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XII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State … policies, procedures, and guidance for Business Units when making payments to vendors doing business with New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2172
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2023 Year End Adjustments for Members of the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureOpinion 88-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … not contravene constitutional equal protection guarantees (NY Const art. I, §11; 29 Opns St Comp, 1973, supra ; 24 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-88-25State Agencies Bulletin No. 2081
… Purpose The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2022 Year End Adjustments for Members of the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2285
… Special Allowance Background: Pursuant to Article 2, Section 5 of the New York State Legislative Law, 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)
… information collected by the Village. The Village relies on its IT systems (including its IT assets and network) for … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… New York's 106 local Industrial Development Agencies (IDAs) reported … in the number of active projects,” DiNapoli said. “IDAs can provide benefits to the communities they serve through … they are yielding the expected positive results.” DiNapoli’s report summarizes the most recent annual project and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Agencies Bulletin No. 1568
… Purpose To inform agencies of OSC’s automatic processing of the April … regarding the implementation of this payment. Effective Date(s) The April 2016 M/C Retroactive Salary Increase will … salary increase will be processed. Submit a Position Change Request to the Position Management Unit if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1568-april-2016-managementconfidential-mc-salary-increaseOpinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… transit system in the nation, providing nearly 40 percent of the nation’s public transit trips. In 2019, the MTA … York City by reducing the need for a vehicle – the City’s car ownership rates are among the lowest for all major … on New York City, regional density of employment, the number of jobs that were lost and a higher reliance on mass …
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
… so far during the COVID-19 pandemic, largely as a result of tax revenue from the financial services sector, but the … by leaning on one-time measures, but a prolonged period of economic weakness would require recurring, and more … 0.2 percent, an improvement from its previous projection of negative 12.9 percent. The city estimates a $632 million …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Agencies Bulletin No. 2239
… Purpose: The purpose of this bulletin is to provide agencies with the steps … is updated to Terminated. If these employees return to State service and their Job Data status changes to Active, …
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
… to reach year-end revenue projections with collections of $67.8 billion in taxes through the first 11 months of the fiscal year, an increase of 6.3 percent, or $4 billion, from the same period a year …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportInvestors: Exxon Needs to Step Up on Climate Change
… supported the 2-degree scenario analysis. New York state’s pension fund and the Church of England co-filed the proposal … investors, including the New York City Retirement Systems, CalPERS and other U.S. and European investors. A full list of … State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated $192 …
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