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Annual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from Ja
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response2.pdfAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
DiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: Tax Cap Remains at Two Percent for 2020
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Opinion 88-20
… adopted pursuant to that statute is a local act within the meaning and intent of Article III, §17. Your inquiry … within the county where county records are kept and the business of the county is transacted (25 NY Jur2d, Counties, …
https://www.osc.ny.gov/legal-opinions/opinion-88-20New York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… part of the scheme, the defendants completed and filed an application containing false information with the Office of …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the allocation of county sales tax revenue required by Tax Law 1262d should be made on the basis of the full valuations used to apportion the county real …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 89-40
… must have attached to it a statement by the volunteer's "employer", presumably indicating the amount of actual lost … to a fire commissioner for compensation lost from regular employment due to firemanic functions (1969 Opns St Comp No. 69-953, unreported; see also 23 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 88-38
… expressly so provides (See 1983 Opns St Comp 83-20, p 22; 28 Opns St Comp, 1972, p 18). In this regard, we note that …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 95-23
… Opns St Comp No. 77-836, unreported; 31 Opns St Comp, 1975, p 183; 31 Opns St Comp, 1975, p 28). We have, however, also acknowledged that there … rendered (Opn No. 77-836, supra ; 31 Opns St Comp, 1975, p 183, supra ; Opn No. 71-659, supra ). These opinions …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 95-31
… OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary … AND POLICE PROTECTION -- Police Chief (compensation of incoming chief where prior chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief must be fixed at an amount at least …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 93-23
… the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical … AND PLANNING -- Planning Boards (electrical contractor as chair of board) GENERAL MUNICIPAL LAW, §§801, 803: Whether an …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC OFFICERS … positions and subsequently be reappointed to the position of trustee without diminution of his or her retirement …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 93-4
… Finance Law, §33.00(a) provides that every bond resolution shall be adopted by at least a two-thirds vote of the voting … referendum or if the bond resolution provides that it shall be submitted to referendum in the manner authorized by … that a bond resolution adopted by the town board shall be subject to permissive referendum or may be submitted …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… Yorkers. I’m pleased the governor and legislature followed my recommendation to increase the state’s rainy-day reserves, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… Comptroller Thomas P. DiNapoli today announced that he has directed the New York State Common Retirement Fund (Fund) to … Comptroller DiNapoli announced that he has directed the New York State Common Retirement Fund to review …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-notice