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Opinion 2000-10
… Law, the New York State Department of Transportation ("DOT") and the county entered into an agreement to construct …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient way to apply for a … loan will be taxable and more. Sign in to your Retirement Online account , then look under “My Account Summary” to see …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsCity of Salamanca – Selected Financial Activities (2015M-284)
… of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period … balance totaled approximately 11 times the City’s annual property tax levy. The Comptroller did not provide the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Agencies Bulletin No. 468
… processing approved tax refund requests for current year Social Security (TF5) or current year Medicare (TF6) refunds. NOTE: … Affected Employees Employees who receive current year Social Security and Medicare tax refunds. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsOpinion 89-35
… to be performed. TOWN LAW, §64(1); GENERAL MUNICIPAL LAW, §11: The town board manages and controls the finances of the … comptroller may be authorized to invest moneys pursuant to section 11 of the General Municipal Law. Finally, you ask … itself may retain the power to invest moneys pursuant section 11 of the General Municipal Law. You indicate that …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2025-F-24)
To assess the extent of implementation of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f24.pdfDiNapoli: State's Cash Position is Strong
… fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongComptroller DiNapoli Releases Municipal Audits
… Town of Easton , Town of Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases October State Cash Report
Yeartodate state tax collections of $384 billion were $144 million lower than projected in the most recent Financial Plan update but more than $16 billion above initial projections from the Enacted Budget Financial Plan
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportOversight of Select High-Technology Projects (Follow-Up)
… and/or Buffalo Billion portfolio to ensure that taxpayer money was effectively spent and was producing the intended …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followCity of Yonkers – Budget Review (B24-6-7)
… retirement costs by as much as $945,000, health and dental insurance costs by as much as $195,000, social … for police overtime, employee retirement, health and dental insurance, social security firefighting overtime and …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Opinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION … Whether the dissolution of the fire protection districts and the addition of their …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Implementation of Suicide Prevention Task Force Recommendations
… The audit covered the period from April 2019 through May 2025. According to the U.S. Health and Human Services’ 2024 … populations, and youth. Between 2018 and 2021, suicide rates increased among non-Hispanic Black or African American …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… the system needs help from all levels of government to stay solvent and prepare for future emergencies.” The … care coverage are more likely in low-income communities, where the majority of H+H patients live. These communities …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… and prolonged vacancies, leaving thousands of affordable apartments at risk or unoccupied. “Too often, serious … conditions persist and New Yorkers who need affordable apartments can’t access them. Immediate action on our … New Yorkers. When unsafe conditions go unaddressed or apartments remain vacant, those units are effectively removed …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskWall Street Bonuses Went Up In 2013
… cash bonuses for the current year, supplemented by compensation deferred from prior years. “Wall Street … year in 2013. Securities industry employees took home significantly higher bonuses on average,” DiNapoli said. … risk and to enhance transparency. In response to compensation reforms, firms now pay a smaller share of …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013New York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… York state’s and New York City’s economies, as a source of tax revenue and job creator in other industries. The state … industry accounted for 17 percent ($13.2 billion) of state tax collections in state fiscal year (SFY) 2019 and 6 percent ($3.7 billion) of city tax collections in city fiscal year (CFY) 2019. After a 12 …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentImplications for the Future – 2023 Financial Condition Report
… factors will continue to present risks to economic growth, and many forecasters continue to believe that a recession is … interest rates due to Federal Reserve Bank actions, and global uncertainty. In New York, lagging employment and labor force recovery relative to the nation will heighten …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureDiNapoli: Wall Street Bonuses Declined in 2010
… deferred compensation and higher base salaries. Wall Street profits totaled $27.6 billion in 2010, which would be … down, but that's not an indicator of a weakness on Wall Street," DiNapoli said. "Wall Street is changing its compensation practices in response to …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010