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Opinion 91-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law) SECOND CLASS CITIES LAW, §§4, 75; MUNICIPAL HOME RULE LAW, §23(2)(f): A city of the second class has implied … expenditures for the next ensuing fiscal year ...". The Appellate Division held that both items were legal and …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 90-40
… discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND HEARINGS -- … (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, §4-400(1)(a): A village trustee who is …
https://www.osc.ny.gov/legal-opinions/opinion-90-40DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… levels. The city should continue to identify opportunities for agency savings, which will provide added budgetary … and are manageable under current conditions. The budgets for these years include annual reserves of $1.25 billion that … estimated 1.8 percent, with non-property taxes declining for the first time since FY 2010. Job creation has also …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetOpinion 89-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … possesses the power to contract indebtedness and levy taxes, or benefit assessments upon real estate or to require …
https://www.osc.ny.gov/legal-opinions/opinion-89-8NYS Common Retirement Fund Announces Second Quarter Results
… The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli Releases April State Cash Report
… State tax collections totaled $7.1 billion in the first month of … last year, largely driven by a decline in personal income tax (PIT) collections, according to the state cash report … P. DiNapoli. "The fiscal year is off to a rocky start. Tax collections for the first month of the fiscal year were …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… Tax collections for State Fiscal Year (SFY) 2023-24 totaled $106.4 billion, … estimates through the end of SFY 2024-25. Tax collections for SFY 2023-24 were $5.2 billion lower than the previous … State policy makers should ensure that the enacted budget for State Fiscal Year 2024-25 accounts for such risk.” Tax …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24DiNapoli: MTA Budget Gaps Return
… fiscal uncertainties and risks that create projected budget gaps that start at $211 million this year and increase to $652 million in 2028, according to a new report from State Comptroller Thomas P. DiNapoli. Those … for payroll and benefits, debt service, paratransit, and supplies and materials. Overtime is another growing cost, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnState Agencies Bulletin No. 2301
… agencies that the pensionable overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement … New York City Teachers Retirement System (NYCTRS) and the New York City Board of Education Retirement System (NYCBERS) for the 2025 plan year is $20,958.00. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… the course of nearly four years, Tiede allegedly pocketed cash payments made to the town for various fees and then …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsState Agencies Bulletin No. 2253
… 2024 which implemented the 2023-2026 Agreement between the State of New York and NYSCOPBA for arbitration eligible members (BU01) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… in recent years, rising to $24.3 billion in fiscal year (FY) 2023, an increase of nearly $7 billion from FY 2019, representing an outsized share (41%) of total … on contracts for goods and services has risen faster than other spending and is consuming more of the city’s operating …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Motor Vehicle Theft and Insurance Fraud Prevention Program
To determine whether the Division of Criminal Justice Services DCJS has complied with Article 36A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… receipts, disbursements and payroll. The Board appointed a Deputy Treasurer (Deputy) who performs the same financial … corrective action. Although Village officials submitted a corrective action plan (CAP) in July 2021 with plans to … recommendations, Village officials partially implemented two recommendations and did not implement four …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… “However, policy decisions at the federal level, such as tariffs and federal aid cuts, are currently causing economic …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… [read complete report – pdf] Audit Objective Did Moravia Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2State Agencies Bulletin No. 2339
… inform agencies of OSC’s automatic processing of the April 2025 Arbitration Eligible (BU01) and Non-Arbitration Eligible … 2024 which implements the 2023-2026 Agreement between the State of New York and the New York State Correctional … year 2025-2026 and includes the April 1, 2025 Salary Schedule . Effective Dates: Pay Cycle/Pay Period Type 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2339-april-2025-3-salary-increases-arbitration-eligible-bu01-and-nonVillage of Leicester – Financial Management (2025M-7)
The Board did not effectively manage the Villages fund balance or adopt realistic budgets As a result officials maintained unrestricted fund balance in the general and water funds totaling $729709 and $152143 respectively at the end of the 202324 fiscal year which was sufficient to fund th
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… [read complete report – pdf] Audit Objective Did Sullivan West Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1