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DiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… ruling in South Dakota v. Wayfair established the economic nexus policy, expanding the group of vendors required to … first full “sales tax year” during which both the economic nexus policy and the marketplace provision were in effect was … the percentage of taxable sales from marketplace and nexus vendors varied by county, as did the effect of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterState Comptroller DiNapoli Releases Municipal Audits
… of the laws governing the finances of the general fund tax bases and did not have an understanding of the finances …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 96-20
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … village may submit to the qualified voters of the village at a general or special election a proposition to abolish a …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 2004-6
… -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE … article VIII, §1 of the State Constitution prohibits municipalities from making gifts or loans of municipal … undertakings. There is no exception to this prohibition for transactions between the municipality and a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 91-35
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary … state that the sergeant is a permanent full-time officer and, of those subordinates who are members of a collective …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … threshold (see, e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal Corporation Law, §10.31; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 94-3
… LAW, §200: The approval of the State Comptroller is not required in connection with a proceeding for the improvement … You ask whether the approval of the State Comptroller is required in connection with a proceeding for the improvement … before the improvement is commenced (1979 Opns St Comp No. 79-703, unreported; 23 Opns St Comp, 1967, p 537; …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 89-57
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. MUNICIPAL COOPERATION -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 90-2
… the village is located and which is supported by town-wide taxes, for library services beyond those already available to … the village is located and which is funded by town-wide taxes. Section 256 of the Education Law authorizes villages … case, however, the town library is supported by town taxes levied against the taxable real property of the entire …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… welcome a record 68 million visitors by 2025. “The number of tourists is nearly back to pre-pandemic numbers in New … recovery won’t be complete until we see a full return of international and business travelers, and a full recovery of local jobs. Our city and state leaders need to focus on keeping New York a desirable and safe …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationState Comptroller DiNapoli Releases Municipal & School Audits
… on the collection records, or no check number was listed at all. Auditors found no collections were lost, misused or … requirements. As a result, district investments were at an increased risk of loss. District officials did not … sensitive information accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… or providing services. Together, these entities compose New York’s WFD System (System), of which DOL is the lead … areas and entities, and supportive service agencies. In New York, this governance body is the SWIB. Under WIOA, the … launched to support System needs statewide. For instance, New York’s Workforce Development Initiative (WDI) began in …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… Tourism in New York state has grown post-pandemic but employment in … levels, according to an analysis released by New York State Comptroller Thomas P. DiNapoli. The report found strong … higher in 2023 than 2020. This is DiNapoli’s third report on the tourism industry after the abrupt shutdown caused by …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysEmployer Projected Invoice
… organization for the State fiscal year ending March 31, 2025. You will receive an estimated invoice in July 2025 … Edge . If you use a different browser, your information may not display properly or you may experience other problems. Understanding Your Projected …
https://www.osc.ny.gov/retirement/employers/employer-projected-invoiceXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… Owner Agency’s Business Unit (e.g., OGS01). The Project ID will no longer represent the grant award number, though it … Federal Grant Award) is then associated to the Project ID in SFS. Individual Project IDs and Activity IDs are … unit to agency business unit and with a new Project ID If the existing Project Id length is less than 15 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsDiNapoli Report Highlights Where New Yorkers Work
… in significant ways since 2000 with the health care and social assistance industries increasing their share of total … programs to help ensure quality employment opportunities for all New Yorkers.” DiNapoli’s report found: While the … or productivity gains. Approximately one in every nine workers (11.6%) earned the state minimum wage in 2022 (the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workAddiction Support Services During Emergencies
… Plans are revised when warranted and that they include strategies to manage and mitigate prolonged disruptions in …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … million related to bank transfers, payroll, real property taxes and cash receipts and disbursements. They did not … County) The review examined the town’s progress in acting on recommendations from another audit report examining the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Physical and Financial Conditions at Selected Mitchell-Lama Developments
… $578,840 in various capital improvements, $71,697 in payroll expenses, and a $300,000 payment to one vendor for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsOpinion 92-43
… and equipment must be at a rate approved by the board. You ask whether General Municipal Law, §104-b authorizes a … the highway superintendent be approved by the town board. You have enclosed a copy of the town's "purchasing … pursuant to a duly adopted local law (see, e.g., Municipal Home Rule Law, §10[1][ii][d][3]). Accordingly, in our …
https://www.osc.ny.gov/legal-opinions/opinion-92-43