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Opinion 94-1
… Corp. v County of Suffolk, 71 NY2d 91, 524 NYS2d 8; Con Ed v Town of Red Hook, 60 NY2d 99, 468 NYS2d 596). The intent … Area Builders Association, supra; Jancyn, supra; Con Ed, supra; see also 1990 Opns St Comp No. 90-39, p 88; 1987 …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-1
… and Expenditures (use of commercial hazardous waste facility assessments); (contributions to public entities - … on the gross receipts of a commercial hazardous waste facility, the proceeds must be paid into the town-wide … on the gross receipts of a commercial hazardous waste facility must be applied to a town's general fund and used …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-39
… these agreements (see, e.g., Town Law, §§20[3][b], 64[4],[6], 119; General Municipal Law, §78). Also, because you state …
https://www.osc.ny.gov/legal-opinions/opinion-89-39New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "Both houses of Congress are fighting to enact sweeping tax changes … Both houses of Congress are fighting to enact sweeping tax changes …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… The Unadilla Valley Central School District saved more than $300,000 in … New York State Comptroller Thomas P. DiNapoli. “Unadilla Valley school district officials developed a more … two special education service classes housed in Unadilla Valley schools, the district began operating these classes to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationDiNapoli Report Looks at Foreclosure Impact on Local Governments
… New York state has the second highest home foreclosure rate in the nation, with 1 in 21 home mortgages in foreclosure, … released today by State Comptroller Thomas P. DiNapoli. The continuing foreclosure challenge is squeezing municipal … New York state has the second highest home foreclosure rate in the nation with 1 …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 95-7
… separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, 341(10): A town improvement … for purposes of article 5-G of the General Municipal Law. The district commissioners, as the governing body of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7State Agencies Bulletin No. 2182
… of this bulletin is to notify agencies of the following maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … this age bracket can defer up to $7,500.00 for a combined maximum contribution of $30,500.00 for calendar year 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2182-deferred-compensation-maximum-contributions-limits-calendar-year-2024VI.2.C Budget Journal Transactions – VI. Budgets
… Within the Commitment Control (KK) module, budget journals are used to record the budget control records based … authorizing legislation as well as project budgets. The journals post the control records within the various KK ledgers. There are three types of budget journals and each has its own unique purpose. Budget Journals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsOverview – Travel and Conference Expense Management
… and employees of the local government or school district. In addition to policy development, this guide also includes … We have provided legal references, whenever applicable, in endnotes and additional legal references are provided in Appendix B . …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTravel and Conference Expense Management – Travel and Conference Expense Management
… One of the purposes of this guide is to provide you with an overview of key elements that you should consider …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseNew York State Comptroller DiNapoli on NYC Executive Budget
… total budgeted spending in FY 2023 is expected to near $105 billion. “The Executive Budget mitigates some …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetDiNapoli: Positive Fiscal Outlook for Plattsburgh
… as we budget over the next two years.” Unlike many upstate New York communities, Plattsburgh’s population has remained … taxable full value increased slower than other cities in New York – 49 percent compared to 79 percent. However, when … revenue, compared to 8.7 percent for the median city in New York. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianWhen Employees Retire – When Employees Retire
… Information about when an employee applies for retirement and the employers …
https://www.osc.ny.gov/retirement/employers/when-employees-retireEconomic Impact of Tariffs – Federal Funding and New York
… goods more expensive to U.S. consumers. Over the course of 2025, tariff levels were in flux; 43 executive orders were … uncertainty. In the State Fiscal Year 2027 Executive Budget, the Governor includes a proposal to provide $30 … Scott , United States Court of International Trade Case 1:26-cv-01259-RKE, Document 31 , filed March 6, 2026. Office of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsCapital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and … A robust efficiently managed capital investment program can support healthy economic growth while the deterioration …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… of the nine recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The Mitchell-Lama … of the nine recommendations included in our initial audit report Physical and Financial Conditions at Selected …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are addressed. The audit covered the period January 2019 to October 2023. …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsInvestigation of Housing Discrimination Complaints
… and tracked in DHR’s Law Manager Case Management System (CMS) for housing discrimination complaints. According to data obtained from CMS, as of November 7, 2023, there were 2,263 housing … (70%) where an investigator reached a cause determination, CMS records did not include evidence that DHR completed all …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaints