Search
DiNapoli: School District Tax Levy Cap at 2%
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … to rise.” The 2% allowable levy growth affects the tax cap calculations for 675 school districts and 10 cities with …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentUncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDiNapoli: State's Cash Position is Strong
… more is on the way. The level of tax receipts is important for purposes of ongoing budget balance, and we are seeing …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… Local sales tax collection growth accelerated in 2017, according to a report released … from the previous year marking the highest year-over-year growth since 2013. "This is welcome news for municipalities, … report found the increase in 2017 was largely driven by growth occurring in the fourth quarter (5.7 percent), which …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013DiNapoli: Small Businesses Generate $950 Billion in New York
… 3.9 million jobs and generating more than $950 billion in annual revenues, according to a report released today by … private-sector employment and provide almost $190 billion in annual payrolls. These businesses are critical to New York’s economy and integral to the fabric of life in the Empire State.” The U.S. Small Business Administration …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkDiNapoli Releases Report on Nonprofit Industry
… 2023 were processed late. A high share of late contracts is not a recent phenomenon; late contracts have been a …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseOpinion 91-11
… officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city … the local government (NY Const, art IX, §2; Municipal Home Rule Law, §10[1][ii][a][1]). Section 23 of the Municipal Home … Subsequently, in Hampton Heights , supra , the Appellate Division, Fourth Department, citing Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 2006-3
… Opns St Comp, 1966, p 74; see also Public Service Law §219[2]). 1 This Office has stated that, as a general rule, unless … Law §212[6]; Town Law §§64[7], 132; cf .1976 Atty Gen [Inf Opns] 11; Town Law §64[22]; see also Town Law §132; … Village Law §§4-412[6], 6-602; cf . 1976 Atty Gen [Inf Opns] 11, supra ). 3 The inquiry refers to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 91-27
… ask whether the county may make the proposed conveyance in view of the requirement of County Law, §215(6) that county … Whether the county may make the proposed conveyance in view of the requirement of County Law 2156 that county real …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… the date received at the Supervisor’s Office; therefore, we could not confirm whether Town officials deposited these … collections were deposited an average of 18 days, and as much as 28 days, after they were recorded as received. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Oversight of Language Access Services
… post signage in public areas listing the availability of free LAS. The 2023 American Community Survey conducted by the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesAddiction Support Services During Emergencies (2021-S-35)
To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate guidance to providers to help ensure they’re able to deliver addiction support services during emergency situations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s35.pdfAddiction Support Services During Emergencies (2021-S-35) 180-Day Response
To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate guidance to providers to help ensure they’re able to deliver addiction support services during emergency situations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s35-response.pdfXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… section is to provide guidance to agencies about important dates involved in the payment process as well as the payment … determining the later of invoice or merchandise received dates. However, there may be instances where the agency must … section is to provide guidance to agencies about important dates involved in the payment process as well as the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not perform … tests. None of the Departments completed all required testing of weighing and measuring devices or maintained … master lists of businesses that use devices that required testing or update the inventory of devices. Four Departments …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024NYS Common Retirement Fund Reports First Quarter Results
… 2017 data, with New York ranked fourth behind Wisconsin, South Dakota and Tennessee. DiNapoli initiated quarterly investment …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsUnified Court System Bulletin No. UCS-340
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of the April 2024 UCS Security and Law Enforcement … 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees … The purpose of this bulletin is to provide agencies with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-340-april-2024-unified-court-system-ucs-security-and-lawUnified Court System Bulletin No. UCS-325
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of the April 2023 UCS Security and Law Enforcement … 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees … The purpose of this bulletin is to provide agencies with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-325-april-2023-unified-court-system-ucs-security-and-lawDivision of Housing and Community Renewal Bulletin No. DH-42
… the Over 40 Comp Time II program negotiated with CSEA, PEF and RRSU, employees are permitted in October of each year of … letters issued in conjunction with the 2007-2011 CSEA, PEF and RRSU agreements. GOER Memo 2009-7 to agency Directors of … pay the Over 40 Compensatory Time II Cash Outfor CSEA, PEF and RRSU employees. Earnings Begin Date: Last day of pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-42-2009-csea-pef-and-rrsu-over-40-compensatory-time-ii