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Town of Lee – Financial Management (2025M-63)
… Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference … for a particular purpose. Maintaining a reasonable level of unrestricted fund balance provides a cushion against … Municipal Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Village of Leicester – Financial Management (2025M-7)
… financial condition is its level of fund balance, which represents the difference between revenues and … management and control of the Village’s financial affairs, which includes adopting the annual budget and establishing … respectively, at the end of the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Office of the State Comptroller OSC and Reported the res …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18DiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… patients remotely and launch new initiatives such as the Test & Trace Corps. The system hired 1,305 technical … year (FY) 2022, excluding $3 billion in costs for the Test & Trace program. Total COVID expenses are also expected …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… between males and females narrowed between 2019 (68.3% vs. 53.5% and 2021 (65.5% vs. 54.5%) as more women sought employment. Female and male …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceDiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… site of an abandoned auto repair garage in the Village of Canton into a community green space with access to the Grasse … Fund from such parties. For this project, the village of Canton will demolish the existing building and then landscape … site of an abandoned auto repair garage in the Village of Canton into a community green space with access to the Grasse …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-county30% New York State Initiative
… physical health if the meals provided are high quality and healthy. The Department of Agriculture and Markets (AGM), … of the Laws of 2018, the Initiative is intended to provide healthy New York-sourced food products to children as part of … eligible foods that support local farmers and provide healthy choices for children, and to reduce certain …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeDiNapoli: MTA Budget Gaps Return
… After a brief period of financial stability secured by an infusion of state funds last year, the Metropolitan Transportation Authority (MTA) now faces growing fiscal uncertainties and risks that create projected budget gaps that start at $211 million … After a brief period of financial stability secured by an infusion of state funds last year the Metropolitan …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnApplying for Previous or Military Service Credit – Basic Plan for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 70a 71a and 75 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1505/applying-previous-or-military-service-creditTravel FAQs
… receipt for each trip, or can I use a prepaid mass transit card which would result in a receipt only for the initial … status? Can I charge expenses for other employees on my T-card? Am I required to submit receipts for charges on my … submission, as indicated in the Travel Manual, such as revocation of the employee’s T-card. (Return to Top) The …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsState Comptroller Thomas P. DiNapoli Statement on Mayor de Blasio's State of the City Address
… "Mayor de Blasio has managed the city’s finances responsibly and … challenging times and New Yorkers need leaders like Mayor de Blasio." … Mayor de Blasio has managed the citys finances responsibly and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-mayor-de-blasios-state-city-addressApplying for Previous or Military Service Credit – Basic Plan for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 70a 71a and 75 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1500/applying-previous-or-military-service-creditDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… statutory cap is now projected to reach a low point of $604 million at the end of SFY 2018-19; Proposes to reinstate …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionNew York State Comptroller Thomas P. DiNapoli Gives Best Wishes For New Year, 01/01/15
… “New Year's Day is a fresh start and a time to embrace new goals derived from lessons learned over the past year. Across the state from Buffalo to … New Years Day is a fresh start and a time to embrace new …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-thomas-p-dinapoli-gives-best-wishes-new-year-010115DiNapoli Report Highlights Local Government Reliance on Federal Aid
… $2.6 billion, or 55 percent of the total federal aid reported by local governments, school districts $1.6 billion (33 percent), cities $274 million (6 percent), towns $198 million (4 … (10.1 percent), New York City schools (6.5 percent), other cities in the state (5.7 percent), other school districts …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 90-54
… the State and Local Retirement Systems constitute marital property subject to the equitable distribution provisions of … payable from the Retirement System constitute marital property subject to the equitable distribution provisions of … for a post-retirement death benefit, that benefit is the property of the post-retirement death benefit designated …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 97-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … INSURANCE LAW, §§9104, 9105: Unless otherwise provided by special act, the members of a volunteer fire department … be used for the benefit of the department, as determined by the members of the department. Sections 9104 and 9105 also …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-7
… Contract (fire commissioner as officer and stockholder of company contracting with fire district) -- Maintenance … contract and his compensation from the corporation is not directly related to the contract. The fire district has … section 802(1)(j) provides an exception for "purchases or public work" by a municipality located within a county having …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-government