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DiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… statewide, especially in New York City, according to a report released today by State Comptroller Thomas P. … spending relatively quickly after pandemic shutdowns ended. Additionally, the state implemented policies just … fully taxed.” Local sales tax growth in 2022’s fourth quarter (October to December) increased by 8.8% over the same …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022City of Yonkers – Budget Review (B23-6-5)
… report – pdf] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Death Benefits
… information is listed in your Retirement Online account and on your Member Annual Statement. Be sure to keep … of any Workers’ Compensation benefit paid or payable on account of your death. ERS Tier 3 A pension equal to 50 … of any Workers’ Compensation benefit paid or payable on account of your death. PFRS Tier 3 with Article 14 benefits A …
https://www.osc.ny.gov/retirement/members/death-benefitsDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… and commuters return, the city, with the help of state and federal partners, should continue working to build a … jobs. E-commerce taxable sales grew 78% between state tax period 2019 and 2021, and local delivery service taxable …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eState Comptroller DiNapoli Releases Municipal & School Audits
… revenue of $133.5 million, such as appropriated fund balance, one-time state and federal funding and sale of …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28State Comptroller DiNapoli Releases School Audits
… and the claims were audited and approved prior to payment. South Kortright Central School District – Retiree …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2105
… payment amount. Note: Employees in a Nurse 1 title (grade 14) may be eligible to move to a Graduate Nurse title (grade … that agencies ensure the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll … 1728 for further details on the New York Retiree Indicator box. Undeliverable Checks When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesOpinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's …
https://www.osc.ny.gov/legal-opinions/opinion-97-4New Roots Charter School - Lunch Operations (2019M-73)
… whether School officials provided school meals in a cost effective manner. Key Findings Over the last two … money if they purchased from the New York State Office of General Services (OGS) cooperative bid. Key … whether School officials provided school meals in a cost effective manner …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … for the 2015 fiscal year. The objective of the review was to provide an independent evaluation of the preliminary … except for the possible revenue shortfall related to the expiration of the County mortgage recording tax law. …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down … a levy growth rate of 1.23 percent and below 2 percent for the second year in a row, means they must examine their … The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOpinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli Urges Focus on Addressing Rural Challenges
… well as challenges with housing availability and access to health care, food and broadband. The counties selected as … by the government than statewide (16%). In Hamilton County, 30% are employed by government – a higher percentage … infrastructure backbone that can address other challenges. At the state level, programs where funding is targeted to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesForeign Fire Insurance Report Filing
… associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent tax money") must file an annual report of the receipts of … of frequently asked questions pertaining to Foreign Fire Tax Program here . For additional information about the …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingVillage of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Humphrey – Financial Management (2013M-116)
… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Opinion 89-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose … all or a portion of the tax to the department of which it is part. As previously noted, however, sections 9104 and 9105 …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 95-22
… moneys to purchase exercise equipment for use generally by members of the fire department. You ask whether the … exempt firemen's benevolent association has been created by special act of the State Legislature and is authorized to … the moneys may be expended only in the manner prescribed by the special act (see 1992 Opns St Comp No. 92-7, p 15; …
https://www.osc.ny.gov/legal-opinions/opinion-95-22The Securities Industry in New York City, October 2023
The securities industry saw record performance in 2020 and 2021, facilitated by lower borrowing costs and increased liquidity resulting partly from the federal government’s policy response to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2024.pdf