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Opinion 92-17
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to … school district purposes shall be distributed to the towns in the county or whether such areas may be omitted entirely from the sales tax distribution scheme set forth in the agreement. Under subdivision (a) of Tax Law, §1262, a …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Better Oversight Needed for Youth Jobs Programs
… participating businesses hired only people who qualified for the program and that the tax credits they were given were … meet age, residence and employment criteria to qualify for the New York Youth Jobs Program. They also must be … such as living in public housing or being in foster care. For the period January 2014 to July 2018, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsDiNapoli: The State May Have Your Money
… office could be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An … their name. It’s likely that some of the $12.5 billion in unclaimed funds belongs to you, a family member or … to reclaim what is rightfully yours.” A large portion of unclaimed funds derives from dormant bank accounts, uncashed …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… them and did not check if food service workers were tested for tuberculosis (TB), according to an audit released today … couldn't show that workers serving food were tested for TB. Three separate agencies are supposed to make sure … larger scale shelter facilities and is responsible for inspecting them and ensuring they meet certain standards. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… risks ahead. I commend the Mayor and the City Council for increasing the city’s reserves in recent years.” … also expects securities industry profitability to decline for the fourth consecutive year. The city’s FY 2017 budget is … pension contributions beginning in FY 2018 to make up for the shortfall. The city anticipates $731 million from the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… Authority (MTA) will be able to limit future fare and toll increases to 4 percent as planned will depend on the amount … or higher fares and tolls.” While the short-term outlook for the MTA’s operating budget has improved with the economy, … than in 2014. Even with planned biennial fare and toll increases of 4 percent, the capital program would account for …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: State's Cash Position is Strong
… more is on the way. The level of tax receipts is important for purposes of ongoing budget balance, and we are seeing …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… 17.9% below what it was in March 2020. Construction : Jobs in the sector rebounded from a low of 87,200 in April … in this sector has rebounded from a low of 1.3 million jobs in May of 2020 to 1.4 million in December 2021. … : Shutdowns related to the pandemic caused a 70% drop in jobs from March to April 2020. At the end of 2021, the …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… started back up last June, but even with pent-up demand for certain projects, jobs are still lagging behind the … sector in New York City in 2020, with an average salary of $87,200. The sector was responsible for $11.8 … sector in New York City. From 2010 to 2019, the average salary in the construction industry increased by 20.5 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineDiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… Sales tax revenue for local governments in New York state rose by 49.2% in the … this pandemic has taught us anything, it’s to always plan for unpredictable circumstances.” The size of the increase … The Mid-Hudson and North Country regions both reported increases of more than 29%. New York City’s collections grew …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterDiNapoli: Local Governments Challenged by Slow Revenue Growth
… coping with slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising … cities, towns, villages and fire districts, due to increases in state aid to schools. DiNapoli’s report found … restricts reliance on property tax revenues to fund increases in local spending. In recent years, the tax cap’s …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… and on the campaign trail—are fueling this dangerous trend. We need a national reminder that this rhetoric has …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsPhysical Accessibility to Programs and Services (2025MS-1)
… complete report - pdf] We also issued individual reports for the following municipalities: City of Auburn , Town of … climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … Using the Americans with Disabilities Act (ADA) Checklist for Existing Facilities 4 as a guide, we assessed the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… income and business taxes and low interest rates for refinanced debt. The city has so far staved off the need to issue debt to pay for operations by leaning on one-time measures, but a … the New York state congressional delegation deserve praise for passing a much-needed federal relief package. It provides …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Agencies Bulletin No. 2239
… with the steps required to calculate breaks in service for ORP and VDC members (Plan Type 4Z) who appear on the … reports identify incomplete ORP/VDC Suspense/NRI dates for ORP and VDC members who have an Active payroll status and … updates any unmet 366 and/or 7 Year Completion Dates for each ORP/VDC member appearing on the NBEN742. Please …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… helped New York City balance its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion in costs … the city to increase spending at a time when demand for services is on the rise,” DiNapoli said. “Continued … will increase by 0.8% in FY 2024 with average annual increases of 3.2% in the years after. Spending grew at an …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomGeneral Resources
… Phone Listings/Numbers/Addresses Anywho … Online resources for state agencies researching a propsective vendor …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesOpinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q (13) … the town must obtain the State Comptroller's permission for the improvement if the total estimated cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) … area of the town outside of any villages and partly by the lands benefited thereby, (2) wholly by the area of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 90-19
… fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et … and membership. A fire company must consent to a contract for the provision of fire protection outside the village and … of trustees, address, among other things, eligibility for fire company membership, the structure and functions of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-19