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DiNapoli Announces Latest Fiscal Stress Scores
… with non-calendar fiscal years were designated in stress. School district scores are released in January. For FYE 2024, … “moderate fiscal stress,” along with the towns of Massena (St. Lawrence) and Yates (Orleans) and the villages of … that number is nearly double what it was 10 years ago. In 2025, DiNapoli’s office has made additional targeted outreach …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… financial health. DiNapoli releases fiscal stress scores for municipalities excluding New York City twice a year. The scores announced today are for local governments operating on a calendar year basis for fiscal year 2023, covering all counties and towns, 44 …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… 9.7 percent of all local government revenue, according to a comprehensive report on local sales tax released today … along with many towns and villages, depend on these funds to pay for essential services and operations, revealing the … across New York State,” DiNapoli said. “As we work to rebuild our economy, we must also help repair the damage …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsComptroller DiNapoli Releases Municipal Audits
… County , Genesee County , Georgetown Fire District , Greene County , Hewlett Bay Fire District , Long Lake Fire … fully understanding the district’s financial condition. Greene County – Court and Trust (2014M-294) The records … Ind Dev Agency Dutchess Co Genesee Co Georgetown FD Greene Co Hewlett Bay FD Long Lake FD No 1 Town of Milford …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… out-years remain a concern and there is a lack of clarity for some key spending areas. New York has made great strides … 2014-15. Based on these projections, and after adjusting for prepayments and other proposed changes, DiNapoli … into the Rainy Day Reserve Fund and allocates $315 million for the Rainy Day Reserve Fund and the Tax Stabilization …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionOpinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of … facility near the homes of certain residents of the school district. These residents allege, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Disability Retirement – When Employees Retire
… Accidental and Performance of Duty Disability Documents Notice of Accident To qualify for an accidental disability retirement, the member must file written notice with us within 90 days of the accident. The notice must detail the time and place of the accident, the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementUnified Court System Bulletin No. UCS-338
… F8, G9, SA, SD, SG, SK, SN, SR, SY, S9 and 87) provides for an increase in Location Pay effective April 1, 2024 for employees located in the City of New York and the … or Orange. A side letter to the CSEA Agreement provides for an increase in the Senior Officer Series Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all … To determine if the Department of Taxation and Finance has adequate controls to ensure that all wireless …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOversight of Mental Health Education in Schools
… impacts on students as a result of schools being closed, physical distancing guidelines and isolation, and other … and best setting for comprehensive prevention and early intervention services for all students, including those … not require school districts to submit any documentation or other information to verify their compliance with the Law, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsState Comptroller DiNapoli Releases Audits
… to physical health. While instruction is the cornerstone for promoting students’ mental health, a holistic, … would also include mental health awareness training for school staff and ready access to in-school mental health supports and services for all students. A prior audit report, issued in August …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 95-3
… SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county … levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county … Law, §1262(d). The amount of county sales tax set aside for county or educational purposes must be determined from …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-10
… (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … of chapter 386 discloses no discussion of the intended meaning of the provision. No discussion of this provision … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of …
https://www.osc.ny.gov/legal-opinions/opinion-95-10New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… growth in both crop and animal production led total farm employment to climb to a new high of 23,868 in 2021. 4 … in 2021. On January 1, 2020, new State wage standards for farm workers went into effect. These standards required … Statistics As shown in Figure 3, the average annual pay of farm workers also increased steadily in the years leading up …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… Section 4.B – Certification of Vouchers of this Chapter, for more information about requirements for certifying vouchers. Matching will be enforced on every … order will help to ensure vouchers are appropriate for payment. Process and Transaction Preparation: Online …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOverview – World Trade Center Presumption
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, you may be able to take advantage of the World Trade Center Presumption Law. It provides a presumption … permanently disabled, this law will help you qualify for a World Trade Center accidental disability presumption or help …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewCost-of-Living Adjustment – New Career Plan
… benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 … than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… Once you meet the eligibility requirements, including age and … the first $18,000 of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living-adjustments (COLAs) …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustment