Search
Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (District) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … 2025 Understanding the Program In accordance with New York State Insurance Law (Insurance Law), FFI tax proceeds are … and the paid firefighting personnel and remaining fire company received less than their pro-rata share ($1,134 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 99-15
… LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority … AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by … VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not served by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… 2010 and 2015, yet few complaints are ever found to be in violation of the city's Noise Code, according to a report … report gathers data that could be used by state and city agencies to focus noise control efforts more effectively. The … noise management. New York City's 59 Community Boards and media disseminated and publicized the survey. Directly …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 95-11
… of General Municipal Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE … PROTECTION -- Police Chief (entitlement of temporary or provisional head of police department to salary increase … distinct meaning. The terms "permanent", "temporary" and "provisional" are not defined for purposes of General …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli Reaffirms Commitment to DEI Initiatives
… filing shareholder proposals at Tesla Inc., Wells Fargo and Co., Chipotle Mexican Grill Inc., and United Health … The proposals DiNapoli filed with Tesla, Wells Fargo, and Chipotle – companies that have been impacted by … is one of the largest public pension funds in the United States. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The COVID-19 … with net out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the net number of … in 2020,” DiNapoli said. “While patterns shifted closer to pre-pandemic trends in 2021, net out-migration rates …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 88-42
… Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. … Specifically, in that opinion, we considered a situation where the county erroneously paid sales tax moneys which …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 91-25
… pay to a paid firefighter who is disabled as a result of injury or sickness incurred or resulting from the performance … who is permanently disabled as a result of such injury or sickness if the firefighter is granted an … to the time of a firefighter's injury (see Matter of Tyler v Gadwood , 195 Misc 674, 89 NYS2d 126, revd on other …
https://www.osc.ny.gov/legal-opinions/opinion-91-25NYS Payroll Online Customer Satisfaction Survey
… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyState Agencies Bulletin No. 884
… service prior to January 2, 2009 or from a represented position prior to April 1, 2009. Background Per the … service prior to January 2, 2009 or from a represented position prior to April 1, 2009 and who had submitted a valid … a comment in both General Comments and Time Entry Comments indicating that this payment has been made per this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… intermediate-hazard dams have an engineering assessment (EA) conducted at least every 10 years and submit the report to DEC. If the dam has no recent EA or if the information in the EA is incomplete or otherwise insufficient to determine a …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… top GHG emitters in its portfolio, including ExxonMobil Corp., AES Corp. and Duke Energy Corp. Letters were sent to: Phillips 66 Co. Xcel Energy Inc. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Comptroller DiNapoli Releases Audits
… made. United Cerebral Palsy Association of Nassau County, Inc. — Compliance With the Reimbursable Cost Manual United Cerebral Palsy Association of Nassau County, Inc. (CPN) is a State Education Department (SED)-approved, … Day Care (AMC) is a New York City-based not-for-profit organization authorized by SED to provide Special Education …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Municipal Audits
… and Trust Funds Auditors found the records maintained by the treasurer were generally up to date and complete. They … and trust funds to the State Comptroller as prescribed by statute. Auditors identified funds that improperly … action and other required information. Records maintained by the county clerk and surrogate’s court were up to date and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2022 Financial Condition Report
… the capacity to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt … general obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa2 by Moody’s Investors Service; and …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent removal from service) of a … the financial statements, OSC will collect the following information about AROs from agencies annually: Asset name and …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal Audits
… complete, accurate or up-to-date financial records. As a result, the board lacked the financial information … with the Office of the State Comptroller, as required by law. The board did not annually audit the … record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was an …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Annual IDA Report
… New York's 106 local Industrial Development Agencies (IDAs) reported 4,282 … (FYE) 2023, an increase of 3.1% or over $4 billion, from the prior year, according to an annual report released today … had the most of any region at 44 projects, followed by Long Island (37), Mid-Hudson (35), and Western New York (27). …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-report