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Local Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… The City of Kingston’s economic revitalization and climate … institutions and local amenities, enhancing its status as a regional destination for arts, culture and history, even as the city works through challenges, including housing … The City of Kingstons economic revitalization and climate …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… cars’ Mean Distance Between Failures (how far the average car goes before needing repair) has been gradually declining …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backMonitoring of Construction Management
To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements and if the oversight and administration costs associated with carrying out this function are supported and related
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementPurchasing and Procurement Practices (Follow-Up)
… (Report 2020-S-67 ). About the Program The New York Racing Association, Inc. (NYRA) is a not-for-profit … at commercially reasonable levels and in accord with racing and wagering industry standards. Because NYRA operates its racing operations at a deficit, it is imperative that its …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followAlbany Community Charter School – Financial Operations (2013M-185)
… to February 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of … with the Foundation that increases the fee from 1 percent in for the 2012-13 school year, to 1.5 percent for the … for the final year of the contract. With the increase in the fee percentage and the growth of the number of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Opinion 88-50
… the work, which is expected to extend the tank's useful life by 10 years, would consist of the following: (1) … value of the property, nor does it appreciably prolong its life. It merely keeps the property in an operating condition … fact is presented as to whether the work, when viewed as a whole, is more in the nature of rebuilding or completely …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 97-2
… who participates in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school … B Medicare insurance, there is no change in the plan's premium equivalent rate for that person. Instead, any … Part B Medicare insurance is taken into consideration when premium equivalent rates are set for the plan as a whole. …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Calculating Days Worked – Legacy Reporting
… worked during a report period, you must enter zeroes (0.00) in the “Days Worked” column. Example: A highway crew … as follows: (150 hours worked) ÷ (7.5 hour SWD) = 20.00 days worked reported Example: A part-time typist works … as follows: (88 hours worked) ÷ (8 hour SWD) = 11.00 days worked reported Remember, days worked reported are …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedDiNapoli: Tax Collector Faked Her Personal Tax Payments
… violation of her public duty,” DiNapoli said. “I thank District Attorney Mary Rain and the St. Lawrence County …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsOversight of Juvenile Detention Facilities (Outside New York City)
… requirements of the Regulations. For example: Certain assessments and documentation for youth at local detention … facilities. We found missing comprehensive medical assessments, which evaluate the physical and mental health of … and found: 127 files (35%) lacked support for required assessments or documentation and/or had an assessment or …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityOpinion 97-20
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless … insurance tax moneys to make reasonable expenditures to remodel and purchase appliances for the firehouse kitchen. …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN … Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Management of Selected Special Revenue Funds
… into, the following health issues: organ donation, autism, diabetes, and multiple sclerosis. Funds are raised … Life Pass It On Trust Fund (2004) $1,076,541 $0 $1,076,541 Autism Awareness Fund (2005) 108,226 37,941 70,285 Drive Out …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 246 (39 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … from sampling, how they would be secured against use, and what remedial actions were planned or enacted. Because there …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Wage Subsidy and Transitional Employment Programs
… Purpose To determine if the Office of Temporary and Disability Assistance (Office) adequately monitors wage subsidies to ensure payments … funding provided $3.8 million for WSP/TE programs. The Office is responsible for administering WSP/TE programs and … To determine if the Office of Temporary and Disability Assistance Office …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsYork Central School District – Lead Testing and Reporting (S9-25-19)
District officials did not properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations We determined 130 of the 223 58 percent water outlets we identified at select
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Cost-of-Living Adjustment – Article 14 Benefits
… or older and retired for ten or more years; or Receiving a disability pension for five or more years. When you die, if you selected an option that pays a lifetime benefit to your beneficiary, and the beneficiary …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustment