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Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateInvestment Standards
… – Signed into law on July 21, 2022 as Chapter 414 of the laws of 2022 – A.9281/S.9045 (Glick/Mannion) – Relates to investment standards for investments of the New York State college choice tuition savings program …
https://www.osc.ny.gov/legislation/investment-standardsState Agencies Bulletin No. 2089
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 ERS and Tier 5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central … The district did not have any written procedures outlining how user access rights should be established or modified. In … and benefits provided to employees. In addition, many duties within the payroll process have been segregated. …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0XII.5.H Appropriate Payment Amounts – XII. Expenditures
… AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a … Process and Document Preparation: With the implementation of the Statewide Financial System, Business Units are no … retain and produce payment documentation to the Office of the State Comptroller in accordance with Section 3 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsRockland County – Budget Review (B21-6-12)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing … participating municipalities. At least 547, or 9 percent, of Program tickets were given to non-players. However, due to … other tickets were given to non-players the number of tickets given to non-players is most likely greater. Key …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… by State Comptroller Thomas P. DiNapoli, New York closed out the state fiscal year on March 31 with cash-on-hand in … states need the federal government to step up and provide help, or they face tough decisions such as recurring cuts or … disaster require significantly more assistance and must get priority relief from Washington." DiNapoli’s report also …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksDiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten years and its 24 percent rate of … and to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsNew York’s Economy and Finances in the COVID-19 Era
… New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe … to slow significantly in coming days, as some supplemental benefits Congress enacted earlier this year are set to expire … help immediately if you experience significant changes in your energy level, eating patterns, or sleeping patterns, …
https://www.osc.ny.gov/reports/covid-19-july-22-2020State Agencies Bulletin No. 468
… of two new Earnings Codes, TF8 - SS Refund Wage Adjustment and TF9 - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year Social Security (TF5) or current year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsOpinion 88-42
… a municipality is entitled to collect the overpayment by withholding a portion of future sales tax payments pursuant … effect a distribution required by statute. Of course, upon withholding the sales tax overpayments, the county should …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements (mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 89-23
… utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your … hall several times per month without consideration or for nominal consideration. General Municipal Law, §72-h … or department thereof, either without consideration or for such consideration and upon such terms and conditions as …
https://www.osc.ny.gov/legal-opinions/opinion-89-23KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the KIPP …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … and business buying behaviors amid the implementation of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingNew York State Fiscal Reform and Accountability Act
… (Part B); to amend the state finance law, in relation to limitations on state-funded debt; to repeal sections 67-a and 67-b of the state finance law, relating to limitations on state-supported debt; and providing for the repeal of certain provisions upon expiration thereof …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… 23700-23703 Commercial Gaming Revenue Fund 23750-23755 Medical Cannabis Trust Fund 23800-23821 Dedicated Miscellaneous State Revenue Fund 24800-24803 New York State Cannabis Revenue Fund 24850 Health Care Transformation Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr2023 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2023-corporate-governance-stewardship-report.pdf