Search
Opinion 88-25
… that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of nonresidents); … guarantees, a town board may exclude nonresidents of a park district from the facilities of the district. However, … district ( Incorporated Village of Lloyd Harbor v Town of Huntington , 4 NY2d 190, 173 NYS2d 553; Town Law, §§190, 194, …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 89-58
… from the facilities of the district (Town Law, §198[4]; 1988 Opns St Comp No. 88-25, p 45; 1988 Opns St Comp No. 88-22, p 39). Nothing in article 12 or … within county districts authorized to provide the same general improvements or services (1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the … need not, as a matter of law, include a share of county sales tax revenues for towns. You ask whether a sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 95-13
… project must retain these proceeds for the payment of principal and interest on the bonds, irrespective of whether … district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do not have … those proceeds must be applied only to the payment of the principal and interest on the obligations. Although section …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… originally forecasted, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … April remains strong. Other findings from the July cash report include: Consumption and use tax collections totaled … and was in line with the latest projections. The July cash report can be found here: …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income … they live, more New Yorkers are feeling pinched by rising housing costs,” DiNapoli said. “When half your income goes to … of life.” DiNapoli’s report evaluates New York state housing affordability trends from 2000 to 2012 using U.S. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDiNapoli: State Tax Revenues $3 Billion Below Last Year
… months of the state fiscal year were $3 billion lower than last year, according to the monthly State Cash Report … of November totaled $4.3 billion, $52.5 million above last year and $806.7 million higher than the projection in … which was $7.8 billion, or 12.2 percent, lower than last year. This is primarily due to higher federal …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXII.2 Expenditure Policies – XII. Expenditures
… and refunds made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper spending. As … and guidance for Business Units when making payments to vendors doing business with New York State. Guide to … and refunds made by the State and its departments prior to payment in order to prevent and detect fraud waste and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2285
… payroll offices of OSC’s automatic processing of the 2024 Year End Adjustments for Members of the NYS Legislature, … in Administration Pay Period 19C, paychecks dated 12/18/2024. Eligibility Criteria: Departments 04210 and 04220 … who serve only part of the year but are active on 12/31/2024 are also eligible for a year end adjustment in the final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… payroll offices of OSC’s automatic processing of the 2022 Year End Adjustments for Members of the NYS Legislature, … and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … in Administration Pay Period 19C, paychecks dated 12/21/2022. Eligibility Criteria Departments 04210 and 04220 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State … payroll offices of OSC’s automatic processing of the 2023 Year End Adjustments for Members of the NYS Legislature, … statutory salary or composite statutory salary, whichever is applicable, an adjustment of regular earnings must be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureHoltsville Fire District – Financial Management (2025M-4)
… fiscal activities and safeguarding its resources. To properly manage financial operations, the board should … that will be available at the end of the fiscal year to use towards the next year’s budget and the expected real … not greater than necessary. Reserve funds are established to provide resources for an intended future use with a clear …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4West Irondequoit Central School District – Emergency Drills (2025M-85)
… Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and emergency bus … sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof collapse or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
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-s9-25-15Village of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10State Agencies Bulletin No. 2391
… earnings received by Senate and Assembly members each calendar year must equal the amount of their statutory … the prorated statutory salary, based on the number of calendar days actually served in the calendar year. In … ending on 12/31/2025 and will not serve in calendar year 2026 in Administration Pay Period 20C. These transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… on a regular basis, providing policy makers and the public with a look at how the COVID-19 pandemic has affected the city and … provides information on how each of the sectors compares with the private sector overall as well as the rest of the … on a regular basis providing policy makers and the public with a look at how the COVID19 pandemic has affected the city …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli Releases Annual IDA Report
… (FYE) 2023, an increase of 3.1% or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … reached new highs in 2023 despite a modest decrease in the number of active projects,” DiNapoli said. “IDAs can …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdf