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Examples from GASB Statement 34 - Statement of Activities
… 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- Transfers … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Agencies Bulletin No. 2216
… 361 of the Laws of 2022, which implemented the 2021 - 2026 Agreement between the State of New York and the Civil … 190 of the Laws of 2023, which implemented the 2023 - 2026 Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceState Agencies Bulletin No. 2357
… of Budget (DOB) approved an increase to Hazard Pay for M/C employees effective July 2025 who currently receive … has increased the systematically calculated hourly rates for Time Entry Earnings Code HZ5 to $1.00/hour and Earnings … a Next of Kin Affidavit has been previously submitted for a deceased employee’s payroll check, OSC will accept a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … fund balance. Assuming no additional casino revenue is received, the city will have a projected general fund …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… bases because a village is located within the Town. As a result, it is important for Town officials to accurately … $74.3 million in sales tax revenue to the Town. Audit Summary Town officials did not properly budget for and … benefit from the County sales tax distributions. As a result, taxpayer inequities occurred. See Appendix B for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62State Comptroller DiNapoli Releases State Audits and Examinations
… for Services Provided by Long Island Bone and Joint LLP (2016-S-8) LI Bone and Joint routinely waived Empire Plan … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsNYS Common Retirement Fund Announces Third Quarter Results
… of the state fiscal year 2017-2018 was 4.12 percent for the three-month period ending Dec. 31, 2017, with an … returns that will continue to provide retirement security for the pension fund's more than one million members, … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… building the growing low carbon economy. Current reporting is uneven and inconsistent, with limited evidence that … companies are preparing for climate change's impact. Time is short. No matter what the current President says or does … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureNYS Common Retirement Fund Reports Third Quarter Results
… (3.5 percent). The Fund’s funded ratio of 96.1 percent is one of the strongest in the nation. DiNapoli initiated … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United … year ends March 31. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsStatewide Local Sales Tax Collections Up More Than 21 Percent
… today. Collections totaled close to $1.6 billion, up $276 million from July of last year. “Last month’s …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… rebounds from the effects of the COVID-19 pandemic and the standstill it created in New York state in March … DiNapoli said. “Combined with direct federal assistance and restored state aid, the recovery of sales taxes will help … by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… an increase of 3%, or nearly $167 million, compared to the same period last year, according to a report released today by State Comptroller Thomas P. … collections slowed in the second quarter, returning closer to pre-pandemic trends, after significant volatility during …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterLocation Service Providers
… Providers. ” Location Service Providers can submit claims online by selecting “Location Service Provider” as the … being claimed. Required documents can also be submitted online by selecting ‘Upload Claim Documentation’ on the … Funds Go to the Search for Lost Money page to search online or request to download the list here . We will email …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in … Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli said. “Sales tax growth slowed in 2024, and many counties and cities even …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024DiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… billion through the first quarter of State Fiscal Year SFY 202526 $5805 million higher than the most recent Division of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterDiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… tax receipts totaled $85.8 billion through three quarters of the State Fiscal Year (SFY) 2025-26, $2.3 billion higher than estimates released in the Division of Budget’s (DOB) Mid-Year Update to the Enacted Budget … Thomas P. DiNapoli. “The state enters the final quarter of the fiscal year in good financial condition,” DiNapoli …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberState Agencies Bulletin No. 422.1
… Purpose The purpose of this Bulletin is to notify agencies of the procedures to be used when … who would be overpaid if a direct deposit transaction is not stopped or reversed are affected. Background Generally, the State payroll is confirmed one week before payday. This allows sufficient …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsProcurement and Contracting in New York
… Requirements Research Vendor Information Bid Protests Comptroller DiNapoli believes in empowering people to raise … not approve a contract award by a public contracting entity. The Comptroller's independent review of bid protests, … its taxpayers. Resources How to Protest a Contract Award Search Comptroller's Bid Protest Decisions Comptroller's …
https://www.osc.ny.gov/state-agencies/contractsEligibility, the Benefit and Filing – Career Plan
… Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years … early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five … early retirement with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingFine Fire District – Audit Follow-Up (2023M-81-F)
… District’s financial activities. Background The District is located in the Town of Fine in St Lawrence County the … members, with one member appointed as Chairman. The Board is responsible for the District’s overall financial … management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-f