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DiNapoli Issues Report on Transparency of Village Fiscal Activities
… “Villages provide critical services to residents, and many are doing a good job of giving the public a transparent look at how they are spending taxpayer money,” DiNapoli said. “Those … 76 villages, with a total population of more than 369,000 people, levied taxes totaling $288 million. Eleven of the 76 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… Discretionary Contract Issued by the Office of the State Comptroller Issued 08/03/22 The Office of the State …
https://www.osc.ny.gov/procurement/c001148Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… receive their AIM payments annually in September. This website will be updated if there are changes to the AIM … Payment Months by Municipality [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York … towns and villages that receive AIM. Once again, the 2025-26 Enacted State Budget includes TMA funding of up to …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… liability, their standard Medicaid fee for a service, or a rate between those amounts established by the state and … ambulance and psychology services, for which Medicaid pays 100 percent of the cost-sharing liability (inpatient services also still paid 100 percent). The plan was approved by CMS and enacted as New …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsOpinion 91-53
… services in connection with the assessment and taxation of property as the town board shall direct. It is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Forfeiture of Benefits for Convicted Felons
… following notice and a hearing. Rev. 7/24 (Return to Top) … NYSLRS members who joined on or after November 13 2011 …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOpinion 92-36
… E911 system in less than the entire county. That section states that "(a)ny such surcharge shall have uniform …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Report on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25
This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… Authority (MTA) is a public benefit corporation chartered by the New York State Legislature. TBTA, also known as MTA Bridges and … systems, tolls are collected through E-ZPass and Tolls by Mail. (All vehicles traveling through a crossing without …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsOpinion 88-28
… defines the term "newspaper" as follows: "In any case in which notice of any fact is required by law to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 91-59
… which added sections 605.0 through 605.6 to the Nassau County Civil Divisions Act (L 1939, ch 273, as amended). …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Vendor Responsibility Review Process
… only award contracts to responsible vendors. A responsible vendor must have the: integrity to justify the award of … entity’s duty to evaluate the responsibility of the vendor before awarding the contract. This is an important … contracting entity must file a Vendor Responsibility Profile with the Office of the State Comptroller. On this …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processDiNapoli Releases Report on SFY 2024-25 Financial Plan
… finances, economic competitiveness, and ability to offer services effectively over the long term. “The current … will likely lead to an increase in demand for government services, putting further pressure upon the estimated budget … key performance data on the state’s essential programs and services and to understand how financial plan decisions may …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planOpinion 93-8
… and what procedures or indices will be used to compute the new rate. You have asked whether a variable rate bond or note … and what procedure or indices will be used to compute the new rate. In this regard, we note that, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of probable usefulness of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-36DiNapoli Finds Slow Property Tax Growth for Local Governments
… slowed over the past several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in 2013. Much of this occurred even before the enactment of the 2011 tax cap law, which limits tax levy increases to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… State Finance Law §139-l requires bidders on state … or agency thereof, where competitive bidding is required by statute, rule or regulation shall contain the following statement subscribed by the bidder and affirmed by such bidder as true under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… are not accurately calculating credits for Length of Service Awards Programs (LOSAP) and as a result local … Mechanicstown Fire District (Orange), Mechanicville Fire Department (Saratoga), Penn Yan Fire Department (Yates), …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programOpinion 2024-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … City of Troy’s (“City”) resolution no. 2024-127, adopted by the City Council on September 5, 2024, seeking an advisory … Constitution’s prohibition of gifts and loans of public money. At the outset, we must emphasize that our Office …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1State Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… State Comptroller Thomas P. DiNapoli today thanked Gov. Cuomo and the State Legislature for enacting legislation … development of this proposal. My thanks also to Governor Cuomo for recognizing the tremendous value of this …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-waste