Search
Opinion 91-19
… gift under these circumstances. As noted, a fire district only has those powers expressly or by necessary implication …
https://www.osc.ny.gov/legal-opinions/opinion-91-19State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Citizens Hose Company – Board Oversight of Financial Operations (Ontario County) Auditors determined Citizens Hose Company did not have adequate controls in place to ensure that company funds were safeguarded. The company’s bylaws were …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… FSA, DCAP and HRA in a timely manner. East Rochester Union Free School District – Procurement (Monroe County) District … Without a secure e-record storage system in place, there is a risk that unauthorized changes or modifications could be … $3.3 million. These practices resulted in real property tax levies that were higher than necessary. Track state and …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsOpinion 96-15
… St Comp No. 80-334, p 98; see also Incorporated Village of Ardsley v Town of Greenburgh , 79 AD2d 628, 433 NYS2d 626, …
https://www.osc.ny.gov/legal-opinions/opinion-96-15The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights … citywide, and contributed $55 billion in taxable sales to the City’s economy. Taxable sales in retail trade declined by … The COVID19 pandemic has affected the retail trade sector …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Mattituck Fire District – Claims Audit (2025M-48)
… 1 Refer to Appendix D for further information on our sample selection. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48The North Country Is Among the Top Regions in the State for Agricultural Sales
… and an essential part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, … in other commodities including being the top producer of maple syrup, hay and other crops (which include grass seed, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryLegal Aid Society
… the appropriate level of scrutiny over the AFC Program, which includes verifying that the amounts on Legal Aid’s …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyDiNapoli: School District Revenue Growth Slows
… school districts have faced major fluctuations in their federal and state aid over the last decade and revenue growth … are struggling for a way out,” said DiNapoli. “State and federal aid have noticeably slowed, local property tax … total, state aid accounted for 34 percent ($20 billion), federal aid 5 percent ($3 billion) and 48 percent from local …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… of the Fund's proposal: 2017 Goodyear Tire and Rubber Co. Nisource Inc. 2016 J.M. Smucker Co. Centerpoint Energy Coca Cola Enterprises Raytheon Union … Creek Timber Company Inc. Qualcomm Inc. Southwest Airlines Co. 2012 CSX Corporation The Kroger Co. PG&E Corporation …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureVillage Official Heading to Prison for Stealing More Than $100,000
… State Comptroller Thomas P. DiNapoli and Oswego County District Attorney Gregory Oakes announced today that … of the now-dissolved village of Altmar in Oswego County, was sentenced to 2 to 6 years in state prison after … State Comptroller DiNapoli and Oswego County DA Gregory Oakes announced today that Margaret Bailey …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000About the Regulation – Reporting Elected and Appointed Officials
… Work Day and Reporting Resolution? No. The requirements only apply to elected and appointed officials who are members …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationThe VendRep System
… is certified, it is available for review by the State contracting entity. Also, after the contract is … is complete and ready for certification. Searching for New York State contracts Through the VendRep System, vendors and …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemThe Ex-spouse’s Payments – Divorce and Your Benefits
… to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsThe Monthly Report – Enhanced Reporting
… through Retirement Online including their earnings the number of days worked and more …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-reportThe Monthly Report – Legacy Reporting
… NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/monthly-reportFiling the Resolution – Reporting Elected and Appointed Officials
… and it must include a raised seal and affidavit of posting. Rev. 5/22 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… million higher than the latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and a mid-year report on … settlement dollars. “New York’s cash position continues to improve with higher-than-expected tax collections and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli Announces Latest Fiscal Stress Scores
… be difficult to overcome challenges that have been years in the making. Local officials should be carefully examining … report that examined fiscal stress trends over the past three years, DiNapoli noted 65 municipalities have been … the period. Of those, 28 were in stress in two of the past three years and 19 municipalities were designated in stress …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not …
https://www.osc.ny.gov/legal-opinions/opinion-93-27