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Opinion 94-20
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 2005-2
Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage expenses
https://www.osc.ny.gov/legal-opinions/opinion-2005-2DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… emergency management coordination left people living in group homes at risk during the onset of the COVID-19 pandemic, … from COVID-19, and more than 13,000 contracted the virus in its residential programs from March 2020 to April 2022. … emergency management coordination left people living in group homes at risk during the onset of the COVID19 …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicDiNapoli: NYC Spending Priorities Shifted During Pandemic
… address pressing needs, but some new critical programs and services may face fiscal cliffs, according to a new … P. DiNapoli. The report compared the city’s pre-pandemic and current preliminary budgets for Fiscal Year 2024 (FY24) … DiNapoli said. “Funding for education, public health and social services have risen to counter the effects of the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicOpinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 94-30
… COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY … County clerks outside of the City of New York are required to remit to the Commissioner of Taxation and Finance $160 of …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 94-28
… advance planning is undertaken for purposes of an existing improvement district or extension, or a proposed district or … in connection with planning a possible future capital improvement. You ask whether the cost of the study is charged … and estimates necessary for planning for a capital improvement which it is contemplated might be undertaken in …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an … by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate have been completed, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-9SUNY Bulletin No. SU-354
… processing of the January 2024 minimum wage increases for hourly employees and provide instructions for payments not … for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility criteria … seasonal and other non-statutory positions paid using an hourly rate. A memorandum dated 09/14/2016 from Nancy L. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-354-january-2024-increase-minimum-wage-employees-stateComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… of Social Services by concealing the approximately $1,000 per month in pension benefits she was taking both on … General's investigation was conducted by Investigator Joel Cordone under the supervision of Deputy Chief Antoine … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… local departments of social services and homeless shelter providers to make sure those entering the shelters are being … to get the services they need and transition to permanent housing, according to an audit released today by State … enough to ensure local social service offices and other providers are providing them with the services they require …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: Localities Spending More to Address Climate Change Hazards
… for all capital projects for FY 2023 through FY 2026. The biggest cost drivers were sewer projects ($2.3 … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Comptroller DiNapoli Releases Municipal & School Audits
… Olean City School District – Reserve Funds (Cattaraugus County) The board and district officials properly established … Central School District – Financial Management (Jefferson County) The board and district officials did not properly … parts ordered were used for district vehicles. Hawthorne Cedar Knolls Union Free School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… by the Limited Profit Housing Act, to provide affordable rental and cooperative (co-op) housing to middle-income … under certain conditions. DHCR works with owners as they near the end of their 20 year affordability requirements to … in New York City: 753 Classon Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: Positive Fiscal Outlook for Plattsburgh
… DiNapoli’s report also highlighted a number of negative trends facing the city, most notably socioeconomic issues. … Rochester, Rye, Salamanca, Syracuse, Utica, Watertown, White Plains and Yonkers. The Comptroller’s fiscal stress … to environmental stress factors such as population trends, poverty rates and property values. To date, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghState Agencies Bulletin No. 1801
… the Locality was populated with ‘P0001’ on the Local Tax Data page when the employee was paid and the home address was … If an employee’s Resident box status on the Local Tax Data page did not reflect the home address when the employee … in 2019. (This population will appear on the spread sheet.) Or The employee’s home address was in the five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesCounty Medicaid Costs
… billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven … from $1.1 billion in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during that period. For some counties, …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsState Agencies Bulletin No. 1959
… immediately. Pay Checks Issued On Must be Received by OSC No Later Than November 4, 2021 November 10, 2021 November 19, … will not be reduced. Impact on Recovery of Taxes OSC has no ability to recover taxes for salary refunds that were … Control-D report, as described in Payroll Bulletin No. 908 (Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksOversight of Pupil Transportation Services
… compliance with safety training requirements for school bus personnel and instructors to help ensure safe … is monitoring school districts’ compliance with school bus monitor and attendant qualifications. The audit scope … The Department sets qualification requirements for school bus drivers, monitors, and attendants; and it has established …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Agencies Bulletin No. 1859
… for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the efficiency of AC-230 … be returned. Agencies must e-mail the Payroll Reversal and Exchange mailbox to obtain prior approval to submit an AC-230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checks