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Opinion 89-8
… opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … days from the date of the filing in his office of the application for such consent, together with the …
https://www.osc.ny.gov/legal-opinions/opinion-89-8eBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… proposal they filed at eBay Inc. after the company agreed to revise its Governance Guidelines to include gender and racial diversity among the qualities … just one woman on its board, lagged its peers when it came to board diversity and had no stated policy that it made …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic impacts, similar to other major cities in the country, but it has used them at … government financial records, track state contracts, and find commonly requested data. … New York City is using the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryState Agencies Bulletin No. 2313
… Code LGS) based on years of qualifying service for employees in an eligible bargaining unit. Affected Employees: … to the new LGS payment. Receiving an LLS payment and do not qualify for an LGS payment Employees who are currently … If an employee is below job rate and also receiving a Temporary Compensation Payment (Earnings Code IHP) this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitOpen Educational Resources
… reduce textbook costs. CUNY’s Office of Library Services (OLS) is tasked with providing the oversight and … or unaware of how to participate in the OER program. While OLS performs outreach to encourage OER adoption across …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesState Agencies Bulletin No. 2313.1
… in an Executive branch bargaining unit of New York State government and have been rated at least “Satisfactory.” As a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitVillage of Leicester – Financial Management (2025M-7)
… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … by rental and interest income, real property taxes, State aid and sales tax, while the water fund is funded … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4RFP#0008 – Audit of OSC Internal Controls
… Only , in MS Word format Attachment C – Cost Proposal Form , in MS Excel format Responses to Questions , in PDF …
https://www.osc.ny.gov/procurement/rfp0008Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … sampled and tested for Cyle Two, 15 water outlets (33 percent) exceeded the lead action level. Although we … and provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 246 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25York Central School District – Lead Testing and Reporting (S9-25-19)
… 2 As of December 22, 2022, schools are now required to test for lead in the water every three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… fewer than 500 employees. Sources: U.S. Small Business Administration; NYS Department of Labor; OSC analysis Many … Injury Disaster Loans (EIDLs) and the Small Business Administration’s Loan Forgiveness programs, while nonretail … with Fewer than 500 Employees Sources: U.S. Small Business Administration; U.S. Census Bureau County Business Patterns, …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19DiNapoli Releases Report on Pre-Pandemic Migration Trends
… taxpayers between 2015 and 2019 was approximately 28,700, or 0.3% of resident taxpayers. Married filers left New York … numbers of departures. “The personal income tax is the single largest state revenue source for New York, accounting … the movement of taxpayers into and out of the state in a single year. Nonresidents comprised 10% of filers but were …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsNew York’s Economy and Finances in the COVID-19 Era
… 2, 2020 November 12, 2020 October 28, 2020 October 14, 2020 September 30, 2020 September 16, 2020 September 2, …
https://www.osc.ny.gov/reports/covid-19-february-3-2021DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Committee, I remain committed to working with residents, my colleagues in the Legislature and stakeholders on all … and the neighborhoods immediately impacted. During my tenure, Buffalo leveraged $27 million to generate over …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Opinion 93-8
… prior to their stated final maturity. March 9, 1993 Jean M. Roncallo, Esq., Assistant Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-93-8