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DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020

… compared to 2008. New York City’s sales tax collections were impacted more severely than those throughout the rest of … beginning to see growth. “This report shows how deeply the COVID-19 pandemic cut into municipal finances,” DiNapoli … of many non-essential businesses in June, although some restrictions were still in place. Collections increased …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020

Tuition Assistance Program – DeVry College

… Purpose To determine whether DeVry College of New York complied with the Education Law and the Commissioner … at more than 90 campuses throughout the United States. In New York, DeVry University operates as DeVry College of New York (DeVry) offering several programs leading to an …

https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-college

DiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength

… to February 2023), with leisure and hospitality sales on track to exceed pre-pandemic levels, according to a report … Tourism Industry Transportation and Warehousing Sector Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strength

Opinion 96-10

… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a …

https://www.osc.ny.gov/legal-opinions/opinion-96-10

Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)

… were not reported to DOH until 240 days after the required deadline, subsequent testing after remediation efforts was … on the District’s website until 48 weeks past the required deadline. Recommendations Before this report was finalized, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m

NYS Comptroller DiNapoli on Amazon's Racial Diversity, Equity and Inclusion Practices

… statement today in advance of Amazon’s Annual Meeting on Wednesday, May 26, 2021, at 9:00 a.m., Pacific Time. … have urged shareholders to support a resolution calling on Amazon to conduct an independent racial equity audit of … Mr. Bezos and Amazon should be championing action on these issues and taking every opportunity to root out any …

https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-amazons-racial-diversity-equity-and-inclusion-practices

DiNapoli: State Financial Condition Improving

… short-term financial condition continues to improve and the state has built on its reserves, but the 2015-16 … budget gridlock of the past,” DiNapoli said. “The Governor and the Legislature deserve credit for that. On the positive side, a timely budget was enacted and reserves have been strengthened. Areas of concern include …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improving

DiNapoli Statement on Legislation Restoring Contract Review Authority

… New York State Comptroller Thomas P. DiNapoli issued the following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of the … New York State Comptroller Thomas P DiNapoli issued the following statement today following the passage of A7925A …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authority

Recent Trends and Impact of COVID-19 in the Bronx

… 2000-2017 Change 2017-2019 Bronx 1,418,207 10.4% -3.6% Brooklyn 2,559,903 7.4% -3.4% Manhattan 1,628,706 8.3% -2.2% … index from the NYU Langone Health and the Robert F. Wagner School of Public Service at NYU and the Centers for Disease … Nutrition Assistance Program. Sources: Feeding America, Map the Meal Gap, …

https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronx

Annual Assessment of Market Orders for 2012, 2013, and 2014

… was to determine whether the Department of Agriculture and Markets (Department) has adequate procedures in place to … to its administration of Article 25 of the Agriculture and Markets Law. We performed our audit pursuant to legislative … and Development Program. Article 25 of the Agriculture and Markets Law authorizes the market orders and allows for the …

https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014

Contract Advisory No. 32

… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been … References: Appendix A – Standard Clauses for New York State Contracts GFO Section, XI.2.A Thresholds …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendix

XII.5.I Prompt Payment Interest – XII. Expenditures

… Due Date, the State may be required to make an interest payment to the vendor. This section provides State agencies information regarding: Prompt Payment Interest Eligibility. The calculation of Prompt Payment Interest. For additional information on Prompt …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interest

Town of East Hampton - Budget Review (B21-7-11)

… General Part Town, Highway, Solid Waste/Recycling and Airport) as a cushion against unforeseen events. However, …

https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11

Opinion 92-40

… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … or fees, however, may not be imposed to generate revenues in excess of such cost for the purpose of offsetting the general cost of county government. This is in reply to your letter concerning user fees imposed for the …

https://www.osc.ny.gov/legal-opinions/opinion-92-40

Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013

… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years … To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account …

https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013

Opinion 93-29

… the village, without regard to whether the newspaper is published within the village. You ask whether a village is required to designate as its official newspaper the only newspaper which is "published" in the village. The Village Law contains no …

https://www.osc.ny.gov/legal-opinions/opinion-93-29

DiNapoli: 23 School Districts Designated in Fiscal Stress

… that school districts faced in SY 2020-21, the first full year of operations under pandemic conditions. The report … School Districts in Stress Fiscal Years Ending 2021 Full List and Detailed Information for School District Stress …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stress

Oversight of School Safety Planning Requirements

… districts, and other programs to ensure they are complying with legislation and regulations governing school safety … not sufficiently monitoring School Districts’ compliance with the requirements for school safety planning and, … annually adopt their safety plans in accordance with Department guidance, hold public hearings on the plans, …

https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirements