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Review of the Enacted Budget: State Fiscal Year 2021-22
… Difference Executive 30-Day Estimate Actual Actual vs. SFY 2019-20 Actual vs. 30-Day Estimate Personal Income Tax 53,659 53,042 54,967 …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Opinion 89-50
… of drainage and to protect property within the town from floods, freshets and high waters. Section 64(11-a) also … of the State Constitution which prohibits municipalities from giving or loaning money or property to or in aid of any … of municipal tort liability. In summary, it is apparent from the above discussion that the town could, subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Life Changes: Why Should I Designate a Beneficiary?
… P. DiNapoli When you became a member of the New York State and Local Retirement System (NYSLRS), you may have designated … to make sure your beneficiary designations are up to date and reflect your current desires. That’s where this brochure … can help. It explains beneficiary designations and how you can change them. For more detailed information about …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryOpinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with … Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Despite Progress, Pay Gap for Women Persists
… equal what men earned the previous year, typically falls. (In 2022, Equal Pay Day was on March 15.) In 2020, women earned 83 cents to every dollar earned by men, … data published by the U.S. Census Bureau are for 2019. 2 In that year, median earnings for men in New York working …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsLife Changes: A Guide for Retirees
… line (see the Contact Us section ). Health Insurance We do not administer health insurance programs. However, we can … Alternative Option (depending on the terms of payment). To do this, complete a Pensioner’s Designation of Beneficiaries …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesComptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 2011-1
… travel or other personnel expense reimbursements for the period. Finally, although the services agreements provide …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … of the new storage tank may be allocated. Section 99-d(1) of the General Municipal Law provides that the governing … of the several districts to share that cost. Under Article 5-G of the General Municipal Law, (§119-m et seq. ), …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Albion Central School District , Blind Brook-Rye Union … Markham Central School District , Nassau County Board of Cooperative Educational Services , New York Mills Union … personnel, and substitute secretaries and nurses that only need occasional access. These issues were the result of, at …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… charitable funds resulting from the conversion of Empire Blue Cross Blue Shield from a non-profit to a for-profit corporation. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsResources and Responsibilities: New York State’s Environmental Funding
… decades later, DEC programs range widely, from managing fish and game populations and overseeing the extraction of … populations and issuing licenses to hunt, trap and fish. Overseeing mining and oil and gas extraction in the … environment and, with regard to resources such as fish and wildlife, to ensure that populations can be …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingPreparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the time comes. Below you’ll … for retirement, including topics to consider as you plan and actions to take. When you’re ready to apply for … guiding NYSLRS members through the retirement process and highlighting important topics and information to consider …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementOpinion 90-8
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); … provisions governing the distribution and use of foreign fire insurance tax moneys remain operative following the …
https://www.osc.ny.gov/legal-opinions/opinion-90-8New York City’s Uneven Recovery: An Analysis of Labor Force Trends
… An Analysis of Labor Force Trends May 2022 PDF Version Highlights Prior … force participation rate (60.6 percent) than the rest of the State (61.3 percent), and both were below the national … to rise in 2021. The labor force participation rate of non-college-educated workers declined by 1.9 points …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsLife Changes: How Do I Prepare to Retire?
… of our lives in retirement, it’s important to consider how you can enjoy financial security in your retirement. By … your address, beneficiaries or other similar information. If you have questions about the salary and service … with the exception of our New York City location, you do not need an appointment to drop off forms, pick up …
https://www.osc.ny.gov/retirement/publications/life-changes-how-do-i-prepare-retireOpinion 92-33
… FUNDS -- Publicity Fund (maximum amount appropriated to in town); (expenditures to fund contract with chamber of … to $3,000 annually therefor. The annual appropriation may be increased to an amount of not more than $10,000 by … for publicity, promotional and other related services to be rendered by a chamber of commerce on behalf of a town …
https://www.osc.ny.gov/legal-opinions/opinion-92-33DiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… was secured in 2022 and repair work began prior to 2024, but the audit notes as of August 2024, facade work had yet to be completed. Inoperable fire … it is unacceptable that families are being forced to live in unstable conditions. Based on State Comptroller …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsLife Changes: Applying for Disability Retirement
… A Message from Comptroller Thomas P. DiNapoli No one likes to think they may become permanently disabled, but the truth … can happen to anyone at any time. If you become disabled, and cannot perform the duties of your position, it will be … for you to learn about the benefits you could receive and how to apply for those benefits. This booklet describes …
https://www.osc.ny.gov/retirement/publications/life-changes-applying-disability-retirementXII.5.K Federally Reportable Payments – XII. Expenditures
… of Payments , depending on the nature of the settlement, judgment or award, some payments to the claimant are not … an attorney receives a payment as part of a settlement, judgment or award, a Form 1099-MISC is required to be issued … REQUIREMENTS FOR REPORTABLE PAYMENTS Certain settlement, judgment or award payments in an aggregate amount of $600 or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-payments