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Report on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfOpinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the … need not, as a matter of law, include a share of county sales tax revenues for towns. You ask whether a sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli Releases July Cash Report
… originally forecasted, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … April remains strong. Other findings from the July cash report include: Consumption and use tax collections totaled … and was in line with the latest projections. The July cash report can be found here: …
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 … State tax collections through the first five months of the state fiscal year were $269 billion $1193 million …
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
… §§81, 198, 202, 202-a, 220: A town may not, pursuant to Article 12 or 12-A of the Town Law, establish overlapping … their properties. You ask whether a town, pursuant to article 12, or sections 81 or 220 of the Town Law, may … p 45; 1988 Opns St Comp No. 88-22, p 39). Nothing in article 12 or 12-A of the Town Law expressly or by necessary …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 95-13
… to pay principal and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 … to pay principal and interest on the bonds if the bonds do not have a call provision …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Agencies Bulletin No. 2172
… calculation must be included on the General Comments page. Removal of Members Members Removed from the Payroll in … 19C If a member does not serve through 12/31/2023 and the removal transaction is effective and reported in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureXII.2 Expenditure Policies – XII. Expenditures
… responsibility, the State Comptroller has outlined policies, procedures, and guidance for Business Units when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… basis, providing policy makers and the public with a look at how the COVID-19 pandemic has affected the city and … basis providing policy makers and the public with a look at how the COVID19 pandemic has affected the city and …
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
… State tax receipts in November were higher than expected by the Division of the Budget (DOB), but collections through the first eight months of the state fiscal year were $3 billion lower than last year, according to the … State tax receipts in November were higher than expected by the Division of the Budget DOB but collections through the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… with more than half of renters and more than a third of homeowners paying at least 30 percent of their 2012 income … in 2000 to 50.6 percent in 2012, while the percentage of homeowners above the affordability level rose from 26.4 in … As of 2012, nearly 28 percent of renters and 15 percent of homeowners paid housing costs that were at least half of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideState Agencies Bulletin No. 2081
… calculation must be included on the General Comments page. Removal of Members Members Removed from the Payroll in … 19C If a member does not serve through 12/31/2022 and the removal transaction is effective and reported in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureVillage of Hudson Falls – Information Technology (2025M-10)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… Agencies (IDAs) reported 4,282 active projects with a record high total value of nearly $136 billion in fiscal … project values, which reached new highs in 2023 despite a modest decrease in the number of active projects,” DiNapoli … Public Authorities Reporting Information System. The data is not independently verified by the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Agencies Bulletin No. 2285
… of the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS … who transferred into a Member position with a Comp Rate Code of LEG on 12/22/2023 or later Members who were returned … follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 2 As of December 22, 2022, schools are now required to test for lead in the water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… for Cycle Two. Because there is no information on the lead levels of the 95 water outlets not sampled for testing, we … sampling and how they would be secured against use, and what remedial actions were planned or enacted. Of the 273 … , which you received with the draft audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Holtsville Fire District – Financial Management (2025M-4)
… [read complete report – pdf] Audit Objective Did the Holtsville Fire District (District) Board of Commissioners … The Board developed and adopted budgets that resulted in a total operating surplus of $4.8 million between fiscal years …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… has committed a violation of the criminal law, and it is not evidence of guilt. All defendants are presumed innocent …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claims