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Opinion 94-29
… applicable to appeals from orders of the Family Court in juvenile delinquency proceedings in which the corporation … these appeals generally arise in two proceedings: (1) a juvenile delinquency proceeding in which the corporation … 8022(b) would be justified in view of the fact that juvenile delinquency matters are quasi-criminal in nature and …
https://www.osc.ny.gov/legal-opinions/opinion-94-29State Comptroller DiNapoli Releases Audits
… to collect and analyze aggregate data to identify and address the primary causes of this failure. OTDA made limited … Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc. (2023-N-9) The New … – Farmland Protection Program (2023-S-19) According to the American Farmland Trust, farms generate over $47 billion in …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 2005-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may not set fees for the provision of emergency medical transport services in an amount designed to generate revenue … Whether a city may set fees for the provision of emergency medical transport services by a paid city fire …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 89-1
… cash upon death in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service … employees is General Municipal Law ("GML"), §92. GML, §92(1) provides that: The governing board of each county, city, … their beneficiaries . [emphasis supplied] Thus, section 92(1) authorizes a town board, by resolution, to provide town …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 2024-1
… to fund replacement of all public and privately owned lead water service lines in the City without violating … from using public funds to replace privately owned lead water service lines on private and public properties to … plumbing fittings or fixtures in the installation or repair of public water systems or plumbing in residences that …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1DiNapoli Releases Annual IDA Report
… New York’s Industrial Development Agencies (IDAs) reported $784 million in net tax exemptions in 2018, up 4.4 percent from 2017, … that summarizes the performance of IDAs issued today by New York State Comptroller Thomas P. DiNapoli. “Projects that … New Yorks Industrial Development Agencies reported $784 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportCounty Sales Tax Revenues and Distributions to Other Local Governments, Fiscal Year Ending in 2023
County Sales Tax Revenues and Distributions to Other Local Governments, Fiscal Year Ending in 2023
https://www.osc.ny.gov/files/local-government/data/excel/county-sales-tax-distribution-data-table2023.xlsxSingle/Sole Source Award - C001085-1
Production of Paper Stock for Checks, Direct Deposit Advices, and W-2 Wage and Tax Statements
https://www.osc.ny.gov/files/procurement/pdf/c001085-1-single-sole-source-ad.pdfTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
Determine whether Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canajoharie-2021-204.pdfLocal Sales Tax Collections Up 5.7 Percent in First Half of 2013; Growth Concentrated Downstate
Local Sales Tax Collections Up 5.7 Percent in First Half of 2013; Growth Concentrated Downstate
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0215.pdfFirst Half of 2018: Highest Growth in Local Sales Tax Collections in Almost Eight Years
First Half of 2018: Highest Growth in Local Sales Tax Collections in Almost Eight Years
https://www.osc.ny.gov/files/local-government/publications/pdf/first-half-2018-local-sales-tax-collections.pdfComptroller's Fiscal Update: Revenue Trends through the Mid-Year of State Fiscal Year 2012-13, October 2012
As this report demonstrates, growth in tax collections must increase significantly to meet year-end projections.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2012-13.pdfDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… annual average growth of 4.5 percent. “This is welcome news for our municipalities and comes at a time when local …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013State Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… Year 2017-18 reached $79.3 billion, $4.9 billion, or 6.6 percent above the previous year, according to the state cash report released today by State Comptroller … year totaled $51.5 billion, a gain of $3.9 billion or 8.3 percent from 2016-17. Within that category, estimated …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18DiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. "We're three months … $640.8 million or 10.9 percent), but was partially offset by an increase in business tax collections (up $266.6 million … according to the state cash report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… paid out 4.6 million state refunds totaling $4.4 billion to date. Another 471,000 refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… This generally occurs when an employee travels repeatedly to the same location over an extended period for official … likely incur substantial tax liabilities with respect to reimbursement of travel expenses. This tax liability can … reimbursements as income contemporaneous with payment to enable the State to timely withhold the taxes. In cases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… Although year-to-date collections continue to lag prior year results, tax … through February were $758.4 million higher than forecast in the most recent Division of the Budget (DOB) update to the … Although yeartodate collections continue to lag prior year results tax collections through February …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… the arrest of Debra Gabriel, the former tax collector for the Town of Bethel, for allegedly stealing unearned benefits from the state … a false Record of Activities (ROAs) with the town for filing with the State Comptroller. ROAs are documents in … the arrest of Debra Gabriel the former tax collector for the Town of Bethel for allegedly stealing unearned …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to the same period last year, according to … since March, when the COVID-19 pandemic began to affect sales tax collections. Nearly every county in every region of … Sales tax revenue for local governments in July fell 82 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-july