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Opinion 90-12

… Anderson v Board of Education of City of Yonkers , 46 AD2d 360, 362 NYS2d 536, affd 38 NY2d 897, 382 NYS2d 750). …

https://www.osc.ny.gov/legal-opinions/opinion-90-12

DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year

… of the state fiscal year were $2.5 billion lower than last year, but were $1.8 billion higher than anticipated by … of December totaled $8.4 billion, $422.5 million above last year, and $1.4 billion above DOB’s latest projections. … which was $7.8 billion, or 10.8 percent, lower than last year. This is largely due to higher federal …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-year

New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber

… championed important safety initiatives such as the infant car seat law and the seat belt law, both of which served as …

https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graber

IRS Pension Limitation – Career Plan

… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …

https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitation

IRS Pension Limitation – Police and Fire Plan

… of salary that qualified pension plans, including the New York State and Local Retirement System, may use in … April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is …

https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitation

IRS Pension Limitation – New Career Plan

https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitation

IRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits

https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitation

IRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)

… April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …

https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitation

Operational Advisory No. 16

… Guidance: Starting Thursday February 26, 2015, OSC, DOB and SFS will be deleting all existing Budget Journals, Budget … Transfers and InterUnit Budget Transfers with a journal date of December 31, 2014 and prior that have not been … as well as the presentation from the GL/KK User Group meeting held on January 12, 2015. …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-delete

Managed Care Organizations – Payments to Ineligible Providers (Follow-Up)

To determine the extent of implementation of the eight recommendations made in our initial audit report Managed Care Organizations Payments to Ineligible Providers

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/managed-care-organizations-payments-ineligible-providers-follow

Putnam County – Probation Department Collection of Revenue (2014M-5)

… the Probation Department’s revenue collection process for the period January 1, 2012 through October 16, 2013. …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5

DiNapoli: State Tax Receipts Outpaced Projections Through December

… released in the Division of the Budget’s (DOB) Mid-Year Update to the Enacted Budget Financial Plan. On a … released in the Division of the Budgets DOB MidYear Update to the Enacted Budget Financial Plan …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-december

Management of Invasive Species (Follow-Up)

… a permit system to control activities (e.g., dredging, mining, construction) that could inadvertently spread AIS or … monitor its permit system to control activities, such as mining, dredging, and construction, that can trigger invasive …

https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-follow

Town of Howard - Fund Balance Management (2018M-192)

… of fund balance was not effective. As a result, general and highway fund balances increased significantly over the … reserve or budgeting policies or multiyear financial and capital plans. Key Recommendations Periodically monitor … and capital plans. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …

https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192

Additional Resources – Information Technology Governance

https://www.osc.ny.gov/local-government/publications/it-governance/additional-resources

State Comptroller DiNapoli Statement on the Federal Government Shutdown

… work in New York, ranging from healthcare workers to engineers to parks workers. The longer the shutdown drags on, the more … are high. New Yorkers and all Americans deserve action to get government back up and running.” …

https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdown

DiNapoli: State Tax Revenues Down $3 Billion Through July

… extent of the revenue damage from the pandemic, which is driving both unanticipated spending and declining tax …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-july

State Agencies Bulletin No. 1191

… Purpose To advise agencies of the opportunity to submit test files to PayServ. Affected Employees PayServ users … modified to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, … instead of the SSN. OSC Actions OSC will receive agency test files between October 5 and October 12, 2012.OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decoupling