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DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… aid to local governments. The State Fiscal Year (SFY) 2024-2025 Enacted Budget provides $715 million in AIM funding for … growth of property tax levies to the lesser of 2% or the rate of inflation. Although the rate of inflation has been decreasing, it remains over 2%, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… uncertainty. While the actual impact of these policies is unknown, the heightened risks they pose should be considered as the enacted budget for SFY 2025-26 is finalized.” Personal income tax (PIT) collections …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-2530% New York State Initiative
… Cooperative Extension and AGM and found four instances (13%) where support for total annual food costs was not found …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeDiNapoli: State's Cash Position is Strong
… balance, and we are seeing positive numbers there as well.” Total All Funds receipts of $58.1 billion increased … Revenue, Debt Service and Capital Projects funds, as well as funds from the federal government. The report is now …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongOpinion 88-25
… of the town, and whether the town board may impose fees for use of the district by other than inhabitants. In … wholly at the expense of the district and are exclusively for the benefit of the people within the district ( … and expend such amount of money as may be necessary for the proper maintenance of such park for the use, …
https://www.osc.ny.gov/legal-opinions/opinion-88-25New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… David M. Hoovler announced that on Thursday, October 30, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, … in the Town of New Windsor Justice Court on November 5, 2025. DiNapoli said , “These defendants allegedly … David M Hoovler announced that on Thursday October 30 2025 Rohail Raja age 45 and his wife Sharma Alam age 45 both …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 89-58
… and, if so, whether the use of the facilities in the new district may be limited to the owners of property within … and if so whether the use of the facilities in the new district may be limited to the owners of property within …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 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 county need not, as a matter of law, include a share of county sales tax revenues for towns. You ask whether a sales …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 95-13
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS … A school district which has excess proceeds of outstanding bonds issued for a completed capital project must retain … proceeds for the payment of principal and interest on the bonds, irrespective of whether the bonds have a "call" …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… in settlement proceeds, it is important to closely monitor results as the year progresses to ensure the state’s fiscal … with the latest projections. The July cash report can be found here: http://www.osc.state.ny.us/finance/cbr.htm …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… relative to income from 2000 to 2012, with more than half of renters and more than a third of homeowners paying at least 30 percent of their 2012 income for a place to live, according to a report released today by State Comptroller Thomas P. DiNapoli. “Regardless of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDiNapoli: State Tax Revenues $3 Billion Below Last Year
… local governments this week, it must be at the top of the agenda for quick action in the new year.” Personal income tax …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New … Finance Law requires that the State Comptroller audit all payments and refunds made by the State and its departments … Article 5 of the New York State Constitution and Section 111 of the New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2285
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 18C, paychecks dated 12/04/2024 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… Members of the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: … number of calendar days served at each statutory salary rate. To ensure that Members are paid their statutory salary, … received their Special Allowance biweekly (paid as Comp Rate Code LEG) are eligible for the year end adjustment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… Members of the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: … number of calendar days served at each statutory salary rate. To ensure that Members are paid their statutory salary, … who transferred into a Member position with a Comp Rate Code of LEG on 12/23/2022 or later Members who were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureHoltsville Fire District – Financial Management (2025M-4)
The Board did not adopt budgets with reasonable estimates or properly establish and manage capital reserve funds As a result from 2019 through 2023 the Board transferred an additional $1 million into reserve funds This was 45 percent more than the $22 million in transfers planned with no indic
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4West Irondequoit Central School District – Emergency Drills (2025M-85)
… emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … as exceeding the lead action level. Because there is no information on the lead levels of the 36 water outlets not …
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)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15