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Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2025
… Acts) for the State Fiscal Year ended March 31, 2025. About the Program The Acts help ensure that the … the Acts for the State Fiscal Year ended March 31, 2025. Expenses to administer the Acts for the State Fiscal … collectively Acts for the State Fiscal Year ended March 31 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/07/15/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleLocal Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… corruption and fraud and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… New York state ranked first nationwide in nonprofit jobs and organizations, with nearly 1.3 million employees and … today by State Comptroller Thomas P. DiNapoli . The jobs comprised more than 18 percent of all private sector … a significant impact on our economy through the number of jobs they provide and the wages they pay. Given the ongoing …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… Medicaid receiving treatment for opioid use disorder might have received unnecessary or dangerous opioid prescriptions … outside of their treatment programs, according to an audit issued by State Comptroller Thomas P. DiNapoli. … deaths involving prescription opioids in New York state have risen from 754 in 2010 to 1,382 in 2015, a jump of 83 …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli Statement on Executive Budget Proposal
… and the Legislature have done much to put New York state on better fiscal footing, reduce the structural budget imbalance and hold the line on spending. With today’s budget proposal, Governor Cuomo has … communities. Funding for these initiatives is contingent on the strength of the economy and federal assistance. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalDiNapoli: Too Many Subway Stations Need Repairs
… free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit … Metropolitan Transportation Authority, which determines station conditions by surveying “structural” components — … serious defects. NYCT data also showed that 27 percent of station components — such as ceilings or columns — needed to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsAbout Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers … you may need to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an … Governmental Accounting Standards Board GASB Statement No 68 requires employers participating in state and …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… to others. For years, the authority has not operated in a fair and equitable, efficient or transparent manner and has … usage. For example, authority employees used computers to access multiple websites of a personal, nonbusiness or … software programs are removed; Adopt a breach notification policy and implement a process for analyzing infected …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOpinion 90-63
… of an intellectual or cultural nature, such as public concerts, films and discussion groups). In the absence of …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … not accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-1
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time … (authority to convert into cash upon death in service) -- Sick Leave (authority to convert into cash upon death in …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-29
… of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police … Where the police commissioner is the head of the police department, an individual appointed to fill a vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-26
… that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; … instance as a county charge, and only those expenses that are specifically chargeable to individual jurisdictions … the procedures by which the expenses of a board of elections of a county outside the City of New York are …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 93-27
… (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village … §1262(c): When a town and the villages within the town all elect to receive their shares of county sales tax in … their shares of county sales tax in cash, the town shall apply its share to "reduce taxes levied for part-town …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of … the cemetery for purposes of section 291. You ask whether, if the cemetery is, in fact, subject to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 94-25
… meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section 217(c)(v) … a fire police squad or the "executive board" of a fire company. You ask whether General Municipal Law, §217(c)(v) … of groups formed within a fire department or fire company, such as an emergency rescue and first aid squad, a …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … problems with how the district managed its purchases. "The Rochester City School District needs to substantially … procedures it needs to run a sound operation." The Rochester City School District operates 52 schools with …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-payments