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DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020

… summer months. One change was the significant increase in online purchases. The state’s recent ability to tax sales … was especially true for “electronic shopping and mail-order houses,” which includes major online-only retailers, such as Amazon. Recent amendments to …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020

Opinion 88-37

… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Periods of Probable Usefulness (purchase of … Prior opinions, including 11 Opns St Comp, 1955, p 388 and 4 Opns St Comp, 1948, p 351, are hereby superseded to the … or more, a three-year period of probable usefulness exists and the purchase of such cars may be financed by the issuance …

https://www.osc.ny.gov/legal-opinions/opinion-88-37

State Comptroller DiNapoli Releases Municipal & School Audits

… IT functions. Auditors found that officials did not convey management’s expectations for managing network user accounts … user accounts. Stafford Fire Department Inc. – Financial Management (Genesee County) The board and treasurer did not …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

Comptroller DiNapoli Releases State Audits

… audits have been issued: Department of Agriculture and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The department has … selection of particular vendors as required and certain estate assets were put up for sale without the documented …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-audits

Opinion 89-2

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. HEALTH AND HEALTH …

https://www.osc.ny.gov/legal-opinions/opinion-89-2

DiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals

… goals are attainable, but require careful attention and management to address challenges, meet ambitious deadlines … and 2021, at least 1,100 megawatts of projects came under contract annually, compared to between 0 and 726 megawatts … Electricity in New York State: Review and Prospects … NYS will have to take multiple steps to increase renewable …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goals

DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States

… epidemic are growing and the health, safety and prosperity of our communities are at risk.” DiNapoli’s report noted … York, in which heroin was a factor, reached a record high of 825 in 2014, the last year for which data are available … by the state and local governments in New York. For a copy of the complete report, Prescription Opioid Abuse and …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-states

DiNapoli: Surge in Tourism Bolsters NYC Hotel Industry

The number of hotel rooms in New York City increased by 48 percent between 2006 and 2015 and the number of industry jobs increased by 29 percent according to a report issued today by State Comptroller Thomas P DiNapoli

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industry

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … following local government and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) … could be lost, misused or stolen. Auditors found: the assistant superintendent for business did not maintain an …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… today announced the following local government and school audits were issued. Gowanda Central School District – … fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million … did not establish written procedures identifying who is responsible for managing and monitoring building access …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… is required by the county’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… Caledonia-Mumford Central School District – Financial Management (Genesee County) The board and district officials …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… transportation aid. As a result, the district was at risk of losing aid totaling $391,494. However, once auditors … filed accurate aid applications with the State Education Department, and the aid was subsequently approved. Had … $65,953 in potential state aid for special education and homeless students, including $29,939 of potential aid the …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains

… The report includes an analysis of state programs and tax benefits for farmers. Some of the important findings for …

https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gains

Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion

… The critical role farms play in New York cannot be overstated, both as an economic engine … is a leading producer of other commodities including maple syrup; grains, oilseeds, dry beans and dry peas; sheep, … decline of farmland is troubling, as conversion to other uses, particularly residential, commercial or industrial, may …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakes

Financial Reporting and Asset Allocation

… reports provide the public with a clear view of New York State Common Retirement Fund (Fund) management and … fund managers, and the involvement of placement agents. 2025 February | January Previous Years 2024 December | … Long-Term Policy Asset Allocation (in effect as of April 1, 2024) Asset Class Long-Term Policy Allocation Domestic …

https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocation

Opinion 90-10

… advisory council is to advise in the development, management and protection of the town's natural resources … (Municipal Home Rule Law, §10[1][ii][a][1]), the care and management of its highways (Municipal Home Rule Law, …

https://www.osc.ny.gov/legal-opinions/opinion-90-10

XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting

… The following is a comprehensive list of those funds included in the New York State reporting entity, … under GAAP*, as of April 1, 2024: * For a listing of funds under the Budgetary (or “cash”) basis, see section … XV.15 of the GFO, Fund Classification Manual. GOVERNMENTAL FUNDS GENERAL FUND SFS Fund Value Fund Title 10000 Local …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr