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Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… the projects they approved to ensure the efficient use of funds, hold stakeholders accountable and ensure the economic …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… New York City is projecting a surplus of $3.4 billion for fiscal year (FY) … appears to be slowing and the risk of an economic setback is elevated,” DiNapoli said. “While a number of budget risks … began. While job growth in the city remains strong, it is also showing signs of slowing. City tax collections, after …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… in 2019. Over the past decade, this number has remained fairly steady. Finances In 2019, IDAs reported total revenues …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeDiNapoli Report Tracks MTA's Shifting Revenue Streams
… enforcement and deterrence measures for fare evasion are also necessary to help boost paid ridership in the coming …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsOpinion 88-61
… the date of registration shall be deemed as the postmark stamp date (IRC, §7502[c][1][B]). In the case of certified mail, the postmark stamp date on the sender's receipt shall be deemed as the postmark stamp date (IRC, §7502[c][2]; 26 CFR, §301.7502-1[c][2]). In …
https://www.osc.ny.gov/legal-opinions/opinion-88-61City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectCanastota Central School District - Financial Condition Management (2019M-174)
… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mOpinion 95-32
… discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the Comptroller's Office) STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial … fire district is required to enter into the model security and custodial agreements prepared by this Office pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-95-32SUNY Bulletin No. SU-146
… Purpose To inform agencies of OSC’s automatic processing and provide agencies with … Assistant Instructor (HS) 003862 Background Chapter 113 of the Laws of 2008 implements the provisions of the agreement between … To inform agencies of OSCs automatic processing and provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-146-2007-3-retroactive-general-salary-increase-and-otherDivision of Housing and Community Renewal Bulletin No. DH-32
… earn codes will be adjusted automatically: Extra Time ( EXT ), Holiday Pay ( HPA ), Lump Sum Payment-Vacation ( LSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherUnified Court System Bulletin No. UCS-213
… payment, all retroactive adjustments will be paid in the most current agency. If an employee receives a payment and … payment, the retroactive adjustments will be paid in the most current agency of the Employee Record Number in which … automatic negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-snState Agencies Bulletin No. 786
… increases, all retroactive adjustments will be paid in the most current agency. For eligible employees who have worked … in each Employee Record Number will be paid in the most current agency, on the appropriate pay cycle, under each … negative adjustment for these employees, since in most cases, the overpayment was either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/786-april-1-2007-salary-longevity-and-inconvenience-pay-increases-employeesState Agencies Bulletin No. 468
… Purpose To notify Agencies of two new Earnings Codes, TF8 - SS Refund Wage Adjustment … To notify Agencies of two new Earnings Codes TF8 SS Refund Wage Adjustment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsCity of Salamanca – Selected Financial Activities (2015M-284)
… April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the … City of Salamanca Selected Financial Activities 2015M284 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284City of Lockport -- Budget Review (B1-15-20)
… first nine months of the current year. The estimated water rent revenue could be overstated by approximately $400,000. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Oversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f18.pdfUnderstanding Local Government Sales Tax in New York State - 2020 Update
This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-local-government-sales-tax-in-nys-2020-update.pdfLocal Sales Tax Collections Growth Improves in Third Quarter of 2019
Local sales tax collections in New York State totaled $4.8 billion in the third quarter of 2019, an increase of 6.3 percent over the third quarter of 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-third-quarter-2019.pdfSelected Controls Over the Property Tax Assessment Process (Follow-Up) (2019-F-30)
To determine the extent of implementation of the ten recommendations included in our initial report, Selected Controls Over the Property Tax Assessment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f30.pdfComptroller’s Fiscal Update: Tax Collections Through the Third Quarter, January 2014
Ttax collections through the third quarter were $534 million lower than projected in the most recent update to the Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-3rd-quarter-2013-14.pdf