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Government-Wide Financial Data – 2021 Financial Condition Report
… a long-term view of finances. They record revenues and expenses when the earnings process is complete (full accrual … and liabilities and deferred inflows of resources in three categories: Net investment in capital assets …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… in first quarter collections. Chenango County saw the highest quarterly growth at 11.8%, followed by Delaware … County at 10.4%. Several other counties experienced near double-digit growth, including Yates (9.9%), Broome …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… by Bureau Chief Gary T. Fishman and Deputy Bureau Chief Stephanie Swenton. The Division of Criminal Justice is led by …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseOpinion 91-39
… a village trustee who also serves as a town employee may retire from both positions, and subsequently be re-appointed … a village trustee who also serves as a town employee may retire from both positions and subsequently be reappointed to …
https://www.osc.ny.gov/legal-opinions/opinion-91-39DiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… projected to rise by $1.4 billion, or 2.6 percent, in the coming year and by $4.2 billion through SFY 2020-21. DOB … reduce reported State Operating Funds expenditures in the coming year by more than $1.2 billion. Increases school aid … federal support for the program at $33.5 billion in the coming year. Proposes the Excelsior Scholarship program to …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the following statement regarding the Securities … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the following statement regarding the Securities …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleUnified Court System Bulletin No. UCS-130
… Group by telephone, toll free, at (877) 3774420 or by fax to (631) 236-9073. Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkOpinion 2001-10
… in the opinion. CLAIMS -- Audit (necessity of vendor certification) TOWN BOARD -- Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: … and correct in a statement signed by or on behalf of the claimant" and that in lieu of certification, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Town of Jay – Records and Reports (2023M-22)
… of Jay (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial … Town of Jay Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Opinion 89-31
… of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not provide for recall elections of … of its officers and employees (NY Const, art 9, §2[c]; Municipal Home Rule, §10[1][ii][a][1]). Thus, if a recall …
https://www.osc.ny.gov/legal-opinions/opinion-89-31DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses and permits, interest income, rental income and other “miscellaneous … reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicOpinion 88-3
… 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 … for civil penalties imposed under that statute. For example, sections 25(2)(a) and 120 provide that penalties …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… be observed and rules which shall be followed for the scheduling of and conduct of such hearings. §317.2 Notice … Scheduling Adjourning and Conduct of Administrative Hearings …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsLocal Sales Tax Data, Reports and Resources
… 3.9 percent ($451 million) aggregate growth. | Regional Table [.xlsx] 2025 Local Sales Tax Collections Through … state experienced 3 percent aggregate growth. | Regional Table [.xlsx] Local Sales Tax Collections Up 3.7 Percent in … state experienced 2.8 percent aggregate growth. | Regional Table [.xlsx] Local Sales Tax Collections Up 3.2 Percent in …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesTier Status – Article 14 Benefits
… you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if … covered by Article 22 (Tier 5) benefits and you: Elected coverage under your employer’s special 20-year plan; or Elected coverage under your employer’s special 25-year plan and your …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, … the audit period. Also, Town officials did not withhold employee contributions for health insurance coverage. As a … and seven employees were overcharged by $724. A former employee who retired in 2017 received, used and was paid for …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Gates-Chili Central School District - Financial Management (2019M-53)
… circumvented the statutory limit on surplus fund balance by making more than $12 million in unbudgeted year-end … to capital projects and reserves, overstating encumbrances by $827,000 and not using $5.3 million in appropriated fund … and unemployment insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… to a written agreement. The Department is governed by a Department President and a five-member Board of … did not receive all Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited … Board did not obtain an audit of the Department’s records by an independent public accountant, as required by law. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialOpinion 94-13
Whether a city may require disabled firefighters receiving payments pursuant to section 207a2 of the General Municipal Law to certify periodically that they are not engaged in any prohibited employment activities or file copies of their most recent income tax returns
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 90-15
… Opns St Comp No. 81-371, p 408). May 8, 1990 Patricia C. Moore, Esq., Town Attorney Town of Riverhead …
https://www.osc.ny.gov/legal-opinions/opinion-90-15