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Opinion 92-17
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to … school district purposes shall be distributed to the towns in the county or whether such areas may be omitted entirely from the sales tax distribution scheme set forth in the agreement. Under subdivision (a) of Tax Law, §1262, a …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 92-31
… LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its … reports, bulletins or other information relating to the official acts and meetings of the officers, employees, … activity or pursuant to express statutory authority, it is not a proper municipal purpose to raise revenues by …
https://www.osc.ny.gov/legal-opinions/opinion-92-31State Agencies Bulletin No. 1215
… 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $23,000 in 2013. An additional deferment is also available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $22,500 in 2012. An additional deferment is also available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2002-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are … position and discretionary programs if greater preparation is not taken, according to a report released today by State … and the risk of its lasting consequences, the city is vulnerable to reductions both in federal spending and …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growState Agencies Bulletin No. 2354
… bulletin is to provide processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential for eligible employees at DOCCS. Affected Employees: … Weekend Voluntary Overtime Differential has been approved for certain employees in a position represented by the SSU - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… “Reliable emergency medical services can be a matter of life or death, and New Yorkers rightly expect to receive … In New York state, EMS are provided by an assortment of public and private entities. These may be funded by local governments, users of the service, insurance, or a combination of these and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with … $839,530 and $1.1 million, or between 109% and 124% of the ensuing year’s budget. The board did not consider …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… Stronger-than-anticipated revenue and savings initiatives will allow New York City to maintain … challenges, including costs to assist asylum seekers and fiscal cliffs for several programs. Given current reserve levels, budget risks, and an uncertain economy, the city should leverage short-term …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: State Needs to Improve Services for Vulnerable Adults
… The State Office of Children and Family Services is not adequately overseeing adult protective service providers responsible for protecting vulnerable adults to ensure they are handling … for protecting them must do a better job.” Elder abuse is a problem nationwide, with 1 in 10 older adults subject to …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … file the required 2013 and 2014 annual financial reports with the Office of the State Comptroller in a timely manner. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Debt – 2022 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the … 2017-18. $61.9 billion of State-Supported debt, as defined in State law, an increase of 20.8 percent since SFY 2017-18. $70 billion of debt reported in accordance with Generally Accepted Accounting …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases School District Audits
… procured them in a manner that is in the best interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six professional service providers paid $301,023 during … the same insurance provider for about 20 years and each of the four remaining vendors for at least 10 years without …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent removal from service) of … tanks X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… of dollars in payments that should not have been paid or for which they could not provide proper justification,” … the ongoing physician bonus program. Their full response is included in the report. Read the report , or go to: … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesSyracuse City School District – Information Technology (2025M-129)
… or plan to initiate corrective action, and their response is included in Appendix B. We conducted this audit pursuant … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Cost-Saving Ideas: Managing Workers' Compensation Costs
… governments can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector … as authorized by the Workers' Compensation Law Participate in a county self-insurance plan as authorized by the Workers' Compensation Law Seek Competition Review vendor and self-insured options and costs at regular intervals. If …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsOperational Advisory No. 29
… stop payment requests for checks. Effective July 1, 2025 , the following changes will go into effect: Agencies … assign the new role of NYF_AGY_AP_PYM_STOP_REQ to agency staff that will enter stop payment requests directly into the … they work on assigning the required SFS role to agency staff. Agencies will no longer need to email an AC3337 to OSC …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-ssp