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Opinion 92-22
… prepares its own assessment roll may maintain a private tax certiorari practice limited to representing the owners of … ask whether a village comptroller may maintain a private tax certiorari practice limited to representing the owners of … purpose of reducing the assessments of real property for tax purposes. Article 18 of the General Municipal law (§800 …
https://www.osc.ny.gov/legal-opinions/opinion-92-22XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… renewal term, provide certification (ST-220-CA) to the contracting agency that the requisite (ST 220-TD) … in writing to waive the certification requirements. The contracting agency should request OSC's concurrence on their … in all contract packages submitted to OSC for approval. Contracting agencies should visit the Department of Taxation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … when adding in the appropriated fund balance, which is up to triple the State’s 4 percent statutory limit. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… with mental health professionals, are not adequately training staff and too few have services readily … events, making the need for comprehensive mental health training, services and supports even more critical. State law … whether schools’ programs meet the minimum requirements or assess their effectiveness. In addition, based on DOE’s …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… closures, through its Tuition Reimbursement Account (TRA), which is funded through assessments on schools. Without … risk of closing, growing refund claims could deplete the TRA. One of SED’s oversight responsibilities is to make sure … the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: New York Must Do More To Reduce Maternal Deaths
… creating a Maternal Mortality Review Board and a statewide expert work group to improve postpartum care. Better …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for Covid expenses … including rolling stock purchases and extending the Second Avenue Subway and the MTA looks on pace to reach its goal of … has also put nearly $7 billion in funding for the Second Avenue Subway Phase 2 under review, however, the project is …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureOpinion 89-50
… pursuant to a statutory obligation or properly authorized contract under which the municipality receives fair and … company in addition to the annual sum specified in the contract …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 88-64
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and … -- Insurance (joint agreement between municipality and public housing authority to provide employee health and …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 2000-22
… municipal service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town … Whether an appointed town attorney would have a prohibited interest in a preexisting …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Local Sales Tax Data, Reports and Resources
… Visualizations Annual and Quarterly Reports Understanding Local Sales Tax Local Sales Tax Sharing Interactive Map Monthly and Quarterly … Collections by Jurisdiction and Region [.xlsx] 2026 Local Sales Tax Collections Totaled $6.1 Billion in the First … Office of the New York State Comptroller Local Sales Tax Data Reports and Resources …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesDiNapoli: Fewer School Districts Overriding Tax Cap
… have also resulted in some large year-to-year fluctuations for some districts. For example, one district’s allowable levy limit was 21.7 … include: Property taxes are the major revenue source for school districts outside of New York City. In 2013, these …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… written policies for departmental cash receipts or implemented procedures to provide guidance for employees … County) The treasurer did not maintain appropriate records or provide the board with monthly financial reports. Company … which employees were authorized to collect cash receipts or the processes for determining accountability over cash …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… U.S. Attorney Trini E. Ross announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before Chief U.S. District Judge Elizabeth … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State … US Attorney Trini E Ross announced today that that Joseph Geer 40 of Caledonia NY pleaded guilty …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… that would connect with facilities in a nearby city. You ask whether it is permissible for the town to establish a …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… in state pension payments sent to her mother, whose death had not been reported to the pension system. As part of … upfront. “Ms. Walsh tried to profit off of her mother’s death and defraud the state pension system,” DiNapoli said. … residents of New York State.” “Ms. Walsh used her mother’s death to her advantage and continued to inexcusably collect …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullV.3.E Programs – V. Chart of Accounts (COA) Governance
… from Appropriation Bill Copy (i.e. all capital letters line). OSC is responsible for requesting any new major … from Appropriation Bill Copy (i.e. all capital letters line). Level 5- Budgetary Program- Directly relates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Agencies Bulletin No. 2229
… Loc Pay - 8 hour (LCA) $2477.80 Seas Loc Over 1520 - 8 hr. (LCB) $1.63/hour Seasonal Loc Pay - 7.5 hrs. (LCC) $2477.80 Seas Loc Over 1425 - 7.5 hr (LCD) $1.74/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1202.46 Seas LOC Mid Hud over 1520 8hr (LCF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… status of the 11 recommendations made in our initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background Medicaid managed care … status of the 11 recommendations made in our initial audit report Medicaid Managed Care Organization Fraud and Abuse …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-65 ). About the Program State … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-follow