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Refunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of … following procedures. I. COVER LETTER . An application for approval of a present value savings certificate should … should include each of the documents listed below (except for item f, which should be filed in accordance with the …
https://www.osc.ny.gov/debt/refunding-local-debtDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… Sales tax revenue for local governments in New York State declined … according to State Comptroller Thomas P. DiNapoli. Sales tax collections from January through March totaled $4.3 … quarter of last year, which predated the pandemic. Sales tax collections in New York City during the first three …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021DiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… Local government sales tax collections totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the … had a year-over-year increase in collections, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterNew York City’s Uneven Recovery: Youth Labor Force Struggling
When the COVID-19 pandemic first hit, workers aged 16 to 24 experienced the worst outcomes of all age groups nationwide.
https://www.osc.ny.gov/files/reports/osdc/pdf/nyc-youth-labor-force-struggling.pdfOpinion 99-11
… district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the … frame is of nominal value. You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 90-18
… mod on other grnds 51 NY2d 426, 434 NYS2d 922; 1988 Opns St Comp No. 88-35, p 65; see General Municipal Law, §100-a). Therefore, unless any … §2803-a without compliance with section 103 (see 1989 Opns St Comp No. 89-2, p 6). Also, it has been held that services …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Division of Housing and Community Renewal Bulletin No. DH-101
… Services has announced that the 2019 premium rate and the maximum weekly employee contribution for coverage will be … Based on this 2019 average weekly wage amount, the maximum employee premium deduction for Paid Family Leave will … who have received approval to use the NY Paid Family Leave benefit: LOA/PFL- Leave of Absence/Paid Family Leave RFL/PFL- …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The Carthage-Wilna Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1011
… To inform agencies of the new procedure to obtain a prior year Form W-2 replacement. The procedures for issuing current … production of replacement Form W-2s will now be completed by the Office of the State Comptroller (OSC). Agencies and … request a replacement of a Form W-2 for their employees, by submitting an email to the “tax and compliance” mailbox …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal … billion from the same period a year ago as personal income tax (PIT) receipts, the state’s largest source of revenue, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… expenses were seven times higher in 2022 than in 2021. Market expectations are generally that interest rates will … which could further increase borrowing costs and reduce market activity. However, conditions could change rapidly …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… 2022 compared to the same period last year, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Collections for the three-month period totaled nearly $5.2 billion, with … growth at least partially driven by inflation, which hit a 40-year-high in March. “Local sales tax collections …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… force include both employed individuals and those who do not currently have a job but are seeking one. Working-age …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Comptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfOpinion 88-64
Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating in a selfinsured plan operated jointly by the city
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 98-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or a combination of those services, the town board may: (i) Acquire by gift or purchase one or more motor vehicles … combination of the methods authorized in subparagraphs (i), (ii) and (iii) of this paragraph. The town board is also …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 2005-7
… from whom it accepts payment for the failure to properly credit such payment, for the amount of the payment plus any …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Agencies Bulletin No. 1971
… jobs, all payroll deposits are made according to the single Direct Deposit record for all jobs. As a result of the … the DD Returns and Reversals mailbox. The Direct Deposit Form for NYS Employees, form AC 2772 , should be provided to … validate it against the existing information in PayServ or on record with the agency: SECTION A: Employee Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-query