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DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection … funded nearly $2.7 billion in other new needs in FY 2026, much of which went towards discretionary spending …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsExamples from GASB Statement 34 - Statement of Net Assets
… copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsOpinion 99-15
… provides that exemptions from taxation may be granted only by general law. Based on the foregoing, we believe it is … Constitution providing that exemptions may be granted only by general law, in the absence of state enabling …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Due Diligence for Companies Holding Abandoned Funds
… funds are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … property report. In the notice, be sure to tell the owner that their property will be reported as abandoned … your report. Include that date in the notice to give the owner a deadline for contacting you. Exemptions to this …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsDiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… is below: New York needs to boost financial education in our schools Young people in New York have a great … more. But we should also be focusing on financial literacy for the next generation to ensure young people have the … the New York State Education Department (SED) convened a Blue Ribbon Commission charged with examining the state’s …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsOpinion 92-17
… of this Office. In that case, a town brought suit against the county and the State Comptroller challenging …
https://www.osc.ny.gov/legal-opinions/opinion-92-17New York State Business Owners - EPI
As a previous analysis from the Office of the State Comptroller demonstrated, even as many small businesses shuttered their doors or struggled through the pandemic period, entrepreneurs continued to identify and pursue new opportunities and create new businesses.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-business-owners.pdfDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 93-30
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … custody of the county sheriff, is a charge of the village or the county. With certain exceptions, Correction Law, … provides transportation because the sheriff is unable or unwilling to do so, it is also well-established that the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Holtsville Fire District – Financial Management (2025M-4)
… minutes from 1972 (the year the District was established) mention the reserve funds and balances at the time of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Unexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing … To determine if the Long Island Rail Road has plans to address unexpected delays or events including addressing …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsNYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… or harassment or discrimination based on race, religion, sex, national origin, age, disability, gender identity, or … as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Travel Advisory No. 15
… Subject: COVID-19: Travel and Expense Temporary Exceptions Update: Effective August 20, … of the State’s decision to lift COVID-19 restrictions and agencies returning to pre-pandemic operation. For … the Office of the State Comptroller’s (OSC) Travel Manual and information from the Travel Training Series: Per Diems …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… State Police Superintendent Steven G. James announced that William Storrs, the former chief and treasurer of the … ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the community he was sworn to serve and protect by stealing over …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentDiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, below the same period last year, according to the July cash report issued today by … State tax receipts of $264 billion through the first four months of the state fiscal year were $3 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyEligibility Requirements – World Trade Center Presumption
… 11, 2001, and: Participated in the World Trade Center rescue, recovery or cleanup operations for any period of time … at the time that you worked for a public employer in the rescue, recovery and cleanup, and you subsequently become a … credit that applies to the applicable time period of rescue, recovery and cleanup. Have been required to take, and …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct deposit or check, depending on … Employees may receive payment for expenses through direct deposit or check depending on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentFrequently Asked Questions – World Trade Center Presumption
… grant me an accidental disability benefit? No, this law only provides the presumption that your disability may be the …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questions