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Opinion 94-3
… of town special districts upon petition and, in the case of the establishment or extension of special districts … the street, highway, private road or right-of-way. In the case of an improvement to a private road, the town must … for the improvement (Town Law, §200[8], [10]); and, in the case of action by board motion, a permissive referendum (Town …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 88-70
… systems. However, bond resolutions or expenditures from capital reserve funds in connection with the improvements may … of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; … for a type of, as opposed to a specific, capital improvement is subject to permissive referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Fulton County) District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons … explaining why the overtime was necessary. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0LGAC - Archive of Prior Meetings
… of the Finance Committee and Board of Directors on January 9, 2020. The meeting notices and agenda are below: Finance … Audit Committee and Board of Directors on June 23, 2014. The meeting notices and agenda are below. Audit …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… DiNapoli urged the city to put a substantial portion of the surplus funds into reserves and protect itself against … New York City’s Rainy-Day Fund Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsXII.7.B Voucher Denials – XII. Expenditures
… old are reconciled 18a Unreconciled charges from current travel period not on ER 18b Traveler has unreconciled charges from previous travel event 19 Excess amount cannot be put in Balancing … Scheduled Due date 25 Does not comply with Statewide Travel Manual 26 Back up does not support amount 26A Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… in unrestricted federal aid, and projects outyear gaps to drop by nearly a third from earlier estimates, according to a report released today … challenges and new spending obligations. Fixing the damage from COVID-19 will take time, and efforts to boost the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects … 1, 2019, the outstanding balances due from New York State respondents (outside of NYC) totaled about $67.6 …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… Are on the Path to Recovery, Others Are Not Job losses from the pandemic and the ensuing economic shutdown were … employment in New York declined by nearly 2 million jobs from February to April 2020. New data released by the State … unemployment rate ticked up to 8.9 percent in February from 8.8 percent in January (on a seasonally adjusted basis). …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021DiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past … and its 24 percent rate of growth outpaced the nation and New York state, according a report released today by State …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… $300. The uptick is projected to generate a record $4.9 billion in sales and other tourism-related tax revenue for … Their numbers grew to 11.6 million in 2023, an increase of 23.4% over the previous year, but down 14.1% from 2019. … City, was topped by the United Kingdom in 2023 with $1.9 billion or 9% of international tourist spending in the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… corrective action plan,” DiNapoli said. The Syracuse-based public authority operates a farmers market and flea market to help vendors sell their products to the public and has programs and services to promote agriculture … in the best interest of the authority, its mission and the public. Key findings in the audit: Decline of Financial …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 … scores. The system also evaluates information such as population trends, poverty and unemployment in order to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… that were made. United Cerebral Palsy Association of Nassau County, Inc. — Compliance With the Reimbursable Cost Manual United Cerebral Palsy Association of Nassau County, Inc. (CPN) is a State Education Department … authorized by SED to provide Special Education Itinerant Teacher (SEIT) services to young children with disabilities. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… as receipts, was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… train cars to ensure that on-time performance does not slip from its current high level. State law requires the LIRR …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityDiNapoli Releases Annual IDA Report
… $5.3 billion from the prior year, according to an annual report on IDAs released by State Comptroller Thomas P. … by 58, or 1.3%, since 2019. This continues a long-term trend, where project values have increased by 57% and the … number of projects has declined by 4% since 2010. “This report gives taxpayers a clear look at the financial and …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 914
… (Change FICA status) with an effective date of July 23, 2009 (Administration) or July 30, 2009 (Institution), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-new