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DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… services and educational services, have increased their share of total employment in New York state (including New … each of the state’s nine regions outside of New York City share three of the five largest industry sectors – health … Valley and North Country) in 2024, though the sector’s share of total employment has dropped in most regions since …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economySUNY Bulletin No. SU-297
… Pay) prior to the change, the agency must submit a row if none exists for 09/01/2020 using the Action/Reason code of … as ALR or CHS , etc., the agency must submit a row, if none exists, for 09/01/2020 on the Additional Pay page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-297-factor-change-fiscal-year-2020-2021-suny-cal-and-cyfDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… business stock tax exemption, which has been used during exits to exclude gains from taxes, has been expanded, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalOpinion 2008-3
… implied therefrom (Town Law § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , … 458 NYS2d 543, rearg den 58 NY2d 824, 459 NYS2d 1030; 1996 Ops St Comp No. 96-10, at 26 [unexpended balance of a fire … irrespective of the source of the monies ( see e.g. 1970 Ops St Comp No. 70-174; compare General Municipal Law § 94 …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… is not adequately monitoring the state’s most dangerous sex offenders, often failing to make the minimum number of … DiNapoli. The audit examined compliance with the state’s Sex Offender Management and Treatment Act (Act) at regional … regulations, DOCCS is responsible for closely monitoring sex offenders’ compliance with court-ordered conditions of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… spending compared to a national average of nearly $122 accord …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonOpinion 97-7
… that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- … and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, §§600, 1404: Moneys held by a county …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Determination of Residency for Tuition Purposes
… tuition rates. The audit covers the period from June 2015 through September 2019. About the Program The State … while the remaining applications are processed through the campus. In contrast, all graduate applications are processed directly through the campus where the student is applying. As stated in SUNY …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… provided by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC was … positions below levels from March 31, 2012. Environmental Protection Fund (EPF) Created in 1993, the EPF: Provides an … sites that contribute to water contamination; source water protection; and upgrades to septic systems and cesspools. As …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Agencies Bulletin No. 1037
… to Internal Revenue Code Section 1341 as explained in IRS Publication 525, the repayment of wages in the current … of determining tax withholdings. This is because the IRS considers the employee to have had the use and benefit of … allow agencies and OSC to change all existing overpayment records to the new earnings codes. By December 31, 2010, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… charges within 30 days of a travel event. Unused Plane/ Train Tickets When a trip is changed or cancelled but the traveler has already purchased the plane or train ticket, the traveler has up to one year from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Hamilton County) The board adopted unrealistic budgets for the general fund and highway fund during the 2013 through … Appropriations were overestimated by more than $925,000 for the general fund and $820,000 for the highway fund, and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity (vendor, contractor … This section reminds New York State contracting entities of their legal obligations with respect to determining the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityDiNapoli Reaffirms Commitment to DEI Initiatives
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today … portfolio companies treat individuals and tackle some of their most complex challenges,” DiNapoli said. “The Fund urges the development of robust DEI strategies because it’s good business. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesState Comptroller DiNapoli Releases Municipal Audits
… County) Auditors completed a review of the city’s proposed 2026-27 budget and determined the general fund will have a … bank reconciliations, provide adequate monthly financial reports or file AFRs with DiNapoli’s office, as required by … terms and conditions. Village of Churchville – Electric Utility Services Billing and Collections (Monroe County) The …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… to the Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsTown of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Bovina Fire District – Fund Balance (2015M-138)
Bovina Fire District Fund Balance 2015M138
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… are not work-related from the calculation of the average number of days worked per month. Below are examples of … Integrity Bureau . Appropriate Time Answering constituent phone calls Attending municipality-sponsored events …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesOpinion 89-6
… 83-181, p 228; 1973 Atty Gen [Inf Opns] p 147; Gregori v Ace 318 Corp. , 134 Misc 2d 871, 513 NYS2d 621 [NYCoCiv, …
https://www.osc.ny.gov/legal-opinions/opinion-89-6