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DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020The Tourism Industry in New York City
… 2020, from a record 283,200 jobs in 2019. Tourism accounts for 7.2 percent of total private sector employment and 4.5 … food — glued together by hospitality and transport, which serve as the core infrastructure. Visitors and visitor … Electronics Stores 20% 445110 Supermarkets and Other Grocery (except Convenience) Stores 20% 445120 Convenience …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityOpinion 88-28
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper (designation by … §64(11): A publication must be a "newspaper" as defined in General Construction Law, §60 and must satisfy the …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 92-39
… opinion. ELECTIONS -- Improvement Districts (eligibility to vote) IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote) SEWER DISTRICTS -- Establishment (eligibility of …
https://www.osc.ny.gov/legal-opinions/opinion-92-39City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Opinion 96 - 11
… Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612 …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Comptroller DiNapoli Releases Municipal Audits
… also found the county is not monitoring or enforcing its USB removable media policy. Town of Charlton – Internal …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Opinion 99-5
… discussed in the opinion. LIBRARIES -- Contracts (by school district with cooperative library system) SCHOOL … Law with a cooperative library system under which library services will be provided to residents of the school district … to your inquiry concerning a proposed contract for library services between a school district and a cooperative library …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency … The Times Union published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Controls Over the Empire State Supportive Housing Initiative
… Objectives To determine whether controls over the Empire State Supportive Housing Initiative (ESSHI) … are being met, and whether providers deliver the services that are required in their contracts with State agencies. The … goal is to develop 20,000 units of supportive housing over a 15-year period ending in 2031. The Office of Mental …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeDiNapoli Issues Report on Transparency of Village Fiscal Activities
… State Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by … officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 … not file their AFR for fiscal year 2023, four filed their report significantly late (an average of 331 days), and only …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57DiNapoli Releases Analysis of Enacted State Budget
… ensure an accurate count of New Yorkers in the next U.S. Census. Includes a revised version of an Executive proposal …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetDiNapoli Releases Annual IDA Report
… of $5.3 billion from the prior year, according to an annual report on IDAs released by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies … of $53 billion from the prior year according to an annual report on IDAs released by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal & School Audits
… was listed at all. Auditors found no collections were lost, misused or misappropriated, but because complete and … there is an increased risk of city collections being lost, misused or misappropriated. Piseco Common School … software that she paid for with her personal credit card. The village should not reimburse anyone other than …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Wawayanda – Financial Operations (2024M-160)
… Town Supervisor (Supervisor) serves as the chief executive officer, fiscal officer and the Board-appointed budget … surpluses that increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of … no rationale was established for maintaining this level of unrestricted fund balance. As a result, real …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Opinion 2001-13
… a fee to certain users of town highways) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions (authority … to reach the recreation area, and that the money collected from tolls would be used to replace this road. You also … local law" (Municipal Home Rule Law §10[l][i],[ii][a][6],[9-a]; NY Const, article IX, §2). A town's home rule power is …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13State Contract and Payment Actions in June
… $2.5 million with Sage Engineering Associates LLP for repair of inmate cells at correctional facilities statewide. … million with Barrett Paving Materials Inc. for pavement repair and maintenance on I-81 in Onondaga and Oswego …
https://www.osc.ny.gov/press/releases/2020/07/state-contract-and-payment-actions-juneState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … Global BMU, LLC for scaffold operation and maintenance in State office buildings in Albany County. $1.5 million with Alvion Group, Inc. for … In September the Office of the State Comptroller approved …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-september