Search
Local Sales Tax Data, Reports and Resources
… Annual and Quarterly Reports Understanding Local Sales Tax Local Sales Tax Sharing Interactive Map Monthly and Quarterly Collections … by Jurisdiction and Region [.xlsx] 2026 Local Sales Tax Collections Up 4.5 Percent in 2025 Over Prior Year … Office of the New York State Comptroller Local Sales Tax Data Reports and Resources …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesOpinion 90-60
… in our opinion, subdivision two of section 109-b does not negate the authorization in section 120-w to enter …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 2006-4
… the amount insured under provisions of the Federal Deposit Insurance Act 1 must be secured in accordance with General … with which the money is being deposited or invested) whose commercial paper and other unsecured short-term debt … subsidiary of a holding company, whose holding company's commercial paper and other unsecured short-term debt …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 89-32
… and duties enumerated in General Municipal Law, §801 with respect to a particular contract. In this instance, however, … and duties enumerated in General Municipal Law, §801 with respect to the lease and renewal, she would not have a …
https://www.osc.ny.gov/legal-opinions/opinion-89-32State Agencies Bulletin No. 835
… agreement. Revised Method of Calculation Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilState Comptroller DiNapoli Releases Municipal & School Audits
… the renovation of a church into the new town hall and food pantry. The board did not develop or formally establish a … did not oversee the competitive bidding process for the pantry portion of the project. The board and its contractors …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 835.1
… Revised Method of Calculation: Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… for new EIDL grants. Provisions for the new round of PPP include adding types of eligible expenditures and separate … Statistics. The arts, entertainment and recreation sector does not include film and television. 3 Neighborhoods in this report …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Recent Trends and Impact of COVID-19 in the Bronx
… Fordham Road, Bay Plaza in Co-op City, the Hub (where East 149th Street and Willis, Melrose and Third avenues … among all the City’s ZIP codes was 945 (in Brooklyn’s East New York) and the lowest was zero (in Manhattan’s … was lowest (less than 60 percent) in Belmont/Crotona Park East/East Tremont, Concourse/Highbridge/Mount Eden, Hunts …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxOther Bulletin No. 12
… (other than Workers’ Compensation Leave) on the effective date of the increase until the employee returns from leave. … The row will be inserted using the payment effective date. OSC will automatically insert a row in the employee’s … Payment-Vacation ( LSA ), Lump Sum Payment-OT Accruals ( LSB ), Lost Time ( LT1 ), OT for Annuals ( OTA ), OT Straight …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-12-retroactive-april-1-2010-salary-increase-suny-constructionOpinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with … Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10State Comptroller DiNapoli Releases Audits
… implemented. State Education Department – Oversight of Mental Health Education in Schools (Follow-Up) (2023-F-21) Under … in Medicaid and their National Provider Identifier (NPI) – a unique identification number – to be included on …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsNew York’s Economy and Finances in the COVID-19 Era
… updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Opinion 88-78
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by … -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) … pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Preparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the time comes. Below you’ll … guidance on preparing for retirement, including topics to consider as you plan and actions to take. When you’re ready to apply for retirement, you can … process and highlighting important topics and information to consider …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementOpinion 90-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the agencies specified in the statute (see 1970 New York State Legislative Annual, pp 205, 539), it is well … his or her organization for such governing body. Since the State Education Department has jurisdiction to investigate …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 92-23
… into lease permitting the affixing of antennae to water storage tanks and the erection of a switching station near a … affix transmission antennae to several operating water storage tanks of the water district and also would erect a … company the exclusive right to use the district's water storage tanks for the transmission of mobile communications? …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Reporting Regulations 315.2 & 315.3
… employer in the capacity of attorney, physician, engineer, architect, accountant or auditor and who is also a partner, … employer in the capacity of attorney, physician, engineer, architect, accountant or auditor and the participating …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Division of Housing and Community Renewal Bulletin No. DH-48
To explain OSCs automatic processing and to provide instructions for agency processing for the portion of the 2010 Salary Increases not already paid
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employeesOpinion 88-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Enforcement of Judgment (method of computing interest on income executions) -- Poundage Fees (method of computing poundage fees on income executions) CIVIL PRACTICE LAW AND RULES, §§5003, …
https://www.osc.ny.gov/legal-opinions/opinion-88-16