Some of the important findings for the Hudson Valley: There were 2,280 farms in the Hudson …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Some of the important findings in the Finger … and Wayne Counties ranked second and third in the state for commodity sales, and Wyoming County was also second for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesState Comptroller DiNapoli Releases Municipal & School Audits
… appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. Adopted annual … implementing corrective action in a follow up examination. Of the 10 audit recommendations included in a 2022 audit, one …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller … on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full … received more money than they sent to Washington, D.C., in taxes in federal fiscal year 2020. It was true even for …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessNew York's 529 College Savings Program Turns 20
… Program’s Direct Plan is the largest plan of its kind in the country, our fees are among the lowest in the nation, and we continue to have solid results. We have … it easier for New Yorkers of all income levels to invest in the futures of their loved ones." NY’s 529 College Savings …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20State Comptroller DiNapoli Releases Municipal & School Audits
… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees … $66,036 were not calculated correctly, which resulted in errors totaling $20,157. The audit identified that four … recreational and educational programs and determined that in-person collections totaling $130,568 were not recorded in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the … to this fiscal crisis, the federal government must do more to rescue the finances of the states and our local … Comptroller DiNapoli pressing the federal government to do more to help state and local governments hit hard by the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19State Comptroller DiNapoli Releases Municipal & School Audits
… transportation aid. As a result, the district was at risk of losing aid totaling $391,494. However, once auditors informed officials of this risk, the school business manager promptly filed … care students enrolled at the district. As a result, as of June 30, 2023, officials had not billed $95,210 of the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… - pdf] Audit Objective Did the Remsenburg-Speonk Union Free School District (District) Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama … To assess the extent of implementation of the nine recommendations … included in our initial audit report Physical and Financial Conditions at Selected MitchellLama …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followTown of Windsor – Capital Project (2025M-52)
… [read complete report – pdf] Audit Objective Did the Town of Windsor (Town) Board (Board) properly manage its highway … the Program The elected five-member Board, composed of the Supervisor and four Board members, is responsible for the general management and control of the Town’s operations and finances including overseeing …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Essential Policy Elements – Travel and Conference Expense Management
… of expenses not reimbursable such as charges for in-room movies, alcoholic beverages and other types of … rates." A mileage rate is used in lieu of the payment of actual and necessary expenses (such as gas, oil and wear and … be considered taxable income for the employee. Inquiries about the taxability of mileage reimbursements should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsOpinion 91-20
… service provider, may send to the user's insurance carrier a copy of the bill for the amount of the fee or … may collect the fee or charge directly from the insurance carrier. This is in reply to your letter concerning the … the user, to directly bill and collect from the insurance carrier of the user, any fees or charges imposed by the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 90-25
… FIRE DISTRICTS -- Powers and Duties (authority to contract for water supply and hydrants) -- Taxes (authority to assess … FIRE HYDRANTS -- Fire Districts (authority to contract for) PUBLIC CONTRACTS -- Approval (effect of failure to … obligated to compensate a private water-works corporation for the rental of fire hydrants unless a properly authorized …
https://www.osc.ny.gov/legal-opinions/opinion-90-25DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… costs,” DiNapoli said. “When half your income goes to pay for a place to live, you are going to be stretched thin … it unacceptable that more than 50 percent of New Yorkers pay rents over the affordability level. We are committed to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideCUNY Bulletin No. CU-572
… processing and to provide agencies with the procedures for reporting certain salary increases. Affected Employees … criteria The Retroactive General Salary Increases for Adjunct employees will be addressed in a separate … University of NY and the PSC (Professional Staff Congress) for the Term of 10/20/2010 – 11/30/2017. CUNY Board of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesState Agencies Bulletin No. 825
… Rate from the appropriate 2007 or 2008 Salary Schedule plus the amount of the Increased Hiring Rate. While OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/825-april-1-2007-and-april-1-2008-salary-and-other-increases-employees