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State Agencies Bulletin No. 2312
… Fiscal Year Ending 2024-25 and the Fiscal Year Beginning 2025-26, the PayServ position pool chart of accounts must be updated to reflect the 2025-26 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 3, 2025 and Administration paychecks dated April 9, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… interlocks won’t protect New Yorkers if DWI offenders can drive without installing the devices,” DiNapoli said. “My auditors found convicted drunk drivers routinely violated … connects to the vehicle’s ignition system and prevents the car or truck from starting if the operator’s blood alcohol …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… higher than the previous year, but the average bonus paid to industry employees in New York City declined by almost 17 … said. “Profits grew in 2018 and have nearly doubled since 2015. Bonuses declined in 2018, but the average bonus was …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… 9 percent of the State’s agricultural receipts came from crops grown for animal feed in 2020. 1 According to the … for farm workers went into effect. These standards required payment of overtime for hours worked over 60 hours … per week, and lowered the threshold at which farmers are required to provide unemployment insurance coverage for their …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesOpinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … further a proper village purpose. This is in reply to your letter concerning a privately-owned water system located …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 92-36
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … to finance E911 system); (implementation of E911 system on a part-county basis) COUNTY LAW, §300 et seq .: A county is not authorized by article 6 of the County Law to …
https://www.osc.ny.gov/legal-opinions/opinion-92-36XV.11 Journal/Revenue Transfers – XV. End of Year
To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC strongly recommends that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… The state’s Office of Mental Health (OMH) needs to do a better … a timely manner, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Kendra’s Law was …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli: Central New York Economy Slowly Improving
… facilities and distribution centers as the geographic center of the state, which includes the intersection of the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… Metropolitan Transportation Authority’s (MTA) proposal to reduce budget gaps through 2028 by an average of $915 million … fares and service delivery. “The MTA has suggested it can reduce budget gaps by paying debt off early, but more can be … similar taxes received in fiscal year (FY) 2023. The city does not expect real estate transaction taxes to return to …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropIII.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… New York State Comptroller Thomas P. DiNapoli today warned retirees … DiNapoli said. “The fund has not, and does not, send out any electronic messages asking for payment for upgrades. … making a payment for “an upgrade” in exchange for reduced taxes, additional money added to their funds and other …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesDiNapoli: SED Oversight of Career Training Programs Falling Short
… need to do better for our students.” Approximately 136,000 New York students outside of New York City graduate high school each year. About 6 percent … of Cooperative Educational Services (BOCES) outside of New York City run 1,021 CTE programs in secondary schools …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortOpinion 95-17
Whether in lieu of selling the sand and crediting the proceeds to the townwide general fund the town board may transfer the sand to a town sewer district without consideration The town board would then sell the sand to generate revenue for the sewer district
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 88-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his municipality if he receives a direct or indirect pecuniary or material benefit as a result of that …
https://www.osc.ny.gov/legal-opinions/opinion-88-8DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… Starts a paid family leave program, funded by employee payroll deductions, in January 2018. It will be fully …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andII.2 New York State Accounting Policies – II. New York State Financial Accounting
… State Comptroller which includes reporting requirements on both a budgetary (cash) basis and generally-accepted … GAAP-based reports must be issued quarterly and annually. In addition, there are many other state statutes that govern … funds are spent. References to these statutes are included in the respective sections of this Guide where these statutes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… Reduction Act (IRA), including close to $2 billion in funds for environmental and energy purposes that could … issued by President Trump. “The possible policy changes in Washington could lead to delays or cuts to the remaining … tax credits,” DiNapoli said. “Given the strong interest in improving affordability for consumers, small businesses, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersNYSLRS Record of Activities - Elected and Appointed Officials Presentation
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-elected-appointed-officials-08-17-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdf