Search
Opinion 91-29
… telephone and television charges, and gifts); (procedure to make fire department recipient of tax moneys); (power to require treasurer to be bonded) -- Recipients (procedure to make fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 91-21
… mentioning County Law, §201, held that fees earned as a result of the administration of estates by a county treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 91-14
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- Permissive (need for prior to …
https://www.osc.ny.gov/legal-opinions/opinion-91-14DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… of $3.9 billion that will be used to prepay expenses for the next fiscal year, helping the city balance its FY … now while revenues are strong and formalizing a policy for managing reserves in the future. “New York City has … to its residents. Preparation and transparency will be key for the city to navigate financial uncertainty.” Strong …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli Announces Sale of General Obligation Bonds
… bonds totaling $215.2 million. The state expects to sell $146.2 million for new money transportation, … Depending on market conditions, the state also expects to sell $69 million to refund a portion of certain outstanding General Obligation …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… the arrest of Linda Burrows of Fillmore, New York for the alleged theft of $29,893 in state pension checks sent … and I thank District Attorney Jones and the state Police for working with us to hold Burrows accountable.” New York … this arrest.” Burrows’ mother retired as a custodian for the Yorkshire Pioneer Central School District and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… leaders should focus on measures to improve accessibility for those with the lowest incomes.” Key highlights of the … The Bronx and Brooklyn faced the highest average price for monthly broadband service among the five boroughs as of … suggests local infrastructure is less of an impediment for internet access than in other parts of the state or …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information. For more information regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpInflation in the New York City Metropolitan Area
… in March 2022 compared to the same month a year ago. 1 For over a decade following the Great Recession of 2008, … remained low, generally under 2 percent; however, price increases began to accelerate in the spring of 2021 and are … NYC metro area. 2 During this high inflationary period, increases in the NYC metro area have been less than those …
https://www.osc.ny.gov/reports/inflation-new-york-city-metropolitan-areaState Agencies Bulletin No. 2262
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry … must be transferred to an appropriate position. Reporting Retroactive Changes in Comp Rate Code: Retroactive Changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… our state’s pension fund remains one of the strongest and best funded in the nation,” DiNapoli said. “These rates – in … 31, 2024. NYSLRS is consistently ranked among the nation’s best funded retirement systems. A high funding ratio means …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26State Agencies Bulletin No. 2271
… Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and … most Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income … method. The amount of the taxable value is not considered salary for the purposes of computing retirement benefits. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… the number one U.S. pension fund, and the third globally, for its work to address climate risk. It was the Fund’s … as the number one US pension fund and the third globally for its work to address climate risk …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… [read complete report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our … – Revolving Loan Program (2021M-102), released in December 2021. The audit determined that Corporation officials did … Revolving Loan Program 2021M102 released in December 2021 …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… and whether funds at these developments are being used for intended purposes. Our audit covered the period from … enter into written management agreements with agents for management services; these agreements must be approved in … failed to provide a safe and clean living environment for residents, and they misspent funds. Across the three …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsChurchville-Chili Central School District – Procurement (2025M-18)
… should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned … without favoritism. Specifically, officials responsible for purchasing did not: Advertise in the District’s official …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – February 20, 2025 Understanding the Program … was not identified by either individual. As a result, two fire companies received more money than their …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli Report Tracks MTA's Shifting Revenue Streams
… The Metropolitan Transportation Authority (MTA) pays for its operating budget from a wide variety of sources, but … ridership. The MTA expects continued gradual ridership increases along with lower levels of fare evasion will bring … up to 74% of 2019 levels by 2026. With 4% fare and toll increases planned for August 2025 and March 2027, the MTA …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… of businesses that received financial benefits. As a result, projects were missing applications, cost-benefit …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fPort Washington Union Free School District – Payroll (2025M-38)
… maintenance, security and transportation employees’ salaries and wages? Audit Period July 1, 2023 – December 31, … Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. … paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38