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State Agencies Bulletin No. 2122

… York agencies ( Deptids 70XXX ) Background In an effort to clean up payroll data, records of employees who have not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-year

State Agencies Bulletin No. 2339

… inform agencies of OSC’s automatic processing of the April 2025 Arbitration Eligible (BU01) and Non-Arbitration Eligible … salary increase of three percent (3.00%) for fiscal year 2025-2026 and includes the  April 1, 2025 Salary Schedule . Effective Dates: Pay Cycle/Pay Period …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2339-april-2025-3-salary-increases-arbitration-eligible-bu01-and-non

DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents

… York City Department of Education (DoE) found it did not report hundreds of violent and disruptive incidents to the … DiNapoli said. “When school districts fail to report disruptive and violent incidents, or downgrade them, … to include more than 400 reportable incidents in its report submitted to the state that is used to calculate the …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidents

DiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength

… New York City’s taxable sales grew by 18.1% in the first three quarters of … and 2020-2021 – the change of definition of “nexus,” or presence, from a physical location to a measure of sales … Reports Related to the New York City Economy Office Sector Retail Sector Tourism Industry Transportation and …

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strength

DiNapoli: MTA Budget Gaps Return

… This is a very real and troubling possibility.” The MTA’s recovery from the pandemic relies on riders returning … for farebox revenue. While paid ridership in June 2024 was at about 70% of pre-pandemic numbers, it failed to … plan also does not yet factor in recent uncertainty for funding of its 2020-2024 capital program. The pause on …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-return

DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments

… need to shore up their fiscal foundations,” DiNapoli said. “By focusing on ensuring structural budget balance, …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governments

DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25

… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, … Budget Financial Plan, according to the March State Cash Report released by New York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2024-25 were $11.1 billion (10.4%) higher than the …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25

30% New York State Initiative

… and healthy. The Department of Agriculture and Markets (AGM), through its Food and Nutrition Unit, administers the … and -processed food products. SFAs must apply to AGM annually to participate in the Initiative. Applications … the application. Beginning with the 2022-23 school year, AGM developed an audit function that included conducting a …

https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiative

Opinion 89-58

… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …

https://www.osc.ny.gov/legal-opinions/opinion-89-58

Opinion 92-17

… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to … school district purposes shall be distributed to the towns in the county or whether such areas may be omitted entirely from the sales tax distribution scheme set forth in the agreement. Under subdivision (a) of Tax Law, §1262, a …

https://www.osc.ny.gov/legal-opinions/opinion-92-17

Opinion 95-13

… May 17, 1995 John M. Donoghue, Esq., Attorney at Law Pine Bush Central School District …

https://www.osc.ny.gov/legal-opinions/opinion-95-13

DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide

… at least 30 percent of their 2012 income for a place to live, according to a report released today by State … Comptroller Thomas P. DiNapoli. “Regardless of where they live, more New Yorkers are feeling pinched by rising housing … said. “When half your income goes to pay for a place to live, you are going to be stretched thin on other every day …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewide

XII.2 Expenditure Policies – XII. Expenditures

… made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper … made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policies

Accounting 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

Accounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96

The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)

https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdf

EPI- Employment Recovery Is Slow for New Yorkers with Disabilities

People living with disabilities face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally.

https://www.osc.ny.gov/files/reports/pdf/disabilities-employment-recovery.pdf

Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response

To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdf

Real Property Portfolio (2022-S-14) 180-Day Response

To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdf

Homes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)

To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdf

Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)

To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdf