Search
Opinion 95-13
… BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond … in a special account, may not be commingled with other funds of the school district, and must be expended only for …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: State Tax Revenues $3 Billion Below Last Year
… through the first eight months of the state fiscal year were $3 billion lower than last year, according to the monthly State Cash Report released by … of November totaled $4.3 billion, $52.5 million above last year and $806.7 million higher than the projection in DOB’s …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… finding affordable housing. Senator Catharine Young (R,C,I - Olean): “Growing the economy and job opportunities for all New Yorkers is a top priority for the Senate so we can reverse the trend of declining household incomes. People … home ownership and affordability, we can turn the tide. I thank Comptroller DiNapoli for examining the issue of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… the launch of new online dashboards to track data for key industry sectors in New York City on a regular basis, … of the pandemic on those sectors. The tools offer details for each sector, including employment and salary data. It also provides information on how each of the …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryXII.2 Expenditure Policies – XII. Expenditures
… has outlined policies, procedures, and guidance for Business Units when making payments to vendors doing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2172
… earned and was paid in calendar year 2023 using Earnings Codes RGS, RGO, RRS, and ADJ. In addition, include monies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureOpinion 88-25
… This opinion represents the views of the Office of the State Comptroller at the time … to constitutional equal protection guarantees. This is in reply to your inquiry concerning the town board's … p 124; 24 Opns St Comp, 1968, p 887). However, since there is no statutory requirement that a fee be charged to …
https://www.osc.ny.gov/legal-opinions/opinion-88-25State Agencies Bulletin No. 2081
… Purpose The purpose of this bulletin is to inform the New York State … statutory salary or composite statutory salary, whichever is applicable, an adjustment of regular earnings must be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2285
… payroll offices of OSC’s automatic processing of the 2024 Year End Adjustments for Members of the NYS Legislature, … in Administration Pay Period 19C, paychecks dated 12/18/2024. Eligibility Criteria: Departments 04210 and 04220 … who serve only part of the year but are active on 12/31/2024 are also eligible for a year end adjustment in the final …
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)
… in operations. For example, officials did not monitor employee Internet use. Although a June 2001 memo prohibited … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 93-8
… Rate Obligations (propriety of including a provision to increase the interest rate due to change in law) LOCAL … new rate. You have asked whether a variable rate bond or note issued pursuant to Local Finance Law, §54.90 may provide … an amount that varies from holder to holder according to how the change in Federal or State law affects the holder's …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 90-42
… lis pendens, the county clerk is entitled to the ten dollar fee prescribed by RPTL, §1122(5) for each in rem list …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… Authority. 2 American Automobile Association, State Gas Price Averages , Retrieved on July 6, 2022 from https://gasprices.aaa.com/state-gas-price-averages . 3 June weekday numbers do not …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… 2021 if the federal government does not deliver direct aid to state and local governments soon, according to a budget analysis released today by State Comptroller … refinanced debt. The city has so far staved off the need to issue debt to pay for operations by leaning on one-time …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Agencies Bulletin No. 2239
… Projected 366 Day Completion Date and/or the Projected 7 Year Completion Date are missing from the TIAA/CREF … completed. Breaks in service could also impact the seven-year date, when the employer contribution rate increases. … in service, have not completed the suspense period or 7 year period, and appear on the NBEN742A and NBEN742B …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearDiNapoli Releases February State Cash Report
… first 11 months of the fiscal year, $277 million below the latest projections and $5.8 billion higher than last year for … collections of $67.8 billion were $81 million over DOB’s latest estimate and $1.1 billion over initial projections … website called Open Book New York ( www.openbooknewyork.com ). … New York state is on target to reach yearend revenue …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportInvestors: Exxon Needs to Step Up on Climate Change
… (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it … I hope that the company will move quickly to provide the 2 degree analysis that investors expect from the oil and gas … than one million state and local government employees and retirees and their beneficiaries. The Fund has a diversified …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeEPI- 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.pdf