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DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or … by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. … DiNapoli said. “The fluctuations in sales tax collections that characterized the pandemic period have subsided. Local …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023DiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… benefit corporations) considered for inclusion within the New York State reporting entity. All public benefit … noted. PUBLIC BENEFIT CORPORATIONS INCLUDED WITHIN THE NEW YORK STATE REPORTING ENTITY Aggregate Trust Fund The Aggregate Trust Fund was created under the New York Workers' Compensation Law and is the disbursing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsOpinion 91-11
… 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. REFERENDUM … mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli Halts $24 Million in Suspicious Tax Refunds
… personal income tax refunds. The majority of questionable returns were filed by taxpayers who claimed refundable … income) 4,805 $16,043,950 Tax preparer submitted returns with refundable credits based on incorrect …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsOpinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … the investment of moneys appropriated by the village for library purposes is credited to the library fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 91-37
… (lack of inspection certificate) and 402 (lack of license plate) of the Vehicle and Traffic Law, which occur while a … of a motor vehicle on a public highway without a license plate. The Cities of Yonkers, New York, Buffalo and Rochester …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Child Care Stabilization Grants
… About the Program The COVID-19 public health emergency put a spotlight on the critical role child care plays in supporting children, families, businesses, and the economy … the fragility of the child care system. Child care is essential for our communities to thrive but, according to …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting … $122 billion in FY 2025. While the plan shows that FY 2026 remains balanced, the city did not take significant …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsOpinion 90-20
… of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless authorized or required by a special law, but the treasurer may pay such moneys to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Comptroller DiNapoli Releases Municipal Audits
… Town of Charlton Conesus No 1 Fire Dist Conesus Vol Fire Dept Town of Franklin Genesee Co Ind Dev Agency Greenville … Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of Richmondville Village of Suffern and Ulster Co …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Division of Housing and Community Renewal Bulletin No. DH-125
… which implemented the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of … The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-125-april-2023-district-council-37-dc-37-performanceOpinion 89-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple … days prior to the date of such fire district elections and in addition may provide by resolution that such nominations …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Town of Lewis – Records and Reports (2025M-17)
… The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining custody of Town … and water district. The Town’s budgeted appropriations for 2024 totaled $589,883 for the general fund, $480,125 for the highway fund and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). About the Program … and Accounting System (NYBEAS), the system of record for member enrollment and eligibility information. Civil … in our initial audit report Payments by CVS Health for Pharmacy Services for Ineligible Members Report 2020S17 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… jobs from February to April 2020. New data released by the State Department of Labor show less than half of the jobs lost during that time have been recovered, and employment is still more … employment in New York increased only slightly, by a net of 3,700 jobs, compared to a net 45,300 jobs added in …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021DiNapoli Releases Annual IDA Report
… reported 4,262 active projects with a total value of $114 billion in 2020, an increase of $5.3 billion from the prior year, according to an annual report on IDAs released by State Comptroller Thomas P. … reported 4262 active projects with a total value of $114 billion in 2020 an increase of $53 billion from the prior …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportDiNapoli: Potsdam Audit Finds Missing Court Funds
… records and pocketed cash receipts, according to State Comptroller Thomas P. DiNapoli. After finding the … DiNapoli’s office shared the findings with the New York State Police and St. Lawrence County District Attorney Mary … town officials, District Attorney Rain and the New York State Police.” Auditors found from May 2009 through May 2013, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsXI-A.2 Purchase Requisitions – XI-A. Purchasing
… with a Contract Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or … a preferred source, centralized contract, or discretionary purchase, the requisitioner should select the Use Procurement … ordering address on the requisition carries over to the purchase order. If there is more than one ordering address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesOpinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time … GENERAL MUNICIPAL LAW, §§103, 104-b: A fire district is not required to advertise for sealed bids to contract for the services of physicians to … Whether a fire district is required to advertise for sealed bids to engage the …
https://www.osc.ny.gov/legal-opinions/opinion-93-3