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Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
The purpose of our audit was to review the Towns cash receipts and assess the completeness and accuracy of the Towns records and reports for the period Januar
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andTown of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 29, 2016, in … The purpose of our review was to assess the Towns progress as of March 29 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of July 11, 2016, in … The purpose of our review was to assess the Towns progress as of July 11 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… a number of industries including energy, electronics and medical sectors as well as general industrial manufacturers. … iCardiac, a spinoff from the University of Rochester’s Medical Center, currently employs 80 people. The company … contributes to clinical trials across the globe. Trillium Group, a fund manager for the In-State Private Equity …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundTown of Lewis – Records and Reports (2025M-17)
… total of $187,553. Expenditures totaling $50,038 for New York State and Local Employees’ Retirement System … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in … our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fDiNapoli Releases Climate Action Plan
… Thomas P. DiNapoli today released a Climate Action Plan to protect and invest the assets of the $210 billion New York State Common Retirement Fund (Fund). The plan lays out a path for the Fund to further address climate … Thomas P DiNapoli today released a Climate Action Plan to protect and invest the assets of the $210 billion New …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planState Agencies Bulletin No. 468
… Wage Adjustment used by OSC in Time Entry for processing app …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsState Agencies Bulletin No. 1275
… before the calculation of Federal taxes. Effective October 1, 2013, the mandatory contributions made by Tier 3, … 414(h). Effective Date(s) Institution pay checks dated October 17, 2013 Administration pay checks dated October 23, 2013 OSC Actions OSC has created new deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… County at 10.4%. Several other counties experienced near double-digit growth, including Yates (9.9%), Broome …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… were working in 2016, according to a report released today by State Comptroller Thomas P. DiNapoli. But regional … diverse workforce is a key strength as we compete in today’s global economy," DiNapoli said. "Statewide, … were working in 2016 according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… and long-term financial plans should this revenue source slip further.” DiNapoli’s report found outside of New York …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… than one percent for the 2016 fiscal year, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report noted the allowable tax levy growth factor will be … to the 2015-16 tax levy cap of 1.62 percent. Read the report , or visit: … than one percent for the 2016 fiscal year according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Opinion 91-16
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … should be calculated on the basis of agate measurement or actual line count. Real Property Tax Law (RPTL), §1014 … to pay for official notices and advertisements authorized or required by law to be published at the expense of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 91-1
… AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486). In our view, however, section … a single advertisement in one or more appropriate newspapers having circulations covering the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 90-5
… a decision to a governing body and is silent as to the mode of its exercise, the governing body expresses its will …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … - effect of Fair Labor Standards Act) GENERAL MUNICIPAL LAW, §90; 29 USC §201 et seq. : With respect to the provision … ( National League of Cities v Usery , 426 US 833, 96 S Ct 2465, 49 L Ed2d 245 [1976]), the U.S. Supreme Court, in …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 91-55
… governing board of any municipal corporation operating an electric public utility service shall establish solely by … amounts entered in the depreciation reserve account of the electric utility service as the depreciation accruals for … accounts. It follows that the revenues of a municipal electric utility to which such provisions are applicable must …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 91-7
… in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire department other than the one providing fire protection) TOWNS -- Ambulance Service (authority to contract … LAW, §209-b; TOWN LAW, §184: A town, on behalf of a fire protection district, may contract with the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-91-7