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DiNapoli Releases Report on NYS Executive Budget
… of 0.4% or $495 million. All Funds tax collections are forecast to grow by 3.4% or $2.6 billion, reflecting … priority should be placed on building statutory rainy day reserves, which are governed by rules for deposits, … the Pandemic The Case for Building New York State's Rainy Day Reserves …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetMembership Milestones for Employees’ Retirement System (ERS) Members
… If you are in the Employees’ Retirement System (ERS), no matter which retirement tier and plan you’re covered under, there are important milestones you need to know. Understanding your milestones will help you …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOpinion 94-26
… the limitation on district assessments in section 980-k is computed with reference to general town taxes within the … district charge pursuant to General Municipal Law, §980-k is made by reference to the levy of town taxes or village … to General Municipal Law, §980-b, every "municipality" is authorized to adopt a local law, subject to permissive …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Performance of the Excelsior Jobs Program
… of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement before … not support that the sampled companies met the agreed-upon job growth and investment benchmarks for 5 of the 39 … In four separate instances, ESD adjusted the annual job creation requirements from the original agreement after …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… villages. While AIM payments to cities are made at various times throughout the year, towns and villages receive their … there are changes to the AIM program. In State Fiscal Year 2026-27, New York’s cities, towns and villages will receive … sales tax collections used to fund them. Beginning in July 2022, all cities (other than New York City) and 1,465 …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaEmergency Service Communication Surcharges (2017-MS-4)
… NG911 capabilities such as sending text, picture and video messages to 911. 1 Voice over Internet protocol …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Village of Spencerport – Financial Management (2013M-134)
… 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 91-32
… against gifts and loans does not apply to the Onondaga County Resource Recovery Agency [OCRRA], a public benefit corporation. The county, however, is precluded by this prohibition from … from the operation of facilities by OCRRA. (2) If the county were to exercise its powers of eminent domain on …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Comptroller DiNapoli Releases Audits
… from the 11 vouchers totaling $10.8 million the Department certified as appropriate and paid to WSP from October 1, 2022 … in an unnecessary $3,413 expense. The Department also certified that a sample of salary expenses paid to four CHSC … were authorized. As a result, the Division inappropriately certified to the Comptroller’s Office that the $24.1 million …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in November
… with Silver Creek School District for Native American student tuition. $1.8 million with New York State Independent … Corporation site in Oneida County. $1.4 million with the Student Conservation Association for administration of the Student Conservation Education and Stewardship Program. …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberOpinion 88-2
… have to be founded in a physical improvement, but can also be based upon a service which enhances the value of … of Article 5 which relate to special assessments and which can not be superseded by local law. In accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-88-2XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… agency has not properly designated an employee’s official station, the employee will, as outlined below, likely incur … tax implications associated with an employee’s official station designation, (ii) understanding the consequences of … of his or her “tax home,” and (iii) monitoring official station designations to prevent employees from unexpectedly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationVillage of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… company rather than directly to the businesses leasing those properties and creating jobs. The Agency does … directly to the businesses providing jobs and not to leasing agents. Establish and implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… district’s bank account. Set up electronic funds transfer (EFT) with the bank to receive payments from the State and …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
… audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual … and sufficiently detailed audit of the town supervisor’s records to determine whether the accounting records are properly maintained, as well as that reports are …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32State Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller approved 3,988 contracts for state agencies and public authorities valued at $7.0 billion and approved more than 5.1 million payments worth nearly … In July and August the Office of the State Comptroller approved 3988 …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustOpinion 2007-1
… exceptions established by the State Legislature (see, e.g., GML §§103 [3],[4)], 104), there are several … of creativity in the performance of the contract (see, e.g., People ex rel. Smith , supra ; Zack Associates v Setauket … Value Management Consultants v County of Nassau , Supreme Ct, Nassau County, May 7, 1999, O’Connell, J, affd 274 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… Risk: The Fund will generally withhold support from audit committee members or directors responsible for climate … evaluate companies’ climate performance including climate transition strategies and plans, greenhouse gas emissions …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesCost-of-Living Adjustment – Divorce and Your Benefits
… to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the … the retiree’s monthly retirement benefit while the retiree is still living. A DRO will be reviewed to determine whether … intent to provide the ex-spouse with a COLA. If the intent is to prohibit an ex-spouse from receiving a share of the …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment