Search
Opinion 92-14
… deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … shall be subject to the provisions of law relative to the payment of money into court and the surrender of such money … a court order directing a commissioner of finance to make payment to the mechanic's lienor, it did not address the …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Town of Grafton – Audit Follow-Up (2013M-113-F)
The purpose of our review was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the audit report released in August 20
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… was to assess the Town’s progress, as of July 11, 2016, in implementing our recommendations in the audit report released in January 2016. Background The Town of Elmira is located in …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fDiNapoli Releases Report on Nonprofit Industry
… Thomas P. DiNapoli released a report that showed nonprofit organizations in 2022 provided 1.3 million jobs to … Role in State Economy In 2022, there were over 344,000 nonprofit organizations in the U.S., 3.1% of all private … sectors accounted for 78.9% of nonprofits and 89.3% of nonprofit jobs in 2022. The health care and social assistance …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryState Agencies Bulletin No. 160
… of New York State, will no longer be subject to the NYC nonresident withholding tax. This tax will be … dated 05/04/00 for the Institution payroll Forms Used Form NYC-2104-E, City of New York Certificate of Exemption from Nonresident Earnings Tax Withholding. Form NYC-2104-E was designed in response to the elimination of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/160-changes-nyc-tax-withholding-requirementsState Agencies Bulletin No. P-835/A-348
Reporting of Taxable Education Assistance Payments Made in 1994; Expiration of $5,250 Exclusion in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-835-a348.pdfEconomic Development and the Economy of Flushing, Queens - June 2006
Flushing, Queens has a vibrant economy, shaped in part by strong population growth in recent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2007.pdfSoaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdfAccounts Payable Advisory No. 2
Processing ACH Payments in SFS
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… The COVID-19 pandemic abruptly halted tourism in New York City, one of the world’s top tourist and business … spending will return to pre-pandemic levels in five years (2025), while it took three years to rebound after the … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Oversight of Career and Technical Education Programs in New York State Schools (Follow-Up) (2022-F-17)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f17.pdfKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13.pdfArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
New York City has a world-renowned arts, entertainment and recreation sector, featuring celebrated performance venues, museums and sports teams as well as innovative artists and centers of creativity.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2021.pdfLocal Sales Tax Collections Increase by Over 10 Percent in the Third Quarter of 2022
Analysis of Local Government Sales Tax Collections in New York State
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-increase-by-over-10-percent-in-the-third-quarter-of-2022.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfApplication for Transfer of Membership in Accordance with Chapter 390 (Laws of 2009) (PF5467)
For NYSLRS PFRS members who previously transferred an Employees’ Retirement System (ERS) membership to the Police and Fire Retirement System (PFRS)
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5467.pdfCompliance With Executive Order 88: Energy Efficiency in State Buildings (2019-S-33) 180-Day Response
To determine if the Department of Corrections and Community Supervision has developed targets and plans to effectively meet its contributions toward ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s33-response.pdfTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-mr-1.pdfCompliance With the Safe Schools Against Violence in Education Act (Follow-Up) (2016-F-2), 30-Day Response
We have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Complian
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f2-response.pdfThe Dedicated Highway and Bridge Trust Fund: A Shrinking Investment in New York's Future, February 2014
This is the third report released by the Office of the State Comptroller on the State’s Dedicated Highway and Bridge Trust Fund.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2014.pdf