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DiNapoli Releases July Cash Report
… in $17.7 million lower than the Division of the Budget’s latest projections but more than $1 billion higher than … billion at the end of July, $25.2 million higher than the latest projections. “Personal Income Tax collections remain … from the previous year and $2.5 million higher than the latest projections. Business tax collections through July …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportXII.2 Expenditure Policies – XII. Expenditures
… and guidance for Business Units when making payments to vendors doing business with New York State. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… March to April 2020. At the end of 2021, the subsector (part of the accommodation and food services sector) remained …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli: State Tax Revenues $3 Billion Below Last Year
… income tax receipts in November were $105.4 million, or 4.3 percent, above 2019, due to higher withholding and lower refunds. Sales tax receipts were $83.8 million or 6.7 percent lower than a year earlier. State Operating … fiscal year totaled $55.8 billion, which was $7.8 billion, or 12.2 percent, lower than last year. This is primarily due …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearOpinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding bonds … 17, 1995 John M. Donoghue, Esq., Attorney at Law Pine Bush Central School District … Whether excess proceeds of …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 89-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 202-a, 220: A town may not, pursuant to Article 12 or 12-A of the Town Law, establish overlapping town districts …
https://www.osc.ny.gov/legal-opinions/opinion-89-58State Agencies Bulletin No. 2285
… the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2024 … 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/2285-2024-year-end-adjustment-members-nys-legislatureVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and … because District officials did not have a complete sampling plan to identify all water outlets for sampling or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15EPI- 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 Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.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.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.pdfUpdate 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.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.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.pdf