Search
DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the … quarter of 2023, growing 7.1%. “Growth in local sales tax collections slowed in the second quarter, returning … Forty-nine out of 57 counties had year-over-year sales tax increases during the second quarter, totaling 2.4% …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital projects to cancel or delay, it must prioritize … until it identifies realistic and sustainable replacement revenue.” As the MTA reconsiders which capital projects to … adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital projects to cancel or delay …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
State tax receipts totaled $344 billion through the first quarter of State Fiscal Year 202223 exceeding the Division of the Budgets DOB Enacted Budget Financial Plan forecast by $17 billion according to the monthly State Cash Report released by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionState Comptroller DiNapoli Statement on the Federal Government Shutdown
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal government … New York State Comptroller Thomas P DiNapoli released the following statement today on the shutdown of the federal …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownOpinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … fund. However, to the extent that the advance planning is undertaken for purposes of an existing improvement … Whether the cost of the study is charged against the countys general …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 95-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-10
… Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not … of goods and services. Town Law §118 relates to the form of claims against a town. Section 118(1) provides that, … the 1982 amendment was to eliminate the certification or verification requirement and instead provide towns "the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… & Co.. In addition, BofA Securities, Inc. acted as Lead Dealer Manager, along with Loop Capital Markets as Co-Dealer Manager, to assist the State with an Invitation to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on September 26, 2006. The legislation required that federal contract, grant, … Federal Funding Accountability and Transparency Act of 2006 OMB Memo on Subaward and Compensation Data Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataIX.7.B Funds Distribution – IX. Federal Grants
… on Funds Distribution, see Chapter XIX, Section 6.B for ESA On-Boarding Agencies and Chapter XIX, Section 6.C for Non-ESA Agencies. Guide to Financial Operations REV. 03/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … of state resources. Agencies access the Manage Billing Worksheet screen to select the bills they want to approve for … Later also requires an additional step of Processing Worksheet Approval. After approval, the system creates actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. Agencies that have not yet started using … agencies: Establish their own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… name(s) in which the confidential information resides. Imaging and Attachments In addition, there may be … with Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance of this Guide. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingII.4 Overview – II. New York State Financial Accounting
… Basis of Accounting; and Cash and Basic Financial Statements. An important element of financial accounting and … in the preparation of annual and interim financial statements; facilitates the comparison of information from … applied by OSC in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleMandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a … your payroll records until the member retires. Note: There are some exceptions to mandatory contributions. ERS members … New York State correction officers in Tiers 5 and 6 are not required to contribute after 30 years of service. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsDays Worked – Enhanced Reporting
… calculate the days worked for your employees is a crucial part of employer reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… be required by OSC. Any State agency that is expected to discontinue operations must return the full amount of the … Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and Finance. Create an AP … Vouchers of this Chapter for the amount of the reduction to the advance. The Special Use Vendor ID, fund, program, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advance