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Opinion 89-8
… on behalf of the state, shall consent thereto. Upon the expiration of fifteen days from the date of the filing in his …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 90-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a village trustee when serving as deputy mayor during the absence or inability of the mayor to attend a meeting of the board of trustees may …
https://www.osc.ny.gov/legal-opinions/opinion-90-40DiNapoli Releases October State Cash Report
… same period last year. Year-to-date tax collections were $5.4 million over the latest projections (released Nov. 5) and … cash report include: Personal income tax receipts through Oct. 31 were $26.7 billion, an increase of $3.3 billion or … previous year. Business taxes totaled $3.9 billion through Oct. 31 and were 1.7 percent or $68.5 million lower than last …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… appropriation accounts and cancel any remaining balances by September 30th of the 5th year after the period of … must be closed and remaining balances canceled by the lapse date. All State agencies should review expiring … appropriation accounts and cancel any remaining balances by September 30th of the 5th year after the period of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… losses from the shock of the pandemic shutting down many businesses in early 2020, and it has not fully regained these … unequal among the workforce, particularly with demographic groups and lower income workers. The pandemic intensified … workers living in the city have been seeking work for longer than 27 weeks and are considered long-term …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceDiNapoli: NYC Budget Benefits From Stronger Economy
… with each year,” DiNapoli said. “To his credit, Mayor de Blasio has taken steps to increase the city’s reserves, … in FY 2015 and by a similar amount in FY 2016. Mayor de Blasio has also proposed increasing the city’s ten-year …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economySelected Management and Operations Practices
To determine whether the New York Power Authoritys NYPA electric vehicle initiatives and programs placed the Charge NY and Charge NY 20 charging stations in locations where the intent of these initiatives could be achieved We also determined whether NYPAs EVolve NY program met its initial
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… Tax collections for State Fiscal Year (SFY) 2023-24 totaled $106.4 billion, … estimates through the end of SFY 2024-25. Tax collections for SFY 2023-24 were $5.2 billion lower than the previous … State policy makers should ensure that the enacted budget for State Fiscal Year 2024-25 accounts for such risk.” Tax …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24NYS Common Retirement Fund Announces Second Quarter Results
… for the three-month period ending Sept. 30, 2017, with an estimated value of $201.3 billion, according to New York … percent for the threemonth period ending Sept 30 2017 with an estimated value of $2013 billion according to New York …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsState Agencies Bulletin No. 2092
… agencies that the pensionable overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement … York City Board of Education Retirement System (NYCBERS) for the 2023 plan year is $19,729.00. Affected Employees Tier … NYCTRS, and NYCBERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2301
… agencies that the pensionable overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement … York City Board of Education Retirement System (NYCBERS) for the 2025 plan year is $20,958.00. Affected Employees: … NYCTRS, and NYCBERS are affected. Background: OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in … our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s … and codes. Background The Village, located in the Town of Montgomery in Orange County, is governed by an elected Board …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… $117.5 billion, $2.1 billion higher than forecast by the Division of the Budget (DOB) in the SFY 2025-26 Executive … $1175 billion $21 billion higher than forecast by the Division of the Budget DOB in the SFY 202526 Executive Budget …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Village of Leicester – Financial Management (2025M-7)
… complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) effectively manage fund balance? Audit … – January 16, 2025 Understanding the Program A key measure of a village’s financial condition is its level of fund …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… 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 information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 24 of the 197 (12 … the results of their initial testing through DOH’s Health Electronic Response Data System (HERDS) in Cycle Two, … in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11RFQual0002 – Independent Examiner Services (Individual Physicians)
… administrative disability hearings on an as-needed basis (“Services”). To view the advertisement, visit the New York …
https://www.osc.ny.gov/procurement/rfqual0002Town of Lee – Financial Management (2025M-63)
… of Lee (Town) Town Board (Board) effectively manage the general and highway fund balances? Audit Period December 31, 2021 – April 25, … The Board did not effectively manage the general and highway fund balances allowing excessive unrestricted fund balances …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Subway Recovery Tracker
… had a profound and disparate impact on subway ridership in New York City. Initially, the emergence of the virus in March and April 2020 corresponded with a steep and uniform drop in subway usage across all five boroughs. Citywide, April … The emergence of the virus in New York City in March and April 2020 corresponded with a …
https://www.osc.ny.gov/osdc/subway-recovery-tracker