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DiNapoli: Economic and Tax Collection Growth Slowing in New York City
… New York City ended its 2016 fiscal year on June 30 with an … released today by State Comptroller Thomas P. DiNapoli. “New York City’s finances have been boosted by strong economic … Read the Review of the Financial Plan of the City of New York , or go to: … New York City ended its 2016 fiscal year on June 30 with an …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityOpinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax … cities within the county pursuant must provide a portion of the county sales tax revenues not set aside for county or …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Local Governments Challenged by Slow Revenue Growth
… suffering. In 2016, DiNapoli’s office completed over 500 audits of localities and schools and trained more than 10,000 local government officials and staff. The audits identified nearly $49 million in cost savings and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthPhysical Accessibility to Programs and Services (2025-MS-1)
… stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … that meet their age-related physical needs.” 2 In New York State, almost 27 percent of adults, or about 4 million New … only and should not be construed as the Office of the State Comptroller (OSC) opining on the legality of any of the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1DiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… announced the launch of new online dashboards to track data for key industry sectors in New York City on a regular basis, providing policy makers and the public with a look at how the COVID-19 … office released over the past two years tracking economic data and the effect of the pandemic on those sectors. 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
The loss of 44400 construction jobs due to the COVID19 pandemic in 2020 was the states worst annual decline in the industry in more than 25 years with more than half the losses coming from New York City according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… economic growth, rising costs and the restructuring of the funding relationship between the federal government, … at adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After … on the fiscal challenges it faces nearing the middle of the fiscal year – electing not to set aside additional …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsGeneral Resources
… (DC) - Dept. of Consumer and Regulatory Affairs (need login) Florida (FL) – Division of Corporations Georgia (GA) – …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesOpinion 2009-2
… other sources, exceeds one-tenth of one percent of the full valuation of taxable real property in the area of the … improvement shall exceed one-tenth of one percent of the full valuation of the taxable real property in the area of … such improvement" exceeds one-tenth of one percent of the full valuation 3 of taxable real property in the area of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… other sources, exceeds one-tenth of one percent of the full valuation of taxable real property in the area of the … improvement shall exceed one-tenth of one percent of the full valuation of the taxable real property in the area of … such improvement" exceeds one-tenth of one percent of the full valuation 3 of taxable real property in the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to Tax Law 2613 are required to be apportioned among the town and certain villages in the town for the period October 1 1986 through March 31 1987 …
https://www.osc.ny.gov/legal-opinions/opinion-88-18XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… New York State Bridge Authority, the New York State Office of General Services, the Dormitory Authority of the State of New York, the New York State Urban … program. To ascertain OSC’s support before significant effort is expended in pursuing an alternative delivery …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actOpinion 90-27
… places in the village not less than 10 days before the date of the hearing. Also, notice must be mailed to members …
https://www.osc.ny.gov/legal-opinions/opinion-90-27II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… prepared on a cash basis include: Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account … of Net Position (reporting government-wide) Statement of Activities (reporting government-wide) Balance Sheet – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsOpinion 95-30
… grants or bequests in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and … Prior inconsistent opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 96-15
Whether the damages payable pursuant to this judgment are a townwide or a parttown charge
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-25
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … until after the agency approves the application. This is in reply to your request for our opinion concerning a … review board. You state that the board member in question is a sign maker who has been found to have drawn …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 96-8
… of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations … of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE … of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 2000-12
… who are town officials and, even if the code of ethics does not require abstention, the affected board members … of which is not prohibited by law"). Although article 18 does not require a board member to abstain from voting on … we believe that, even if a town's code of ethics does not require abstention, the affected board members …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 90-30
… apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the state ...". …
https://www.osc.ny.gov/legal-opinions/opinion-90-30