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New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New … Economic Trends Job Recovery and Unemployment Rates: New York City and New York State Unemployment rates for New … Unemployment rates for New York State New York City and the balance of the State …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Opinion 90-33
… mayor, "during the absence or inability of the mayor, is vested with all the powers and may perform all the duties … during the mayor's absence or disability. Therefore, it is our opinion that, at a village board meeting from which the mayor is absent, the deputy mayor has the power to appoint officers …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Village of Earlville – Collections (2024M-128)
… we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also … identified that staff in the Clerk-Treasurer’s office did not routinely issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Opinion 90-26
… the estimated maximum cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St Comp 1966, pp 581 and 636; 25 Opns St Comp 1969, p 337; 1979 Opns St Comp No. 79-919, p … for the excess amount to be expended for the project (25 Opns St Comp 1969, supra ). Of course, since the original …
https://www.osc.ny.gov/legal-opinions/opinion-90-26DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… "most" itemized deductions, while retaining those for home mortgage interest and charitable deductions. Among the … more than one in five taxpayers in the state reported mortgage interest deductions, averaging $8,727, while 29 … 15, 25, 34, and 35 percent. For those business owners who pay taxes on their firm's income taxes through the personal …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planTravel Advisory No. 4
… of the travel event, and the start and end dates and times of the travel event and/or expense. This requirement … header level of expense reports. XIII.2.B Expense Report Submission Updated to reorder XIII.2.A to XIII.2.B. XIII.2.C …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfAvoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29IX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… to OSC BSAO directly, however it must be attached to the contract within SFS. When the contract is submitted for OSC approval, OSC will review the … Date is used to control processing. After a grant’s budget period ends, agencies have a defined amount of time within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesOpinion 94-14
… a mere modification of the earlier project and, therefore, is not prohibited by the amended General Municipal Law, §854(4), is a question of fact. You inform us that the city's … assistance by the IDA for further development at the site of these projects would be prohibited under article 18-A …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 94-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Powers and … state the views, opinions or positions of such individuals on matters involving the board on which they serve. Moreover, … NYS2d 675; Schulz v State, 148 Misc 2d 677, 561 NYS2d 377 app dsmd 175 AD2d 356, 572 NYS2d 434, lv den 78 NY2d 862, 578 …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Compliance With School Safety Planning Requirements (Follow-Up)
… Commissioner’s Regulations (State Regulations) and DOE Chancellor’s Regulations (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop school-specific emergency response …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followState Agencies Bulletin No. 1201
… to the data entry and processing of Rehire, Concurrent Hire, and Transfer transactions in PayServ as a result of SSN … Affected Employees Agencies entering Rehire, Concurrent Hire and Transfer transactions online/directly in PayServ … Tuesday, November 13, 2012, all Rehire, Concurrent Hire and Transfer transactions entered directly into PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… with Developmental Disabilities (OPWDD) was arrested today on multiple charges of identity theft and grand larceny for … agency-issued gas cards to allegedly steal nearly $8,000 in gas for his personal use, State Comptroller Thomas P. … count of petit larceny. Thomas was arraigned and released on own recognizance. He is due back in court on Aug. 22. A …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealOpinion 89-6
… However, this statute does not expressly state who is to be the ultimate recipient of those funds. In Goodman v … treasurer, they rarely indicate the governmental body that is to receive title to them or for whose benefit they are to be applied. It seems clear that the ultimate recipient is the one to whom payment is to be made. Consequently, we …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 95-17
… out of the town general fund (Opn No. 88-33, supra ; cf . Town Law, §§57, 209-r, which provide, in certain … a district could not gratuitously convey land to a town; cf . Town Law, §208, which provides for the joint … to a sewer district in the town without consideration ( cf . 1990 Opns St Comp No. 90-1, p 1). Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… of Islip Board members. During 2013, the Agency reported 89 projects with active agreements, 70 of which generated …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overAdoption Subsidy Program (Follow-Up)
… in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption … alternative homes for hard-to-place and handicapped foster children. The Program, administered by local social services … assist adoptive parents in the care and support of these children. We found that payments were supported and were in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… need to be watched closely by the state so patient care is not jeopardized, nurses are not overworked and employers … not have set time frames for investigating complaints. It is DOL's practice to combine complaints and investigate them … of changes as a result of the audit. The full response is included in the audit. Read the report or go to: …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesOpinion 89-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of … by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of … STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) …
https://www.osc.ny.gov/legal-opinions/opinion-89-8