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The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2025 (2025-M-3)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25m3.pdfDiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito and all of the newly …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speakerOpinion 88-21
… the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which … used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected from subdividers in lieu of the setting …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 88-19
… certain instances, to permissive referendum). May 11, 1988 Anna L. Conkey, Town Clerk Town of Argyle …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 88-17
Concerning 34 Opns St Comp 1978 p 154 with regard to the dedication of park land in a subdivision
https://www.osc.ny.gov/legal-opinions/opinion-88-17DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… authorities operate in New York state and provide a host of important services to citizens. However, the 639 authorities operating outside of New York City employ more than 4,300 employees, report … local authorities, DiNapoli’s office has launched a series of local authority audits and will periodically release …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 89-31
… bear on the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election (authority of city voters to petition) CHARTERS -- City Charters (right to hold recall election) LOCAL LAWS -- Recall Election (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-89-31List of Agencies That Can Receive Electronic Invoices
… Higher Education Services Corporation* IOL01 Interest on Lawyer Account Fund JUS01 Justice Center for the Protection …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesOpinion 92-1
… municipality to the contractor of any interest received while the obligations are registered in the name of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 94 - 23
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two … TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two towns, if the proposed … If the area of proposed extension is within an adjoining fire protection district, the town board of the town within …
https://www.osc.ny.gov/legal-opinions/opinion-94-23X.7 Overview – X. Guide to Vendor/Customer Management
… is an entity providing or owing monies to the State or one of its Business Units. Business Units use Customers in the … stored in the New York State Customer File, which consists of Centralized Corporate Customers and Local Customers . The use of the Customer File facilitates statewide reporting of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… state departments and agencies on the federal management debt collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government … state departments and agencies on the federal management debt collection procedures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeXIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… Reader®, version 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe website. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… the SFS to electronically authorize POs, and (ii) methods for dispatching POs. Note: This section does not apply to … should refer to their internal policies and procedures for guidance regarding PO dispatch. Process and Transaction … purchase requisitions. If the default dispatch method is “print,” and there is an email address associated with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations … in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. Business … ensure that each voucher (1) references a unique invoice number and (2) includes only items it has received and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… I want to thank Assemblyman Magnarelli and Sen. Marchione for sponsoring this proposal and helping implement reforms …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-development