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Sales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfReview of the Financial Plan of the City of New York Report 23-2026
The release of New York City’s $127 billion fiscal year (FY) 2027 preliminary budget (“the February Plan”) marks an important step toward greater spending transparency, addressing years of chronic underbudgeting and revealing an emerging structural budget gap.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2026.pdfComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkState Authority Contracts on Open Book NY
… and which are awarded noncompetitively or paid in whole or part with moneys appropriated by the State. Approved eligible … for prior approval. To that end, by regulations at Part 206 of Title 2 of the Official Compilation of Codes, … million and awarded noncompetitively or paid in whole or part with moneys appropriated by the State] must be filed …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyNew York State Comptroller Thomas P. DiNapoli Hanukkah Message
… and be reminded that positive change can and will come.” …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-hanukkah-messageDiNapoli Releases Lower Manhattan Economic Snapshot
… The terror attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower … across the five boroughs. “It would have been impossible, in the midst of the unspeakable tragedy suffered 15 years … The terror attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotNew York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State of New York General Obligation Bonds, October 2023 2021AB State …
https://www.osc.ny.gov/debtDiNapoli: Regional Land Banks Fighting Urban Blight
… to return them to productive use though redevelopment or demolition. “The surge in foreclosures and vacant, abandoned … of which are vacant lots or land, or properties slated for demolition. In many cases, the land banks focus on …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightOpinion 88-16
… is the declining balance method ( see Shepard v. City of New York , 216 NY 251, 110 NE 435; Haffey v. Lynch , 193 NY … principal. From that point on, interest is computed on the new principal balance which reflects the original judgment … not constitute the total amount of the execution ( Famous Pizza Ltd. , 119 AD2d 721, 501 NYS2d 135). Furthermore, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Employer's Guide
… your work done, including resources from the Employer’s Guide, on the Employer homepage . Bookmark the Employer … The Employers Guide is a resource for the benefit and payroll staff of …
https://www.osc.ny.gov/retirement/employers/employers-guide2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportContract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssOpinion 90-23
… Local Finance Law is explained as follows: This section is new. Section 12 of article 8 of the State Constitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 2005-6
… of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime … of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties (authority to … a town program at a parochial school on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … board resolution. A certified copy of the resolution must be filed with the Office of State Comptroller within ten … Whether the joint youth committee established by the agreement must …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 92-28
… to reimburse the school district for interest costs with respect to such notes. (5) If a school district chooses not … purposes, as soon as practicable after their receipt. With respect to the time prior to the receipt of taxes, we note … be treated, in substance, the same as tax receipts with respect to payments for library purposes. Therefore, if the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 92-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to … of this amendment is to stimulate the local economy. In 1991 Opns St Comp No. 91-52, p 141, we addressed, inter … that bidder is not the lowest responsible bidder, would be in conflict with the requirement in General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-4
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see, e.g., 1995 …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and Duties (financing dormitory … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 95-29
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when … and facilities of the water district must be placed in a reserve fund for the purpose of retiring the outstanding … and the district then dissolved. As a general rule, in the absence of a special act of the State Legislature, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-29