Search
Opinion 94-19
… opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount … fund) CONSTITUTIONAL LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at …
https://www.osc.ny.gov/legal-opinions/opinion-94-19State Agencies Bulletin No. 468
… To notify Agencies of two new Earnings Codes, TF8 - SS Refund Wage Adjustment and TF9 - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year … To notify Agencies of two new Earnings Codes TF8 SS Refund Wage Adjustment and TF9 Med Refund Wage Adjustment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… increase in collections, according to a report released today by State Comptroller Thomas P. DiNapoli. This marked … Sales Collections by County and City Interactive Map of Local Sales Tax Sharing Agreements Local Sales Tax …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterOpinion 89-23
… §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow … contained shall prevent the renewal of any such lease. It is clear from the above provision a village may lease space …
https://www.osc.ny.gov/legal-opinions/opinion-89-23DiNapoli: Read Fine Print on Gift Cards this Holiday Season
… Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While … Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonOpinion 88-42
… entitled is obligated to refund such moneys to the county for the benefit of the municipality entitled thereto. A … were entitled were obligated to refund the excess amounts for the benefit of the municipalities that received less than … concluded, however, that there was no statutory authority for the municipalities which received the excess moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-88-42City of Yonkers – Budget Review (B24-6-6)
… in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the City to submit its proposed budgets for the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6City of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … when these contracts are settled. Likely underestimates charter school tuition payments by approximately $$687,000 …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Employment Recovery Is Slow for New Yorkers with Disabilities
… Hochul, 2022 State of the State: A New Era for New York , pg. 67, at …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… given the heightened uncertainty in the economy and the prospect of even more unfavorable federal policy changes. It …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressRockland County – Budget Review (B21-6-12)
… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of East Hampton - Budget Review (B21-7-11)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … the 2022 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … the accumulated deficit in the Town’s general fund as of December 31, 2007, December 31, 2008 and December 31, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11City of Troy – Budget Review (B21-5-10)
… a potential shortfall of $700,000. The City’s capital plan in the proposed budget includes the purchase of … in $2,901,500 (86 percent) of the City's 2022 capital plan for the purchase of equipment and vehicles for the … unfunded through the proposed budget. The City’s capital plan in the proposed budget includes the purchase of …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Division of Housing and Community Renewal Bulletin No. DH-123
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing the 2022 RRSU Over40 Comp Time II Cash Out. … Day of Pay Period being paid, or the Last Day the Employee is Active Earnings End Date: Same as Earnings Begin Date Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-123-2022-rrsu-over-40-comp-time-ii-cash-outState Agencies Bulletin No. 2083
… with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2022 tax year. Affected Employees … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance … W-2 and W-3 (2022) ,employers may electronically furnish Form W-2, Wage and Tax Statements to employees if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2New York’s Economy and Finances in the COVID-19 Era
… Selected Economic Trends Job Losses Are Concentrated in Lower-Paid Sectors Six months into the COVID-19 recession, New Yorkers working in lower-paid sectors continue to suffer a disproportionate … share of job losses statewide and especially in New York City. Among the nearly 1.3 million net jobs the …
https://www.osc.ny.gov/reports/covid-19-september-30-2020City of Yonkers - Budget Review (B21-6-7)
… revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use … the estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7New York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… deep: employment in New York declined by nearly 2 million jobs from February to April 2020. New data released by the State Department of Labor show less than half of the jobs lost during that time have been recovered, and employment is still more than 1 million jobs below its pre-pandemic levels. In February 2021, total …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021XVI.3.H Materiality – XVI. Financial Reporting
… be made on the basis of immateriality. The Office of the State Comptroller may subsequently, at its discretion, modify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… goods, the transportation and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales … storing goods the transportation and warehousing sector is an important component of the local economy …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousing