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DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than … year-over-year growth dipped below double-digits. “Local sales tax collections continue to show positive results, but … reflects, in part, the temporary reduction in local sales taxes on gasoline in 24 counties, along with a possible …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… Sales Tax Collections by County and City Interactive Map Local Sales Tax Sharing in New York State …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearState Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an employee is Retired and Rehired. Affected Employees: … will Terminate the ORP or VDC Savings Plans panel for any employee that is Retired and Rehired if the agency has not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireDiNapoli Releases Lower Manhattan Economic Snapshot
… 4 million had visited the Memorial Museum. The One World Trade Center Observatory attracted 2.3 million visitors in … Lower Manhattan has witnessed the recently completed World Trade Center Transportation Hub, the Westfield World Trade Center Mall, the Fulton Transit Center, and the ongoing …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 2001-9
… contracts between the county and either a local chamber of commerce or an empire zone corporation, if he serves, in a … that both the empire zone corporation and the chamber of commerce are not-for-profit corporations. We are also … 802(1)(b) may also apply to a contract with the chamber of commerce. The exception in section 802(1)(b) applies to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 90-8
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); MUNICIPAL … governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-26
… but the board member should recuse himself or herself from any discussions and votes on matters relating to the … contracts (Education Law, §§226, 259[1], 260; 1981 Opns St Comp No. 81-33, p 33). Therefore, if a board member has an … , 122 Misc 2d 531, 471 NYS2d 521). Thus, even if not required by the library's code of ethics, we believe the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 92-3
… the loan is outstanding. You ask whether the chairman of a town planning board has a conflict of interest prohibited by … Whether the chairman of a town planning board has a conflict of interest prohibited by …
https://www.osc.ny.gov/legal-opinions/opinion-92-3DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… the needs of homeless New Yorkers, particularly those with mental health and substance abuse issues, according to an audit … assessments were insufficient in assessing when they had mental illness or substance abuse issues and individuals were …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 91-25
… to salary increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL … to longevity salary increments or steps, but not to holiday pay. A firefighter receiving payments pursuant to … Municipal Law, §207-a(2) is entitled under the statute to holiday pay and to salary increments or steps based on …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Ordinary Death Benefit – New Career Plan
… of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitOverview – Divorce and Your Benefits
… the Participant (NYSLRS member) and their ex-spouse when the marriage ends. Retirement benefits could be affected … are considered marital property and may be divided when a marriage ends …
https://www.osc.ny.gov/retirement/members/divorce/overviewComptroller DiNapoli Releases School Audits
… his office completed audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central School District . … his office completed audits of the Academy Charter School EastportSouth Manor Central School District and the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… bonds, and mortgages (21.5%), private equity (14.1%), real estate and real assets (14.1%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… units as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, … as well as certain financial assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold … are made. 60311 Interest – Grants to Others Interest on late payments for unjustified delays in paying vendors, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year … York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter of State Fiscal Year 202324 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed through the Travel and … Expense module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense … include travel expenses, claims for damages, and other employee reimbursements. Some reimbursable expenses such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a refund to the State may occur for various reasons. For … employee expense report. When an employee owes the State a refund as the result of an employee expense report, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overview