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DiNapoli: State's Cash Position is Strong
… initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already brought the state more than $3 billion, and more is on the way. The level of tax receipts is important for …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongOpinion 92-17
… a sales tax agreement entered into between a county and all cities within the county pursuant to Tax Law, §1262(c) … may set aside for county purposes or educational purposes all or any portion of the net collections from a county sales … added) Thus, this statute provides that a county and all the cities in the county may agree to allocate certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 95-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … school district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: State Tax Revenues $3 Billion Below Last Year
… in DOB’s State Fiscal Year 2021 Mid-Year Update, issued Oct. 30. Tax receipts from the start of the state’s fiscal …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… homeowners paying at least 30 percent of their 2012 income for a place to live, according to a report released today by … costs,” DiNapoli said. “When half your income goes to pay for a place to live, you are going to be stretched thin on … This unfortunate trend has troubling implications for our economic growth and for New Yorkers’ quality 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
… on a regular basis, providing policy makers and the public with a look at how the COVID-19 pandemic has affected the … provides information on how each of the sectors compares with the private sector overall as well as the rest of the … Employment levels will be updated monthly for most sectors with other information updated as new data becomes available. …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryXII.2 Expenditure Policies – XII. Expenditures
… made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper … made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2172
… is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the … are affected: 04210 NYS Senate Members 04220 NYS Assembly Members 04320 NYS Assembly Special Allowance Background: Pursuant to Article 2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureOpinion 88-25
… §198(4); STATE CONSTITUTION, ART I, §11: Subject to equal protection guarantees, a town board may exclude nonresidents … regulations on that use, subject to constitutional equal protection guarantees. This is in reply to your inquiry … provisions of articles 12 and 12-A of the Town Law (§§190, et seq .), the facilities in a park district are constructed …
https://www.osc.ny.gov/legal-opinions/opinion-88-25State Agencies Bulletin No. 2081
… These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes and income taxes. Payroll Register and Employee’s Paycheck/Advice The Earnings Code RGS and the … Register. The Earnings Description Regular Pay Salary Employee and the amount paid will appear on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2285
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
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)
… computers to access websites for personal use, such as shopping, social media, streaming platforms, entertainment, personal email and finances, food, and personal health and fitness. In addition, the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… 2023. IDAs reported 215 new projects, of which the Finger Lakes had the most of any region at 44 projects, followed by … of any region with $2.4 billion, followed by the Finger Lakes ($1.8 billion), Long Island ($1.4 billion), and Western …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
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)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
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)
… board of fire commissioners (board) is responsible for managing the district’s fiscal activities and … Reserve funds are established to provide resources for an intended future use with a clear purpose or intent … in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, …
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
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on Thursday, October 30, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town … schemes. A joint investigation was conducted by the Orange County District Attorney’s Office, the Office of the New York …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsWest Irondequoit Central School District – Emergency Drills (2025M-85)
… [read complete report – pdf] Audit Objective Did West Irondequoit Central School District (District) … evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … A’s Profile section. Audit Summary District officials did not conduct all required drills or conduct all drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Opinion 93-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS OR NOTES -- … time of original issuance that the interest rate payable on such obligation will increase if a change in the Internal … Law authorizes a municipality to issue bonds or notes, on or before June 30, 1994, "with interest rates that vary in …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 90-42
… (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county which … remain unpaid for the period specified by law (RPTL, §1122[1]). Pursuant to section 1122(5) of the RPTL, a county clerk "shall be entitled to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-42