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New York’s Economy and Finances in the COVID-19 Era
… $36,600 13% South Dakota $28,400 8% Tennessee $35,500 13% Texas $32,700 12% Utah $32,100 8% Virginia $38,100 9% Vermont … the states in the third quarter (behind California and Texas), it ranked 41 st nationally for economic growth during …
https://www.osc.ny.gov/reports/covid-19-january-7-2021Refunding Local Debt
… with the following procedures. I. COVER LETTER . An application for approval of a present value savings … II. DOCUMENTS . In addition to the cover letter, the application should include each of the documents listed below … a calculation of present value by maturity and interest payment date) which are not to be paid from income received …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 99-14
… officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … be the one which the board believes will yield the best price or maximum financial benefits (see, e.g., Feldman v … should take appropriate measures to ensure that the sale price is upon the best or most beneficial terms. 2 It is …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Opinion 95-24
… -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use of State aid); … inhabitants which receives State aid on behalf of the city school district on account of a school building project for which indebtedness was contracted …
https://www.osc.ny.gov/legal-opinions/opinion-95-24State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1025
… and can be automatically bar-coded. The current first class rate will be applied for most other mail within the … cases but can be slightly lower or higher. Presorted First Class – This postal rate type includes mail that is Move … the address. The rate for this mail is the current first class mail rate of $0.44. Direct Mail First Class – This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsOpinion 90-11
… Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016, reversed its earlier decision in National League of Cities , …
https://www.osc.ny.gov/legal-opinions/opinion-90-11New York’s Economy and Finances in the COVID-19 Era
… 2020 Edition Selected Economic Trends After Five Months, Jobs Recovery Varies Across New York Total employment in New … State fell in March, and again—much more sharply—in April, with a combined loss of more than 1.9 million jobs. After … COVID-19 pandemic, continues to feel the sharpest loss, with a net decline of 648,000 jobs, nearly 14 percent of its …
https://www.osc.ny.gov/reports/covid-19-november-12-2020New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… industry supports jobs and communities throughout New York State. According to the U.S. Bureau of Economic Analysis, in 2021, agriculture in New York produced roughly $3.3 billion in gross domestic … Farming is especially important to the economies of New York’s rural areas. The COVID-19 pandemic and economic …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesState Comptroller DiNapoli Releases School Audits
… completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School District … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 92-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (payment for partial … proceeding necessarily determined that the police officer was injured in the course of duty and disabled as a …
https://www.osc.ny.gov/legal-opinions/opinion-92-15XVI.4.B Tax Revenues – XVI. Financial Reporting
… Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue transaction. Derived tax revenues result from the … taxes. The billings are prepared after an individual's tax return has been audited. These receipts are coded as either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… averaged around 167,000. Those claims almost doubled to over 314,000, as the shutdown went into effect, starting a … Assistance program (PUA) which provides benefits to individuals not traditionally eligible for unemployment … than expected personal income tax collections and the prospect of significant aid from the federal government, in …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Agencies Enterprise Account 50400-50423 Office of Mental Health Sheltered Workshop Fund 50450-50464 Office for Persons … Insurance Benefit 60500-60502 Lottery Prize 60693 SUNY Hospital Affiliations (Stonybrook) 60850-60851 CUNY Senior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrOpinion 2005-3
… district purposes, to be reacquired by lease-purchase agreement. This is in reply to your letter asking whether a … be managed by a private firm, under a lease-management agreement. Alternatively, you ask whether a school district … an existing building by installment or lease-purchase agreement as proposed. In this regard, we note that General …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… Budget for State Fiscal Year (SFY) 2021-22 relies on a range of actions to respond to the pandemic as well as … to $617 million, with reductions varying by city in a range of 2.5 percent to 20 percent. This would continue a … Budget for State Fiscal Year SFY 202122 relies on a range of actions to respond to the pandemic as well as …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed … corporation to a for-profit corporation status. 32405 Lottery Tickets Lottery games ticket sales. 32406 Video Lottery Receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsState Comptroller DiNapoli Releases Municipal & School Audits
… official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … detailed which water outlets they exempted from sampling, how they would be secured against use, and what remedial … to identify all water outlets. Auditors also reviewed the test results for 40 of the 135 water outlets that exceeded …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … regulations. Auditors determined 39 of the 312 (13%) water outlets identified at select areas were not sampled or … district officials could not identify the water outlets’ locations. District officials did not report exceedances …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-46
… As was explained above, a municipality may only delegate non-ministerial functions in the manner provided by law. In … agreement, we note that your inquiry does not outline any procedure by which amendments are to be proposed or adopted. …
https://www.osc.ny.gov/legal-opinions/opinion-88-46