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New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… 59th national convention on Saturday. “I am truly honored to receive the Guglielmo Marconi Award. I was raised by … hard work and determination,” DiNapoli said. “Thanks to their love, support and teachings, I achieved my dream of … of the State of New York, the first Italian American to serve in this position in the state's history. He entered …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Purpose of Audit The purpose of our audit was to examine the Department’s operations for the period January 1, 2011, to February 28, 2013. Background Schuyler County is located … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select … officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) … County officials did not have sufficient information to address delinquent balances for nine loans totaling …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Statewide 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-percentMember & Retiree E-News Archive — 2025
… For the latest retirement news and information, subscribe to E-News . December 2025 Retirees Update Your Contact … and Delivery Preferences by 12/31 Retirees Contribute to New York State’s Economy Members New Locations for … NYSLRS and Retirement Security The 3-Legged Stool Approach to Retirement Confidence Retirees 1099-R Tax Forms and Annual …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … or effectively manage the district's financial condition to ensure that the general fund's unrestricted fund balance … in fund balance, 97 percent of which was not needed to fund operations. After adding back the unused appropriated …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not maintain a multiyear financial plan and has continued to rely on unreliable revenues and one-time funding sources. … an effective claims audit or establish an adequate process to ensure that transactions were properly authorized and …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Municipal Audits
… the legislature did not consider other options available to it by law, such as establishing a comptroller position … the clerk-treasurer’s records from 2014-15 through 2017-18 to ensure all money was properly accounted for. Town of Parma … board established an initial amount of nearly $2.6 million to be used from its capital reserve for a project to …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsNYS Common Retirement Fund Reports Second Quarter Results
… 2019, with an estimated value of $215.4 billion, according to New York State Comptroller Thomas P. DiNapoli. “Continued … market volatilely supports our conservative approach to long term investing, which recently included lowering our assumed rate of return to 6.8 percent,” DiNapoli said. “The Fund remains strong, …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsTaxes and Interest
… we received it. We’re required by the federal government to report certain types of payments to the Internal Revenue Service (IRS). If your refund paid … receive an IRS 1042-S form. We'll let you know if you need to complete an IRS W-9 form to confirm your social security …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 94-16
… of the IDA. In addition, disclosure of interest pursuant to General Municipal Law, §803 is not required. The … board member and treasurer. You may wish, however, to contact the Attorney General's Office for an opinion on … Law (§800 et seq.) contains provisions of law which relate to conflicts of interest of officers and employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-16IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… for the disposition and recording of tax receipts pursuant to various sections of law. These sections of law prescribe how and when tax receipts are to be distributed to various State funds or to public authorities and local …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesSUNY Bulletin No. SU-314
… No. SU-314.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … opt into a pilot program for employees in certain titles to establish a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesOpinion 2000 - 13
… in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual … in a second volunteer company is automatically deemed to have vacated his or her membership in the first fire … fire company. Town Law §176-b contains provisions relative to volunteer members of fire district fire companies. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… brings the state pension fund’s holdings in Israel bonds to $267.8 million. “New York state’s pension fund buys Israel … of our investments there,” DiNapoli said. “In addition to providing a steady return for our pension fund’s members, … that so many other public funds have stepped forward to purchase bonds and support Israel, the only democratic …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 129,975 190,548 1,104,632 1,074,831 5,908,666 Due to other funds 25,369 25,369 Payable to other governments 94,074 . . . 94,074 Deferred revenue … 161,082,708 Other long-term assets are not available to pay for current-period expenditures and therefore are …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Economic and Demographic Trends – 2022 Financial Condition Report
… over 226,000 jobs, an increase of 2.6 percent compared to growth nationally of 5.6 percent. Employment in the State … State’s unemployment rate fell from 9.9 percent in 2020 to 6.9 percent in 2021. The leisure and hospitality sector, … The financial activities and government sectors continued to have job losses. In 2021, employment increased in all 10 …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsState Agencies Bulletin No. 1937
… Purpose The purpose of this bulletin is to provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments. Affected … for a change in the calculation of overtime. Prior to the 2019-2023 agreement, overtime was calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … purposes. In addition, auditors found the village began to effectively enforce the collection of delinquent real … budget relies on nonrecurring revenue of $59.2 million to balance its budget. Police overtime costs could …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits