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DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… P. DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 4.6 percentage … 2019 and 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this progress, … Thomas P DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 46 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesEligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at … of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early … at least five years of service credit. You are eligible to retire with full benefits at age 62, or may choose early …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board of Cooperative Educational Services. Education … City comptroller (for cities governed by the Second Class Cities Law, see Second Class Cities Law Section 64); otherwise, depends on city …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOpinion 92-15
… WORKERS' COMPENSATION LAW, §30(3): When a deputy sheriff is partially disabled as a result of a line-of-duty injury … injury incurred outside of county service, the deputy is eligible for benefits under General Municipal Law, §207-c … has been a party to a workers' compensation proceeding is bound by the determinations necessarily made in that …
https://www.osc.ny.gov/legal-opinions/opinion-92-15VI.2.C Budget Journal Transactions – VI. Budgets
… within the various KK ledgers. There are three types of budget journals and each has its own unique purpose. … information, see Section 3.A – Budget Transfers Overview of this Chapter. OSC BSAO Budgets and Spending to maintain … information, see Section 3.A – Budget Transfers Overview of this Chapter. OSC BSAO Budgets and Spending to maintain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsMontgomery County – Financial Condition (2013M-234)
… and defining reasonable amounts of unexpended surplus funds that the County should maintain. Develop and adopt … Closely monitor the County’s use of unexpended surplus funds and ensure that action is taken, if necessary, to …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls … 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalNew Yorkers in Need: The Housing Insecurity Crisis
… adequate housing is one of the most essential necessities in our society. Beyond providing shelter, our homes are … like food and health care, or leading to living in crowded, poorly maintained or even hazardous conditions. … income, the most commonly used threshold of affordability. In New York, cost burdens are among the most severe in the …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisAudits
… The Office of the State Comptroller audits State and local governments … to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides … and the entire audit report. See Reports for analyses on the State budget, finances, the economy and other special …
https://www.osc.ny.gov/state-agencies/auditsIX.12 Overview – IX. Federal Grants
… Congress enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… Earlier today, State Comptroller Thomas P. DiNapoli toured Silver Meadows … nationwide. The report is available online at: https://osc.state.ny.us/reports/economic/agriculture-report-2018.pdf Find … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments, and …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmState Comptroller DiNapoli Releases School District Audits
… the following school district audits were issued. Dryden Central School District – Information Technology (Cortland … IT asset inventory records or enter into adequate written contracts with all IT service providers. Whitesboro Central School District – Separation Payments (Herkimer …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsFire Safety (2015-MS-1)
… ten letter reports to the following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , … Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , Lindenhurst [pdf] and Patchogue [pdf] . Purpose of Audit The purpose of our audit was to determine if local …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount … results and anticipated operations and avoid raising more real property taxes than necessary. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… governing the establishment, use and maintenance of reserve funds and could not demonstrate the reasonableness of reserve balances. As a result, two of the District’s reserve funds had balances that totaled $3.19 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the … balanced, but instead the Board routinely relied on appropriating significant amounts of fund balance to …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, according to a report … COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Statewide Local Sales Tax Collections Up More Than 21 Percent
… P. DiNapoli announced today. Collections totaled close to $1.6 billion, up $276 million from July of last year. … occurring across the state, local officials must continue to monitor changing economic conditions and maintain vigilance when it comes to their finances.” July’s significant growth in local sales …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Collections totaled $1.4 billion, up $530 million from May of last year. “For the second straight month, local sales tax … continues to improve as spending rebounds from the effects of the COVID-19 pandemic and the standstill it created in New … federal assistance and restored state aid, the recovery of sales taxes will help New York’s local governments rebound …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayOpinion 2005-1
… of a lien on real property (see Municipal Home Rule Law §10 [1][a][ii][9-a]) 3 and commencement of civil actions. We … 3 A lien imposed pursuant to Municipal Home Rule Law §10(1)(a)(ii)(9-a) may not, absent express statutory …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1