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Constitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can … types of self-liquidating debt are available. How to apply for a sewer debt exclusion For city school districts …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitSelected Payments for Special Items Made to Saratoga Hospital from January 1, 2011 through March 31, 2011 (2012-S-55)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-12s55.pdfDiNapoli: Job Creation Increases for IDA Projects
… Agencies (IDAs) produced nearly 36,000 additional jobs in 2014, an increase of 18 percent from the prior year, … 2014, IDA projects reported a total of 645,010 full-time jobs, which reflects an increase of 235,888 jobs over the life of these projects, at a median cost of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsForeclosure Update From a Local Government Perspective
This brief focuses on prolonged foreclosure activity in New York State and the challenges facing local governments and communities in the wake of the foreclosur
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure0416.pdfXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 … year, according to State Comptroller Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled … is consumers’ online spending, now largely subject to the sales tax. Detail on this activity is not currently …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayDiNapoli: Restaurant Industry Critical to New York City's Economy
… than ever before. It is a race against time, and on this road of recovery and rebuild in the midst of the ongoing … government assistance, a majority of restaurants may face closure by year’s end. This is a critical time for the … in the city’s hardest hit areas. DiNapoli said with the closure of the Paycheck Protection Program on August 8, the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… today released a report, “Preserving and Expanding Affordable Housing Opportunities,” that summarizes his recent … affordable housing programs and highlights recommendations for improving New York’s well-intentioned efforts. Years of … DiNapoli today released a report Preserving and Expanding Affordable Housing Opportunities that summarizes his recent …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates decline, according to an audit released … The New York State Department of Health DOH needs to do more to ensure maternal deaths and morbidity rates decline according to an audit released …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli Warns Federal Cuts to Health Care Could Hurt Millions of New Yorkers
… and some members of Congress could cut federal funding for those programs by billions of dollars and jeopardize health care coverage for many residents, according to a report released today by … of large numbers of non-disabled adults and children, for whom Medicaid costs are lower than for certain other …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-warns-federal-cuts-health-care-could-hurt-millions-new-yorkersDiNapoli Report Examines Troubling Child Poverty Trends
… were children. Under the Official Poverty Measure (OPM), 18.8% of New York’s children were in poverty in 2022. … Census Bureau has two methods of measuring poverty: the OPM and the Supplemental Poverty Measure (SPM). While OPM is the basis for calculating assistance for many social …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial part of employer …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedFreedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure … The Freedom of Information Law was designed to ensure the publics right to government records …
https://www.osc.ny.gov/help/foilDiNapoli: DOH Needs to Improve Drug Rebate Collections
… $95.1 million in rebates from drug makers, according to an audit released today by State Comptroller Thomas P. … “The state is still missing out on millions in savings to taxpayers and wasting millions more in processing errors,” … DiNapoli said. “The state Department of Health needs to review the issues identified in our reports released today …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… Sales tax revenue for local governments in New York state … year, according to State Comptroller Thomas P. DiNapoli. Sales tax collections from April through June totaled $3.3 … there was a glimmer of hope in June, second quarter sales tax figures show how deep the COVID-19 pandemic is …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Post-Retirement Reporting
… Overview School districts and Boards of Cooperative Educational Services (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit … Limit Before hiring a public retiree , you should be aware of the laws governing how much retirees can earn in …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… today by New York State Comptroller Thomas P. DiNapoli of the Western Regional Off-Track Betting Corp. (WROTB) found … Salaries, which increased by 38% since 2021 and accounted for more than $16.8 million (40%) of WROTB operating expenses … distributing marketing and promotional tickets. Ensure the director of buildings and grounds completes a mileage log. …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightRequired Documentation
… If you file a claim: online , you may receive an email asking for documentation to prove ownership. by mail , … address; Bills and statements such as banking, utility, medical, credit cards; Records such as tax (W2 and 1099 … you're asked to provide a copy of a death certificate, see Claims for Deceased Owners and Estates for instructions on …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… to vendors when the SFS is unavailable due to an emergency situation. During the initial stages of an emergency situation, the Office of the State Comptroller (OSC) will … to vendors when the SFS is unavailable due to an emergency situation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyOutreach Events
… The goal of the Outreach Program is to increase public awareness about the New York State Comptroller’s Office of Unclaimed Funds (OUF). To achieve this goal, the Comptroller’s Outreach Program … across the State. People can search the OUF database to see if they have any unclaimed funds and learn how to file …
https://www.osc.ny.gov/unclaimed-funds/outreach-events