Search
Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… We encourage the Board to make the CAP available for public review. … District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 99-15
… by or on behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax Law, §102[20]). …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Noise complaints to New York City's 311 system rose from approximately 200,000 to … vast majority of these are handled by the New York City Police Department (NYPD) and the city's Department of …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 95-11
… Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- … for reasons of necessity or urgency ( Koso v Greene , 260 NY 491, 184 NE 65; Hennessey v Farrell , 43 Misc 2d, 252 …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli Reaffirms Commitment to DEI Initiatives
… companies, including filing shareholder proposals at Tesla Inc., Wells Fargo and Co., Chipotle Mexican Grill Inc., and United Health Group Inc. DiNapoli’s actions come as … on Board Diversity; In February, DiNapoli wrote to U-Haul Holding Co., Jabil Inc., Worthington Enterprises Inc., …
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
… caused a significant shift in taxpayer movement, with net out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the net number of taxpayers leaving remained one-third greater … New York’s largest revenue source, with $60 billion in tax liability paid by 10.9 million taxpayers in 2021. Despite the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 88-42
… or by exercising its common law right of setoff. 1979 Opns St Comp No. 79-131 is superseded to the extent it is … (County Law, §369; Village of Charlotte v Keon , 207 NY 364, 100 NE 1116; see generally, 20 Am Jur2d, Counterclaim, Recoupment …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 91-25
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … AND PREVENTION -- Disability Benefits (entitlement of paid firefighters to salary increments or steps based on … incurred or resulting from the performance of duty the full amount of his or her regular salary or wages until the …
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
… prior to January 2, 2009. Affected Employees M/C employees in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and 96 who had elected to participate in the 2008 M/C Vacation Exchange program and separated from … restored vacation credits. The payment is to be submitted by the agency in which the employee was Active in an M/C …
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
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several communities and …
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
… to a total of $4 billion. The Fund was the first public pension fund in the U.S. to create an index that … New York State Common Retirement Fund is the third largest public pension fund in the United States with estimated … state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Comptroller DiNapoli Releases Audits
… the issues identified in the initial audit report. NYC Department of Transportation — Street … reported by CPN on its Consolidated Fiscal Reports. All My Children Day Care — Compliance With the Reimbursable Cost Manual All My Children Day Care (AMC) is a New York City-based …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… P. DiNapoli today announced the New York State Common Retirement Fund (Fund) had a -2.68 percent return on … these challenging times and provide retirement security for our members for years to come.” In June, the Fund was …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Municipal Audits
… and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and … with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, the former clerk was sentenced to five years …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2022 Financial Condition Report
… with State resources, directly or indirectly, to a public authority, bank trustee or other municipal issuer. … than 97 percent of State-Funded debt has been issued by public authorities without voter approval. In SFY 2020-21, …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… occur when it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there … asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an internal … from normal operation of a tangible capital asset (in the case of contamination-related AROs) Placing a tangible …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements reviewed) were made …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Annual IDA Report
… While this reflects 11,181 fewer jobs, the median salary for these jobs increased slightly – from $42,000 in FYE 2022 … of 11.1% compared to FYE 2022. Total tax exemptions for IDA projects were just under $2 billion, up 0.3%, or $5.3 … the progress of each project annually and develop policies for the discontinuance or return of some or all of the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-report