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Annual Report on Local Governments for Fiscal Year End 2024
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2024.
https://www.osc.ny.gov/files/local-government/publications/pdf/fye2024-annualreport.pdfAnnual Report on Local Governments for Fiscal Year End 2023
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2023.
https://www.osc.ny.gov/files/local-government/publications/pdf/fye2023-annualreport.pdfState Agencies Bulletin No. 2313
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the change … Sum Payment (Earnings Code LLS) based on years at job rate to a Longevity Service Payment (Earnings Code LGS) based on … in a payment eligible bargaining unit may be eligible to receive both a performance advance and an LGS payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. … Governor Cuomo today set forth a strong agenda for New York State in 2014 …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressOpinion 96-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … an emergency medical services "conference", presented by a State agency, which includes workshops and lectures, if the … available in order to improve fire protection in New York State" (Governor Rockefeller's Message on Approval of L 1960, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 90-61
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … a water supply district only on an ad valorem basis, and not on a benefit basis. Also, a town may not establish a … user fees to finance the costs of a water supply district. You ask whether the costs of establishing and of operating …
https://www.osc.ny.gov/legal-opinions/opinion-90-61XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… . The Comptroller approval may be in the format of a wet signature, a signature stamp, or digital signature stamp, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageDiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… worldwide determination to limit global warming. President Trump has abandoned the Paris Agreement on Climate Change, …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateOpinion 95-3
… the area of the county outside the city must be allocated to the area of the county outside the city in the manner … exclusive of the amount which must be allocated pursuant to section 1262(d). The remaining amount not set aside for county or educational purposes must be allocated to the cities and the area of the county outside the cities …
https://www.osc.ny.gov/legal-opinions/opinion-95-3DiNapoli: Local Sales Tax Collections Nearly Flat in July
… tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released today by State … “There was little growth in local sales tax collections in July compared to last year,” DiNapoli said. “As local … sales tax collections in New York state increased by 02 in July compared to July 2023 according to data released today …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julySteuben County – County Bridge Maintenance (S9-13-1)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of bridges and includes a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1State Agencies Bulletin No. 1714
… 3% $45,000.01 to $55,000.00 3.5% $55,000.01 to $75,000.00 4.5% $75,000.01 to $100,000.00 5.75% More than $100,000.01 6% … Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1714-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcOpinion 92-5
… CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) … grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There is no contravention of the gift and loan prohibition in … inconsistent with the analysis and conclusion herein. It is a well-established principle that property held for public …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 98-9
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per … of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call … service) FEES -- Imposition of (by entity providing ambulance service pursuant to contract) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Quality of Internal Control Certifications (Follow-Up)
… their 2011-2012 Internal Control Certifications submitted to the Division of the Budget (DOB). We examined whether … (OWIG) (2012-S-42) The objective of our follow-up was to determine the degree of implementation by each agency in … audit reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followSamples of Disability Inclusion Letter
Comptroller called on companies to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-sample-letters.pdfDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Local sales tax collections in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State … Local sales tax collections in New York state increased by 119 in July compared to the same month in 2021 according to an …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills Medicaid for an inpatient stay, the hospital … a patient was transferred to another facility may result in a lower payment than if a patient was simply discharged … status codes. Key Recommendations Review the $252,107 in overpayments and recover as appropriate. Review the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesNew Yorkers in Need: The Housing Insecurity Crisis
… Funding Supportive Housing 1,500 New Construction or Adaptive Reuse 1,000 Homeless Housing and Assistance Program …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisState Agencies Bulletin No. 174
… Purpose To explain agency procedures for updating Employee Type on the Position Data 2 panel and provide procedures for processing earnings for hourly and exception hourly … To explain agency procedures for updating Employee Type on the Position Data 2 panel and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employees