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Division of Housing and Community Renewal Bulletin No. DH-118
… wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
Whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad of the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… remediation services statewide. $1.4 million with SPR Holdings LLC to provide an on-call residence suite at the Kirby … Construction Fund $32.6 million with AOW Construction LLC for renovation work at the former Albany High School …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… Health Information Network of New York. $2.7 million with Integrated DNA Technologies Inc. for the supplies related to … windows and heating system at the Fishkill Correctional Facility in Dutchess County. $19.4 million with Consigli … County. $1.3 million with Ramboll Americas Engineering Solutions Inc. to rehabilitate the central heating plant at …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberComptroller DiNapoli Releases Municipal Audits
… of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, … annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The board … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement … normal operations. External Obligating Events AROs must be legally enforceable. Activities associated with the retirement of a tangible capital asset can become legally enforceable due to an external obligating event. Per …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Audits
… Medco Health Solutions, which was subsequently bought by Express Scripts Holding Company. Auditors found United did … Plan’s prescription drug program did not meet or exceed Express Scripts’ best existing rebate agreements for other clients, as required. Express Scripts did not invoice, collect, or allocate …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Subway Ridership Dashboard
… that he has launched an interactive online tool using subway ridership data that details where straphangers are, and are not, returning to the subway system, alongside neighborhood and local demographics, … essential workers and families have always relied on the subway system to meet their work and family needs — both …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDiNapoli Issues Report on Transparency of Village Fiscal Activities
… Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with … State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the … about the village’s financial position and results of operations, and include revenues, expenditures, debt, cash …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… retirement plan on your membership. Call 866-805-0990 (press 2, then follow the prompts). It is especially important … as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an … Plan (PF5549). To request the form, call 866-805-0990 (press 2, then follow the prompts) or send a message using our …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… defendant, Jonnell Rose, was charged with grand larceny in the second degree. “Jonnell Rose allegedly exploited his … and the New York State Police for their partnership in this investigation.” “I want to commend our State Police … with the allegedly stolen funds. Rose was arraigned in Vernon Town Court. The charges filed in this case are …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 88-73
… is in reply to your letter asking whether a town of the second class may establish a capital reserve fund for … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… should also meet high standards of transparency, and I urge lawmakers to reject the proposed changes, which … to ensure that state workers on the Institutional Payroll get paid on April 6. State law also requires my office to … after March 31 if a budget is not in place. Lawmakers will not get paid until a final budget is in place. Their …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsAmortization Schedules and Payoffs – Contribution Stabilization Program
… cover the cost of benefits for employees who were on the payroll before the employer participated. Incentives: …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… a not-for-profit organization located in Rochester, New York, is an SED-approved provider of preschool special … located in Monroe and Ontario counties in western New York. UCP Rochester is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk assessment process … Action Plans and Responding to an OSC Audit Report Brochure [pdf] . Local Official Response: Local government …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which comprises five members who are appointed by the Allegany County Legislature. Key Findings Several … position. It is unclear whether services compensated for by the ACIDA were provided at times other than those for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2