Search
East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 246 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- … each of the cities in the county with the approval of the state comptroller .... (emphasis added) Thus, this statute …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli Releases July Cash Report
… in $17.7 million lower than the Division of the Budget’s latest projections but more than $1 billion higher than … billion at the end of July, $25.2 million higher than the latest projections. “Personal Income Tax collections remain … from the previous year and $2.5 million higher than the latest projections. Business tax collections through July …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: State's Cash Position is Strong
… State tax collections through the first five months of the state fiscal year were $26.9 billion, $119.3 million … more than $3 billion, and more is on the way. The level of tax receipts is important for purposes of ongoing budget balance, and we are seeing positive numbers …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongOpinion 88-25
… when a court might find that restrictions on non-residents do not have a rational basis, such as where the facilities …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 89-58
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … to provide the same improvements or services. This is in response to your letter concerning the establishment of a … district and, if so, whether the use of the facilities in the new district may be limited to the owners of property …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 95-13
… which has excess proceeds of outstanding bonds issued for a completed capital project must retain these proceeds for the payment of principal and interest on the bonds, … a "call" provision. These excess proceeds may not be used for any other school district purpose. You ask whether excess …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Agencies Bulletin No. 2172
… the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2023 … earnings received by Senate and Assembly members each calendar year must equal the amount of their statutory … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York … Finance Law requires that the State Comptroller audit all payments and refunds made by the State and its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… fiscal aspects of the construction, office, securities, restaurant, retail, tourism, and the arts, entertainment and … occupancy for the tourism sector, number of diners for the restaurant subsector, and vacancy rates for the office … remains 35.2% lower than the fourth quarter of 2019. The NYC sector dashboards will be updated regularly. Employment …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli: State Tax Revenues $3 Billion Below Last Year
… according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. Tax receipts … must be at the top of the agenda for quick action in the new year.” Personal income tax receipts in November were …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Committee, I remain committed to working with residents, my colleagues in the Legislature and stakeholders on all … and the neighborhoods immediately impacted. During my tenure, Buffalo leveraged $27 million to generate over …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideState Agencies Bulletin No. 2081
… for Members who meet the following criteria and who do not appear on any of the exception listings: Members who … Status of Active or Leave With Pay on 12/23/2021 and who do not have a status change or change in salary through … of Active or Leave With Pay on or after 12/23/2021 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2285
… calendar year must equal the amount of their statutory salary, provided the Member serves the entire year. The total … only part of the year must equal the prorated statutory salary, based on the number of calendar days actually served … received for the year must equal the composite statutory salary, based on the number of calendar days served at each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureVillage of Hudson Falls – Information Technology (2025M-10)
… and other IT-related services. Audit Summary The Village Board (Board) and officials did not establish adequate … construction at the Village Hall. Weaknesses in policies, oversight and other internal controls increase the risk that … standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A written …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… of 3.1% or over $4 billion, from the prior year, according to an annual report released today by State Comptroller … increases in property values and construction costs have contributed to rising IDA project values, which reached … Authorities Reporting Information System. The data is not independently verified by the State Comptroller’s Office. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportEPI- Employment Recovery Is Slow for New Yorkers with Disabilities
People living with disabilities face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally.
https://www.osc.ny.gov/files/reports/pdf/disabilities-employment-recovery.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfUpdate on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdf