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Update on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.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.pdfReview of the Financial Plan of the City of New York, December 2021
On November 30, 2021, the City released its seventh budgetary update since the COVID-19 pandemic began, its modified November 2021 financial plan. The City’s finances have experienced considerable fluctuation throughout this time, fueled by volatility in everything from employment to federal aid.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2022.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfLinkNYC Program Revenues and Monitoring (2019-N-5)
To determine whether New York City received all revenues specified in the contract terms and whether the Department of Information Technology and Telecommunications monitored the contract to ensure that Links were installed and maintained to ensure user privacy and Link availability according to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n5.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfPayroll Bulletin Agencies P-306 attachment
The deduction for the Civil Service Employees Association Permanent Life Insurance program has been separated from the Auto/Home deduction (code 324). This change was effective in Payroll Period 25 ending March 10, 1982 for Administration Agencies and March 17, 1982 for Institutions.
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-306.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2024-N-4) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n4-response.pdfDiNapoli Releases February State Cash Report
… fiscal year, an increase of 6.3 percent, or $4 billion, from the same period a year ago, according to the monthly … period. Year-to-date spending growth has come primarily from Medicaid and other public health costs as well as … latest estimate and $1.1 billion over initial projections from the Enacted Budget Financial Plan, primarily due to …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportOpinion 90-42
… on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption … of indexing lis pendens, the county clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list filed … In any other county, the county clerk is entitled to the fee(s) prescribed by the CPLR. A municipal housing authority …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 93-8
… provision must clearly define what events will cause the municipality to pay the higher rates and what procedures or … note. Section 54.90 of the Local Finance Law authorizes a municipality to issue bonds or notes, on or before June 30, … outstanding variable rate debt subject to this limit, the municipality may exclude variable rate debt which bears …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… service is especially critical to the economic health of New York City and its residents. More than half of City … used public transit to commute to work in 2019. The New York City metro area also had the largest share of … in the U.S. (see Figure 1). The use of public transit in New York City fosters foot traffic and economic activity in …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaState Agencies Bulletin No. 2239
… Adjusted Hire Date: OSC has developed an ORP/VDC Breaks Calculator and comprehensive ORP/VDC Breaks in Service Job … agencies with the breaks in service calculation. The calculator should be used by agencies when calculating breaks … Job Aid contains step-by-step instructions for using the calculator and submitting the results to OSC for review. Both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearInvestors: Exxon Needs to Step Up on Climate Change
… On the eve of ExxonMobil’s annual meeting, New York State Comptroller Thomas P. DiNapoli, as Trustee of … (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it … efforts to adopt the goals of the Paris Agreement to rein in climate change. In recent weeks, similar proposals have …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… were the driving forces behind the increase in the revenue forecast for FY 2021. While the city revised its economic and … in 2021 to $17 billion (a 49 percent drop). According to NYC & Company, the city’s tourism agency, tourism is … the city still faces a resurgence of COVID-19, with winter weather and the holiday season likely to increase the spread. …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… City’s budget gaps may reach as high as $10 billion in FY 2027 and grow to $13.6 billion by FY 2029, based on risks … out-year gaps now total a combined $17.3 billion from FY 2027 to FY 2029. Measured as a share of revenues the city … gaps may reach as high as $10 billion in fiscal year FY 2027 and grow to $136 billion by FY 2029 based on risks …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfGetting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-afr-2-15-23.pdf