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DiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or no … with tax cap and tax freeze initiatives that limit growth in property taxes,” DiNapoli said. “As local governments … in 2011, but ticked up at a higher rate in the last couple of years, when compared to counties, cities, towns, villages …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthNew York’s Economy and Finances in the COVID-19 Era
… finances, but more is needed. While the outlook for State tax revenues has improved somewhat, any shortfall in … aid for the coming fiscal year. As part of stimulus and relief legislation enacted in March 2020, Washington provides …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Opinion 94-16
… member and treasurer is stockholder) GENERAL MUNICIPAL LAW, §§800(3), 802(2)(a), 803, 883: An individual who is a … disclosure of interest pursuant to General Municipal Law, §803 is not required. The individual, however, should … opinion on this issue. Article 18 of the General Municipal Law (§800 et seq.) contains provisions of law which relate to …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 88-25
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of … to constitutional equal protection guarantees. This is in reply to your inquiry concerning the town board's authority to restrict the use of the facilities in a park district. You indicate that a park district in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-25DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more than half of renters … state contribute to the increasing challenge New Yorkers face in finding affordable housing. Senator Catharine Young … are fighting to free themselves of the hardships they face because of the shortage of suitable and affordable …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… Other attractions and events in the city include: two world-class museums – the Corning Museum of Glass … visitors a year) and the Rockwell Museum, one of only two Smithsonian affiliates in upstate New York. Economic … using an $80,000 state grant it received to update its two decades old Comprehensive Plan. The updated plan, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-picturePhysical Accessibility to Programs and Services (2025MS-1)
… and one Village (together “the Municipalities”), based on four categories of accessibility: Approach and Entrance … as the Office of the State Comptroller (OSC) opining on the legality of any of the Municipalities’ facilities … with, the ADA. See Appendix A for more information on the ADA Checklist for Existing Facilities. The selected …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9DiNapoli: New York on Stronger Financial Footing
… and determine actual spending growth. Spending of $589.5 million from a settlement with JPMorgan will be paid out of … approximately $115 million transferred from the Mortgage Insurance Fund for housing and homelessness programs and … Tax into the Corporation Franchise Tax and reducing the top corporate tax rate from 7.1 to 6.5 percent; increasing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Agencies Bulletin No. 2239
… Adjusted Hire Date: OSC has developed an ORP/VDC Breaks Calculator and comprehensive ORP/VDC Breaks in Service Job … agencies with the breaks in service calculation. The calculator should be used by agencies when calculating breaks … Job Aid contains step-by-step instructions for using the calculator and submitting the results to OSC for review. Both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearOperational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to Eliminate the Gap (PEG) … on the city’s June 2023 financial plan released today by State Comptroller Thomas P. DiNapoli. “The city’s adopted … programs and potential savings should be subject to robust public presentation and clear assumptions to funding …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Agencies Bulletin No. 296
… (See Attachment 1) Effective Date The processing of the new changes will take place beginning December 12, 2001. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and … AC973 [pdf] For use by all school districts coterminous with or partly within or wholly within, cities of under … to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCost-Saving Ideas: Legal Requirements
… improvements. Updated 2016 … CostSaving Ideas Legal Requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsTown of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected … $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Legal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking … Request these publications from the Division of Legal Services at (518) 474-5586: Application Forms for …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and Nashville, Tennessee. $32,093 for service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Establishing the Standard Work Day – Enhanced Reporting
… service credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Each job title at your …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… those who need it.” New York’s Aging Population and Demand for Services New York’s population of people aged 60 … funding, has been reduced, which may further increase demand for state-funded services. Many prefer to receive care … other core services provided by local aging agencies. The demand for NYSOFA services has exceeded the availability, …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniors