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Opinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and … not, as a matter of law, include a share of county sales tax revenues for towns. You ask whether a sales tax agreement …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… 25 years, with more than half the losses coming from New York City, according to a report released today by State … a devastating impact on the construction industry in New York City,” DiNapoli said. “The sector started back up last … said Carlo A. Scissura, president and CEO of the New York Building Congress. “Comptroller DiNapoli’s report …
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
… the COVID-19 pandemic,” said DiNapoli. “While this is good news, local leaders are advised to budget carefully. If this …
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
… report on the state’s local governments released today by State Comptroller Thomas P. DiNapoli. “New York’s … between 0.9 and 2 percent annually since 2010. Spending by school districts remained below 1 percent for three years … period a year earlier. While revenue collections varied by region, counties are particularly reliant on sales tax …
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 52% of racially motivated hate crimes were anti-Black. 71% of hate crimes based on an anti-LGBTQ+ bias … by anti-gay male, anti-Jewish, anti-Asian, and anti-Black biases. DiNapoli’s report noted several initiatives … “It's abundantly clear that hate crimes targeting Black, Jewish, Muslim, AAPI, LGBTQ+ and other marginalized …
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)
… , Town of Brookhaven , Town of Chili , Town of Clifton Park , City of Cohoes , Town of Colonie , Town of Columbia , Village of Floral Park , Town of Grand Island , City of Long Beach , City of … “facilities”) for 20 municipalities, including seven Cities, 12 Towns and one Village (together “the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1State Agencies Bulletin No. 2239
The purpose of this bulletin is to provide agencies with the steps required to calculate breaks in service for ORP and VDC members Plan Type 4Z who appear on the weekly NBEN742A ControlD report TIAACREF Employees with Active Jobs and No Projected Dates and the NBEN742B ControlD report VDC E
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
… the rise,” DiNapoli said. “Continued fiscal discipline and maximum transparency will be key going forward. The costs for … The city expects its $5.1 billion budget shortfall in FY 2025 to reach $7.9 billion in FY 2027, with cumulative gaps … has identified budgetary risks of $4.8 billion in FY 2025, $6.6 billion in 2026, and $8.3 billion in FY 2027, and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomGeneral Resources
… Business Filings and Incorporation NYS Department of State States - Incorporation or Certification Alabama (AL) … Google Manta New York State Institutions of Higher Education Verification of Phone Listings/Numbers/Addresses …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesOpinion 2009-2
… property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), … You ask whether the threshold in Town Law 209q 13 a which …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 2009-2
… ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to obtain the State Comptroller's … 67-309, at 250 [1967]). 2 Irrespective of the manner in which a town determines to finance the capital cost of the … Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the reference to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 90-19
… of each fire company to elect annually, from their own number, a captain, a lieutenant, and such further officers as …
https://www.osc.ny.gov/legal-opinions/opinion-90-19XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… the New York State Olympic Regional Development Authority and the Battery Park City Authority for capital projects. New … Transportation; New York State Office of Parks, Recreation and Historic Preservation; New York State Department of … Lump Sum or; A model incorporating more than one type of pricing element including guaranteed maximum pricing and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actOpinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation … superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-18II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account … The basic financial statements consist of the following: Statement of Net Position (reporting government-wide) Statement of Activities (reporting government-wide) Balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsOpinion 90-27
… of a village located within the town are authorized to establish a joint fire district by resolution subject to a permissive referendum. The members of the board of fire … village board of trustees or they may be elected pursuant to the provisions of article 11 of the Town Law. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Audit Committee Charter Guidance and Template
… Report on any other matters that the committee believes should be disclosed to the Board of Education. …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 95-30
… LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; … in General Municipal Law, §11, except that investments of gifts, grants or bequests in the form of a true trust are … invest moneys raised by taxes, and non-tax moneys, such as gifts. General Municipal Law, §11, as amended by chapter 708 …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 98-5
… [3], 801, 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … an officer or employee who has any such powers or duties. When an interest is not prohibited, section 803 generally …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the damages payable pursuant to this judgment are a townwide …
https://www.osc.ny.gov/legal-opinions/opinion-96-15