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Statement from New York State Comptroller Thomas P. DiNapoli on the Passing of Former Governor Mario Cuomo
… "New York has lost one of its greatest leaders with the passing of former Governor Mario Cuomo. I had the privilege to serve in the State Legislature while he was Governor, and I admired his love of public policy, politics and people. He was tenacious …
https://www.osc.ny.gov/press/releases/2015/01/statement-new-york-state-comptroller-thomas-p-dinapoli-passing-former-governor-mario-cuomoOpinion 88-38
… of the appellate divisions of the supreme court and the clerk of the court of appeals are entitled, upon the filing … map or proceeding filed, recorded or indexed for the county, or an agency or officer thereof acting in an official … is impermissible (McKinney's Consolidated Laws of NY, Book 1, Statutes §76). Further, we believe the rationale …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always record, deposit, remit and report all collections accurately and in a timely manner. … Town Clerk Tax Collector Clerk recorded deposited remitted and reported all collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… areas were beginning to see growth. “This report shows how deeply the COVID-19 pandemic cut into municipal … shortfalls. New York’s localities need federal aid to help get through this crisis.” Before the COVID-19 pandemic swept … Monthly Local Sales Tax Collections by Region Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Opinion 97-16
… charge, not subject to audit by the county, and subject only to revocation of that approval in the course of … incurred" is to be determined by the court, subject only to appropriate administrative review within the judicial …
https://www.osc.ny.gov/legal-opinions/opinion-97-16The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The New Interdisciplinary School (NIS) on its Consolidated … To determine whether the costs reported by The New Interdisciplinary School on its …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualSales Tax Vendor Registration Practices (Follow-Up)
… the recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40 ). … more than 40 State and local taxes, including the sales and use tax. Provisions of State Tax Law (Law) impose a tax on sales of tangible personal property and certain services, …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… poverty. Continued federal resources, along with a greater equity in state services, can help improve the lives of New … of need that reflect modern living standards. Assess current programs for potential improvements, including the … the lives of those who are most in need.” "Despite being home to some of the wealthiest people in the U.S., New York …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsOpinion 93-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … Whether the term outstanding indebtedness as used in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 89-27
… date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 93-7
… requirements as a professional service. You ask whether a county contract to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding requirements of … (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , 179 AD2d 118, 581 NYS2d 885 lv …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 2000 - 13
… opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first terminates membership … a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax changes that would eliminate important deductions for millions of New Yorkers and threaten higher costs for … tax changes that would eliminate important deductions for millions of New Yorkers and threaten higher costs for …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformSales Tax Vendor Registration Practices
… to 4.875%, and in the Metropolitan Commuter Transportation District at 0.375%. The use tax is imposed on taxable items …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesThe Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfDiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… honesty,” State Comptroller Thomas P. DiNapoli said. “I hope her case serves as an example to any public official who …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsBus Driver Licensing
… Motor Vehicles: Bus Driver Licensing and Oversight (2005-S-53) Department of Motor Vehicles: Issuance of Commercial …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingRFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… Counsel (MS Word) Exhibit 2, Draft Contract, Module 2 – SEC and Corporate Governance Counsel (MS Word) Exhibit 3, …
https://www.osc.ny.gov/procurement/rfp0005DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… 61 percent of the time in approving contracts with not-for-profit providers (NFPs) last year, with half of all … recommendations.” “Once again, the New York State Catholic Conference and the Catholic non-profit organizations it represents are grateful …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateOpinion 91-2
… -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining … Comptroller may request officials of an OTB corporation to fill out a form listing certain outside employment and business … an examination of an offtrack betting corporation to obtain information about potential conflicts of interest …
https://www.osc.ny.gov/legal-opinions/opinion-91-2