Search
Review of the Four-Year Financial Plan for the City of New York - July 2003
The national recession in 2001 put an end to the spectacular growth in City tax collections that occurred during the late 1990s and into 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2004.pdfComptroller’s Update: State Fiscal Year 2014-15 Revenue Trends through the Mid-Year, October 2014
The State ended the first half of State Fiscal Year 2014-15 in an improved cash position, due largely to unanticipated settlement revenues and tax receipts.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2014-15.pdfDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
Private elevator inspectors in New York City are missing hazardous violations and allowing unsafe conditions to go unrepaired according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… documentation or supporting information, according to an audit issued today by New York State Comptroller Thomas … documentation or supporting information according to an audit issued today by New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesState Agencies Bulletin No. 2398
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in … The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOversight of Contract Expenditures of Phoenix House New York
… most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide … that strengthen communities, schools, and families through alcohol and drug prevention treatment. In 2009, OASAS entered … (Policies), and the contracts. Key Findings OASAS does not adequately monitor the expenses PHNY reports on its …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Agencies Bulletin No. 2295
… be the first day of the current, unconfirmed pay cycle. To start or change the Flat Amount, the agency must insert a new … be the first day of the current, unconfirmed pay cycle. To start or change Flat Amount (for employees of the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaProhibits Campaign Contributions During an Active Procurement
… – S.9697 (Myrie) – Makes it unlawful for a vendor to make, either directly or indirectly, any contribution to a statewide elected official, a candidate for a statewide … or political committee that receives such contributions to return or refund the contributions forthwith; requires …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementCity of Rensselaer – Accounting Records and Reports (2023M-26)
… to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key … were not sufficient to allow the Council to effectively manage the City’s financial operations and capital projects. … reports to allow the Common Council Council to effectively manage financial operations and capital projects …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Opinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee … ethics. You ask whether a village trustee who is also an insurance salesman would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-21
… supervisor and may be retained in the supervisor's office after audit and payment. Subdivision 1 of Town Law, §119 … supervisor and may be retained in the supervisors office after audit and payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-21DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… bonus pool for the city’s securities employees reached a record $47.5 billion, its first major increase since the … Wall Street was responsible for 17.7% of all economic activity in the city (most recent data available). Financial … are also responsible for a greater share of new leasing activity in the city since the pandemic and have helped drive …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Town of Perth – Supervisor’s Records and Reports (2024M-149)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Opinion 89-36
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … or acquire a type of capital improvement. In both cases, compliance with the permissive referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a room in which to meet, if the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… still too many people losing their homes,” DiNapoli said. “In many places the situation has continued to get worse. … jumped from 26,706 to 47,664, an increase of 78 percent. In 2011 and 2012, new filings declined as new court rules … to 46,696 by 2013 before falling to 43,868 in 2014, still well above prerecession levels. The Comptroller’s report …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 93-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … to change the month of the general village election at either a general or special village election for village … motion, may not hold a referendum on such a proposition at any other time. You ask under what circumstances a …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Onondaga County – Court and Trust Funds (2025-C&T-3)
… Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through … may be provided to the court and then delivered to a county’s chief fiscal officer (CFO) for safekeeping. Payments …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3State Agencies Bulletin No. 2185
… 2024. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY … Agency Actions: Agencies must update the Savings Plans page in accordance with the instructions below if an update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by … consecutive month in 2023 of less than 2% growth. Overall, local collections totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local sales tax collections could be challenging for local …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-may