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Opinion 88-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART I, §11: Subject to equal protection … pursuant to the provisions of a special act of the state legislature, are governed solely by the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-25State Agencies Bulletin No. 2081
… the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2022 … earnings received by Senate and Assembly members each calendar year must equal the amount of their statutory … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2285
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State … end adjustment. The amount identified in the “RGS Balance Due” column is the amount of RGS that will be paid in the … Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, 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)
… to catastrophic and may require extensive effort and resources to evaluate, repair and rebuild. The Village pays … officials cannot be assured that Village IT systems are secured and protected against unauthorized use, access … the IT vendors that described specific IT services to be provided. Officials did not monitor the services provided by …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… prior year, according to an annual report released today by State Comptroller Thomas P. DiNapoli. “Recent increases in …
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)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …
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)
… our comment on an issue raised in the District’s response letter. The Board of Education (Board) has the responsibility …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Opinion 93-8
… and what procedures or indices will be used to compute the new rate. You have asked whether a variable rate bond or note … and what procedure or indices will be used to compute the new rate. In this regard, we note that, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 90-42
… FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees … REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR … lis pendens, the county clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list filed by a tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… severe decline in both ridership and fare revenues than most other large systems that operate both subways and buses … most heavily reliant on public transit. The MTA, working with the New York City Department of Transportation, has also … consistent revenue to the system that is commensurate with its operations. Understanding the reductions in …
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
… in 2021 to $17 billion (a 49 percent drop). According to NYC & Company, the city’s tourism agency, tourism is projected to …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Agencies Bulletin No. 2239
… Active Jobs and No Projected Dates. The NBEN742 reports list the employees by Department ID who have an Active Job …
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
… focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds from the federal government. The …
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 will be affected by worldwide efforts to adopt the … to being at the ExxonMobil AGM in Dallas tomorrow to make the case for this resolution in person," said Edward …
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.pdfOversight of New York State Forest Tax Programs (2020-S-51)
To determine if the Department of Environmental Conservation is adequately monitoring the 480/480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the State's forest ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51.pdfSupplemental Report on the State Fiscal Year 2022-23 Executive Budget (As Amended by the Governor)
This report details provisions of the New York State Fiscal Year 2022-23 Executive Budget proposal, as amended, and is a supplement to the Office of the State Comptroller’s “New York State Fiscal Year 2022-23 Executive Budget Review” that was published in February 2022.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2022-23.pdfAnnual Report on Local Governments for FYE 2020
This Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2020. It highlights the unique challenges that local officials faced from the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2020.pdf