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DiNapoli: Buffalo's Financial Condition Improves
… The report is part of a series of fiscal profiles on municipalities across the state. “Buffalo’s finances are … planning.” “Since becoming Mayor, my focus has been on improving the fiscal outlook of Buffalo, fostering an even … the time to review our city’s fiscal condition. Buffalo is on the right track and I’m pleased that this profile by the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesOpinion 91-51
… behalf of a county sewer district. County sewer districts are governed generally by article 5-A of the County Law. The … Costs of a county sewer district raised on a benefit basis are "assessed upon each ... parcel of land at the time and in … to moneys, such as moneys in a capital reserve fund, which are required by law to be kept in a separate account not to …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 94-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … In addition, except to the extent restricted by the State Legislature, local governments may adopt local laws, … provisions of that section. Further, section 209-b and a number of other statutes describe in considerable detail the …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 2001-8
… a scale of tax rates so that owners of multiple parcels are taxed at a lower rate. You ask whether a town may abolish … In the latter case, all fire protection contracts are immediately terminated upon the payment of any amounts … dissolved fire protection district. 2 Fire district taxes are assessed, levied and collected at the same time and in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… to the Office of the State Comptroller (OSC). OSC’s Bureau of State Expenditures audits and processes agencies’ … procedure to ensure the attachments (i) retain the integrity of the original documents, (ii) support legitimate … regarding OSC’s access to records, please contact the Bureau of State Expenditures’ Customer Service Help Desk at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… availability of separate financial statements and related party transaction is also included. The State of New York … organization and State should be disclosed as related party transactions. Jointly-governed organizations are … but none that are significant or have significant related party transactions with the State. RELATED ORGANIZATIONS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: Small Business Owners Are Backbone of New York's Economy
… new report by State Comptroller Thomas P. DiNapoli details how vital small businesses are to New York’s economy, … them thrive in New York.” DiNapoli’s report found: Data from the U.S. Census Bureau indicate there were 422,137 small … due to the various licenses, permits and waivers from as many as 15 different city agencies that must be obtained to …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyFinancial Oversight of the Advantage After School Program
… November 15, 2012 through December 13, 2016. Background New York State created the Advantage After School Program …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programOversight of Water Supply Emergency Plans
… of Homeland Security and Emergency Services (DHSES) are effectively collaborating to share relevant information … that, although they cannot ensure water resources are protected from threats – and that not all threats can be … public health, or safety. Water and wastewater systems are among the 16 identified critical infrastructure sectors. …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansCompliance With Special Education Requirements – Evaluations
To determine if the New York City Department of Education evaluated students for special education services within required time frames
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsPayroll Improvement Project Bulletin No. PIP-012
… in the Sequence 1 row on Addl Pay. The Sequence 1 row will show the biweekly amount as the Earnings amount, v 9.2 will … Code and Effective Date as the Sequence 1 row, and will show the adjustment needed to pay the employee as the … in Job Data. The end date of the current pay period will show as the End Date. The Goal Balance on the Sequence 2 row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payState Agencies Bulletin No. 2406
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be … Effective Date Check Date Institution 21 Current 01/08/2026 01/22/2026 Institution 21 Lag 01/08/2026 02/05/2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wageState Agencies Bulletin No. 2078
… on the employee’s percentage prior to the leave. The full payment amount is multiplied by the employee’s Empl Work … the employee’s percentage in effect on 11/ 09 /2022. The full payment amount is multiplied by the employee’s Empl Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2180
… based on the employee’s percentage prior to the leave. The full payment amount is multiplied by the employee’s Empl Work … on the employee’s percentage in effect on 11/08/2023. The full payment amount is multiplied by the employee’s Empl Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsuUnified Court System Bulletin No. UCS-339
… Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees: Employees … payment) Retirement Information: The UCS JLP payment is not part of the basic annual salary, but it is considered … Payment JLP and to provide instructions for payments not processed automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Financial Report (AFR) was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 … written fund balance policy until Feb. 11, 2025, after the State Comptroller’s audit notification, or adopt …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… grantee and its subcontractor, rather than through a third party, which resulted in an unnecessary $3,413 expense. The …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… trends in the sector and consider the future impact on tax revenues.” Questions over the configuration of space … at least FY 2000, reflecting decreased demand brought on by the COVID-19 pandemic. The city had 463 million square … a total of 1.6 million jobs in 2019, the highest level on record. Office sector employment makes up about a third of …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli Announces State Contract and Payment Actions for November 2015
… $5.4 billion and 34,700 payments totaling $133.4 million. As the state’s chief financial officer, DiNapoli’s office … to provide current information about the number and types of contracts and payments by the state. This builds on his …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-announces-state-contract-and-payment-actions-november-2015DiNapoli Announces State Contract and Payment Actions for Jan. 2016
… $2.7 million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office … to provide current information about the number and types of contracts and payments by the state. This builds on his …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016