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Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax … cities within the county pursuant must provide a portion of the county sales tax revenues not set aside for county or …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 94-9
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; … LAW, §60(a): A publication which was designated as an official newspaper of a village from prior to 1940 through …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 95-13
… school district purpose. May 17, 1995 John M. Donoghue, Esq., Attorney at Law Pine Bush Central School District …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 93-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … after an individual is arraigned by the village justice court and committed by order of the court to the custody of the county sheriff, a village …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Holtsville Fire District – Financial Management (2025M-4)
… not transparent and officials did not inform taxpayers on how all District funds were being used or reserved. The … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Wall Street Bonuses Went Up In 2013
… The average bonus paid to securities industry employees in New York City grew by 15 percent to $164,530 in 2013, which is the largest average bonus since the 2008 … some rough patches last year and had a profitable year in 2013. Securities industry employees took home …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013State Agencies Bulletin No. 2188
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New … Retirement System (NYCTRS) and the New York City Board of Education Retirement System (NYCBERS) for the 2024 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsCUNY Bulletin No. CU-737
… code ACV to identify employees who should not be included in the automatic system termination program. Affected Employees Employees who have records in PayServ that meet the following criteria may be affected: … with the exception of 70XX4 departments Background In an effort to clean up payroll data for CUNY agencies, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesDiNapoli Releases Review of Executive Budget
… improved outlook from last year. General Fund budget gaps forecast by DOB just one year ago averaged nearly $11 billion annually over the four-year financial plan period. … gaps into forecasted budget surpluses through SFY 2025-26. Risks The predominant risk for the financial plan …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetNew York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… with unemployment insurance (UI) funds that are in debt to the federal government, and the $8.1 billion owed in the outstanding loan balance is second only to California, … State Comptroller Thomas P. DiNapoli. As DiNapoli detailed in a September 2021 report , the devastating job losses …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundComptroller DiNapoli Releases Municipal Audits
… announced his office completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of … is being spent appropriately and effectively.” Town of Berlin – Internal Controls Over Water District No. 2 … announced his office completed an audit of the Town of Berlin Dunham Public Library Town of Galen Town of Huron Town …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Investors: Exxon Needs to Step Up on Climate Change
… to adopt the goals of the Paris Agreement to rein in climate change. In recent weeks, similar proposals have won a … in light of the rising tide of investor concern over climate change, is shortsighted and puts shareholders’ … production and processing that are directly affected by climate change and the efforts to rein it in. While Exxon has …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeDiNapoli: New York on Stronger Financial Footing
… in this total is the proposed $2 billion Smart Schools Bond Act, which will be on the ballot this fall. The Bond Act will be the first borrowing proposal submitted to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… through 2024, as a share of city fund revenues, average 4.6 percent, which are significantly smaller when compared to … any month prior to the pandemic, since tracking began in 1976. Securities industry profits grew by 82 percent in the … of COVID-19, with winter weather and the holiday season likely to increase the spread. Reports Review of the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… including funding, according to a report on the city’s June 2023 financial plan released today by State Comptroller … risks of $4.8 billion in FY 2025, $6.6 billion in 2026, and $8.3 billion in FY 2027, and projects potential … Review of the Financial Plan of the City of New York (June 2023) Fiscal Cliffs Dashboard Rainy Day Fund Report …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Comptroller DiNapoli Releases Municipal Audits
… and monitoring policies or procedures. Livingston County Court and Trust (2022-C&T-4) Upon receiving notification of the impending review of court and trust funds, the treasurer and county clerk … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Internal Controls Over Selected Financial Operations (Follow-Up)
… reports within 30 days of the end of the travel event, detailing all expenses including both travel card and …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followTown of Lindley – Financial Management (2012M-226)
… Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did … $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in … Town’s expenditure levels, representing 108 percent and 69 percent of the 2013 budgeted expenditures for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226State Comptroller DiNapoli Releases Municipal Audits
… Town of Crawford – Town Clerk (Orange County) The former clerk did not properly account for, … of Fort Edward – Payroll and Leave Accruals (Washington County) Payroll payments were not always accurate and … to properly segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsOversight of Dam Safety
To determine if the Department of Environmental Conservation DEC is adequately regulating dam owners across the State to ensure their compliance with safety requirements
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safety