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New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… than they paid. Federal budget deficits (or surpluses) change over time, depending on many factors including shifts …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019New York City Construction Industry Booming
… The construction industry in New York state has set employment records for four consecutive years with New York City accounting for half of the state’s construction …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingOpinion 89-8
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund … the State Comptroller to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund … State Comptroller to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 90-48
… makes such contracts subject to the approval of the New York State Commissioner of Education and authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 98-23
… Legislative Committee on Motor Vehicles and Traffic Safety for chapter 844 of the Laws of 1964, 1964 New York State …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 96-17
… conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at conferences); (for tuition expenses …
https://www.osc.ny.gov/legal-opinions/opinion-96-17DiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… New York City, counties and towns administer HCV programs at the local level. DiNapoli’s audit found that improvements … HCR did not meet HUD’s standard that states should use at least 95% of vouchers it funds. The audit also found that … under contract with HCR. Inspections are supposed to occur at a tenant’s initial occupancy and at least annually to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisOpinion 89-42
… This opinion represents the views of the Office of the State Comptroller at the time … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Although no physical security is issued, the Treasury does issue a confirmation of transactions relating to …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Comptroller DiNapoli Releases School Audits
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … The district also borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs, and paid claims …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… funds resulted in New York having a positive balance of payments with Washington, with the state ranking 42 nd in … year in a row that New York has had a positive balance of payments, after a long history of sending more tax dollars … While some funding has been unfrozen, it is unclear how much the state and local governments and state residents can …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesOpinion 92-18
… (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of … fee would be charged annually to all owners of improved property within the town and establishes a fee schedule containing four categories of improved property with a different fixed dollar fee for each category. …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Access Controls Over Selected Critical Systems
… up-to-date inventory of systems; and Formally classifying all information assets. Improve the timeliness of cooperation …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followPartial Lump Sum Payment – Special 20- and 25-Year Plans
… review and select your pension payment and PLS options online using Retirement Online . If you file for retirement … to Retire Available PLS Payment Options* 1 5% 2 5 or 10% 3 5, 10 or 15% 4 5, 10, 15 or 20% 5 or more 5, 10, 15, 20 or … retirement benefit, you must repay the PLS payment, plus interest, if you convert to the disability benefit. …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… payment option and PLS payment by the end of the month in which you retire. If you are eligible for a PLS payment, … the disability benefit. Severe tax consequences may apply in some situations. … State Police Plan information for PFRS …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) … effectively, and available to continue processing in the event of a disaster or mishap that disables normal …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsOpinion 91-58
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence of express statutory authority, a city may not … site within the city. It has been consistently held in this State that a municipality may not submit a question …
https://www.osc.ny.gov/legal-opinions/opinion-91-58NYS Common Retirement Fund Reports Estimated First Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2022-23 … helped make it one of the best-funded public pension funds in the nation and it remains well-positioned to weather the … June 30, 2022, the Fund had 44.7% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… spending for the city to $101 billion in fiscal year (FY) 2023, excluding the benefit of prepayments of expenses in FY … would represent about 8% of projected total spending in FY 2023. “Spending increases since April 2022 include funding … for new programs, some of which are funded only in FY 2023. Spending in FY 2023 will also include a property tax …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … As of June 30, 2013, the District had more than $2 million in a debt service reserve that District officials could not … fixed assets, without any formal control procedures in place for this process. Our review of 50 movable assets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets