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New York City Contract Spending Trends
New York City spent $22.7 billion on expense contracts in FY 2023 excluding contracts for COVID-19 and asylum seekers. This compares to $10.6 billion in FY 2010.
https://www.osc.ny.gov/files/reports/pdf/report-10-2025.pdfOpinion 89-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … time into cash upon death in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in … by local law, ordinance or resolution, or in the city of New York the mayor by order may grant vacations, sick leaves …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 2004-1
… pursuant to this section shall be furnished without cost to the person served…. (emphasis added). The primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue … navigate the AUC tax revenue process, including how to record this relatively new revenue source. … An …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateOpinion 96-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal year of a fire district may be changed …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Unified Court System Bulletin No. UCS-276
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawNew York State Rent Relief Update: Spotlight on New York City
As of June 14, 2023, ERAP has distributed nearly $3.1 billion to 248,057 applicants statewide.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2024.pdfNew York State Rent Relief Funding: Spotlight on New York City
Millions of Americans still face housing insecurity as a result of the COVID-19 pandemic. New York City not only houses the majority of the State’s renters but also had relatively high rates of rent-burdened tenants prior to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2022.pdfPreferred Source Contracting (Follow-Up)
… Purpose To determine the extent of implementation of the five … State Finance Law (Law), grants “preferred source” status to Corcraft and not-for-profit organizations that serve and … State Procurement Council (Procurement Council), a current List of Preferred Source Offerings (List) which includes the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followOpinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Counties and other municipalities, including the City of New York, are not exempt from the filing fees imposed in …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 97-16
… by counsel furnished pursuant to a plan of a bar association in the county as coordinated by an administrator. … All counsel assigned in accordance with a plan of a bar association conforming to the requirements of section …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Internal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … creating the State Liquor Authority and the Division of Alcoholic Beverage Control (both commonly and hereafter …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followSome NY Schools Not Reporting Bullying or Harassment
… DASA bias categories such as race, ethnicity, weight or sex. DiNapoli recommended that SED take steps to assess …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… families.” New York City sets different tax rates based on class of property, including for single or multifamily … co-ops and condos are generally not assessed based on market value driven by sales prices, but instead on the value of similar apartments, including rent stabilized …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersOpinion 89-59
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. WATER RENTS -- Imposition of (authority to impose water rates to raise both operation and maintenance … were followed, however, the provisions of §266 would have to be ignored. * * * Furthermore, the use of words such …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 88-79
… the particular federal law without violating the gift and loan provisions of Art. VIII, §1 of the New York … including the repayment of principal and interest of any loan, constitutes "program income". The UDAG Agreement and … both provide that "program income" received after the loan is made to the developer is deemed "miscellaneous …
https://www.osc.ny.gov/legal-opinions/opinion-88-79The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… notably, nonstore retailers. Nonstore retailers, including online retailers, have experienced the most growth in taxable … Protection Program loans supported half of all small-business retailers and more than one-third of all retail … Federal relief has been provided mainly through small-business support programs, including the Paycheck Protection …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19FOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
https://www.osc.ny.gov/files/help/pdf/foil-subject-matter-list.pdfNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… Republican tax plans will ultimately raise or lower their federal taxes, or what the impact may be on their state and local budgets. Given the rush to …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform