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Opinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a city) VILLAGE LAW, §§1-102, 4-412, 9-912: Absent an act of the State Legislature, a village may not conduct an … village may conduct an advisory referendum on the question of whether the village should become a city …
https://www.osc.ny.gov/legal-opinions/opinion-96-18DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same period last year, … Year-over-year growth in collections during the first half of 2025 almost doubled that for the same period last year … tax collections totaled $119 billion in the first half of 2025 an increase of 37 $423 million compared to the same …
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-yearPurchasing and Procurement Practices (Follow-Up)
… three major thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. In September 2008, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the … “Mayor Adams put forward his first budget proposal as New York City is still rebounding from the pandemic and is … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… the money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, the amount … turned over to my office as lost funds.” After five years of dormancy, money from unused gift cards issued by New York … may have other terms and conditions that can decrease the value. These may include: Service fees when the card is …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 million compared to the same quarter … to be strong in New York City, while growth in the rest of the state slowed. The city’s collections increased by …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022New NY Broadband Program
… satellite technology. Satellite service offers a maximum download speed of 25 megabits per second (Mbps), making it a … broadband availability. (The FCC only requires the minimum download speed of 25 Mbps to consider a census block served.) …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programState Comptroller DiNapoli Releases Municipal Audits
… supported by an employee’s time and attendance records. In addition, 33 hours of comp time and eight hours of … potentially face shortfalls based on revenue estimates for sales and use tax. Town of Palermo – Procurement and Fuel … when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town officials …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Lower Manhattan Economic Snapshot
… of Lower Manhattan over the past 15 years,” said Jessica Lappin, President of the Alliance for Downtown New … attacks, let alone become the thriving residential and commercial community it is today. I am extremely proud to … great urban centers.” “Lower Manhattan’s residential and commercial resiliency, recovery, and growth has come from the …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 2001-9
… if he serves, in a "shared capacity," as chief operating officer of both contracting entities. We are … a prohibited interest in contracts if he serves as chief operating officer of both contracting entities …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 90-8
… that 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), … charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative following …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) … Whether the president of the board would have a prohibited conflict of interest if …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 92-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as … Whether the chairman of a town planning board has a conflict of interest …
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
… not give them the help they needed. Although the audit did not establish a causal relationship between individuals’ … “My latest audit shows that too often the department did not properly place homeless individuals with specialized … where clients were assessed and placed in shelters that did not match the information documented by caseworkers. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthSagaponack Common School District - Fund Balance Management (2018M-53)
… Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Connetquot Public Library – Cash Disbursements (2017M-125)
… 2015 through October 31, 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk … Connetquot Public Library Cash Disbursements 2017M125 …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in … to help detect and prevent erroneous UI benefit payments. For a complete copy of Report 2018-UI-01, click here . …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts with the Village of Copenhagen and the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… issued on July 18, 2017, examined whether the Division of Homeland Security and Emergency Services (Division) awarded … None Other Related Audit/Report of Interest Division of Homeland Security and Emergency Services: Awarding and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… families during 2013. While the claim supporting each payment was fully itemized and clearly indicated the purpose of the payment, the benefits provided by the Board were well in excess of the $100 limit indicated in the special act. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax