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New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… according to the U.S. Bureau of Labor Statistics. Farming is especially important to the economies of New York’s rural … According to the U.S. Department of Agriculture, milk is the State’s largest agricultural commodity, ranking fifth nationally in sales in 2020. New York is also among the top producers of many other products, …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… of tourists and a robust real estate market, has pushed tax collections to record levels and beyond the city’s … The surplus largely results from unanticipated growth in tax revenues, lower debt service costs, agency savings and a … that the decline in the stock market will adversely affect tax collections. As a result, the city forecasts virtually no …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksNYC Budget Is Balanced but Risks Are Growing
… municipal work force, higher costs for debt service and health insurance, and an anticipated slowdown in job growth … for example, has proposed sharp cuts in social safety net programs and discretionary spending. The Metropolitan …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s … is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately … To determine whether the State Education Departments Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Comptroller DiNapoli Releases Municipal Audits
… found that of the nine audit recommendations, only two were fully implemented and seven were not implemented. …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Addiction Services and Supports (OASAS): Problem Gambling Treatment Program (Follow-Up) (2020-F-5) An audit issued in … or location of individuals in need of problem gambling treatment services. As such, the audit was unable to determine whether OASAS had a sufficient number of treatment programs available for problem gamblers or whether …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… affect Exxon’s operations,” said DiNapoli, who is Trustee of the New York State Common Retirement Fund. “As shareholders, we want to know that Exxon is doing what is needed to prepare for a future with lower carbon …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… A new report by New York State Comptroller Thomas P. DiNapoli shows the … financial information from nine separate regions outside New York City. “School districts must navigate a complex set … A new report by New York State Comptroller Thomas P DiNapoli shows the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… circumstances,” DiNapoli said. “Now that funding is winding down and local officials will have to closely … their data in time to receive a FSMS score, a date that is at least three months past their statutory filing deadline. This is a significant increase of 30% from last year. Salamanca …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesXII.5.K Federally Reportable Payments – XII. Expenditures
… provides Business Units with guidance on how to determine the federal reportability of payments as well as how to … This section provides Business Units with information on the type of payments that must be reported to the Internal Revenue Services (IRS). The IRS requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsOpinion 90-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, §§4-412(3)(1), 22-2200: A village may dredge a privately …
https://www.osc.ny.gov/legal-opinions/opinion-90-4DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… last several years,” DiNapoli said . “The fiscal picture is stable, with the city actively growing its reserve funds … of life for its residents.” “This “snapshot” of our city is another significant example of how the Office of the New York State Comptroller is prioritizing support for local municipalities,” said …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-picturePublications
… the Police and Fire Retirement System (PFRS). Your system, tier and retirement plan determine your benefits. The best … from State and local governments and affiliated employers. Tier 6 is now the largest NYSLRS member group and accounts for …
https://www.osc.ny.gov/retirement/publicationsPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… June 16, 2014. Background The Plymouth Fire District is a district corporation of the State, distinct and separate … Town of Plymouth, located in Chenango County. The District is governed by a five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Opinion 89-25
… Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve … 6-d, 119, 119-a, 119-o; VILLAGE LAW, §14-1404: Moneys in a repair reserve fund may be appropriated to a duly authorized … You also indicate that the village has established a repair reserve fund, into which tie-in fees paid by village …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Proposed Regulations
… executive officer, representing that the report s are [is] complete and have[ has] been prepared in conformity with this Part; Part 201.2 (e) is amended to read as follows: (e) an annual report on … of the contract to date; (viii) whether the contractor is a certified minority- or women-owned business enterprise; …
https://www.osc.ny.gov/legislation/proposed-regulationsFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… of 10 years in prison. The maximum potential sentence is prescribed by Congress and is provided here for informational purposes only, as the sentence will be determined by the court. Gerardi is scheduled to be sentenced on March 8, 2019. Mr. Berman …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… Agency to just maintain the existing infrastructure is $22 billion through the year 2030. The state Department of … that supply residents and businesses with water. It is paid for primarily from fees and property taxes. In … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingArchived: Legislative Session 2021–2022
… mortgages guaranteed by New York state homes and community renewal. Constitutional Amendment – A.9958/S.8931 …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022