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Village of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 89-58
… opinion. IMPROVEMENT DISTRICTS -- Establishment (authority to establish overlapping town districts authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park … Whether a town pursuant to article 12 or sections 81 or 220 of the Town Law may …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 92-17
… TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, include a share of county sales tax revenues for towns. … of this Office. In that case, a town brought suit against the county and the State Comptroller challenging …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 2391
… the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2025 … and to provide instructions for reporting transactions in Administration Pay Period 20C. Affected Employees: Members of … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureOpinion 95-13
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) … of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding … school district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do not …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… $1 billion higher than originally forecasted, according to the monthly state cash report issued today by New York … DiNapoli. The General Fund balance remains high compared to historical levels, with $9.6 billion at the end of July, … boosted available funds,” DiNapoli said. “However, due to increased collections from historically volatile sources …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportHoltsville Fire District – Financial Management (2025M-4)
The Board did not adopt budgets with reasonable estimates or properly establish and manage capital reserve funds As a result from 2019 through 2023 the Board transferred an additional $1 million into reserve funds This was 45 percent more than the $22 million in transfers planned with no indic
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… through DOH’s Health Electronic Response Data System (HERDS), they only posted details on their website of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli: 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-statewideState Agencies Bulletin No. 2172
… the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2023 … and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members of … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… and hospitality,” DiNapoli said. “The COVID-19 pandemic hit New York City particularly hard, causing massive job … The sector lost 46.9% of its employment when the pandemic hit and remains 35.2% lower than the fourth quarter of 2019. …
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
… State tax receipts in November were higher than expected by the Division of the … York State Comptroller Thomas P. DiNapoli. Tax receipts in the month of November totaled $4.3 billion, $52.5 million … last year and $806.7 million higher than the projection in DOB’s State Fiscal Year 2021 Mid-Year Update, issued Oct. …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXII.2 Expenditure Policies – XII. Expenditures
… 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-policiesState Agencies Bulletin No. 2081
… Purpose The purpose of this bulletin is to inform the New York State Senate and New York State … to receive in the final paycheck of the year. When this code is used, the earnings code RGS will not be … The purpose of this bulletin is to inform the New York State Senate and New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureTechnology Transfer Program and Royalty Payments (2019-S-10)
To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10.pdfThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfGetting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-afr-2-15-23.pdfGetting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-with-afr-may-2023.pdfMaximizing Incentives for Individuals With Disabilities (2021-S-26) 180-Day Response
To determine whether the Office of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of the New York Employment Service System and the Ticket to Work program to promote and place individuals with a disability in competitive employment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s26-response.pdf