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DiNapoli: 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-strongOpinion 88-25
… of the town, and whether the town board may impose fees for use of the district by other than inhabitants. In … wholly at the expense of the district and are exclusively for the benefit of the people within the district ( … and expend such amount of money as may be necessary for the proper maintenance of such park for the use, …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 89-58
… DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town may … to your letter concerning the establishment of a park district within the boundaries of an existing park district. …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 95-13
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) … may be used for any lawful school district purpose, in lieu of using the proceeds to pay principal and interest … from the sale of bonds must be deposited and secured in a special account, may not be commingled with other funds …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Agencies Bulletin No. 2172
… automatic processing of the 2023 Year End Adjustments for Members of the NYS Legislature, and to provide … calendar year must equal the amount of their statutory salary, provided the Member serves the entire year. The total … only part of the year must equal the prorated statutory salary, based on the number of calendar days actually served …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York … has outlined policies, procedures, and guidance for Business Units when making payments to vendors doing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… 17.9% below what it was in March 2020. Construction : Jobs in the sector rebounded from a low of 87,200 in April … in this sector has rebounded from a low of 1.3 million jobs in May of 2020 to 1.4 million in December 2021. … : Shutdowns related to the pandemic caused a 70% drop in jobs from March to April 2020. At the end of 2021, the …
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
… a multi-billion-dollar shortfall in state tax revenues for the fiscal year despite the November numbers,” DiNapoli … “If leaders in Washington cannot reach agreement on help for state and local governments this week, it must be at the top of the agenda for quick action in the new year.” Personal income tax …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… homeowners paying at least 30 percent of their 2012 income for a place to live, according to a report released today by … costs,” DiNapoli said. “When half your income goes to pay for a place to live, you are going to be stretched thin on … This unfortunate trend has troubling implications for our economic growth and for New Yorkers’ quality of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideState 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
… automatic processing of the 2024 Year End Adjustments for Members of the NYS Legislature, and to provide … calendar year must equal the amount of their statutory salary, provided the Member serves the entire year. The total … only part of the year must equal the prorated statutory salary, based on the number of calendar days actually served …
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)
… on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various … such as financial and personnel records and evidence files for the police department, that may contain personal, private … Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… today by State Comptroller Thomas P. DiNapoli. “Recent increases in property values and construction costs have … year. While this reflects 11,181 fewer jobs, the median salary for these jobs increased slightly – from $42,000 in FYE 2022 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. Because there is no information on the lead …
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 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.pdf