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Opinion 88-47
… statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid … would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was undertaken by the county. You have raised …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 88-70
… LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a city may not conduct an … not submit a proposition to a referendum in the absence of express statutory authority ( McCabe v Voorhis , 243 NY 401, … facilities required by order of the State Departments of Health or Environmental Conservation (Local Finance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… deposits also provide a dedicated funding source for the state's Environmental Protection Fund," DiNapoli … on solid waste collection and disposal and encourage recycling. It requires a 5 cent deposit on soda, beer, … and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billOpinion 92-44
… an officer or employee, exclusive of fringe benefits (see, e.g., Phaneuf v City of Plattsburgh , 84 Misc 2d 70, 376 … salary and fringe benefits (see, e.g., Taylor , supra ; Christian v City of Ontario , 92 Misc 2d 51, 399 NYS2d 379; … unit. January 19, 1993 D. Michael Murray, Esq., City Attorney City of Batavia …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 92-31
… partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 93-21
… for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 97-20
… FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE … tax moneys to make reasonable expenditures to remodel and purchase appliances for the firehouse kitchen. You ask … may expend foreign fire insurance tax moneys to remodel and purchase appliances for the firehouse kitchen. Sections …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… New York State Comptroller Thomas P. DiNapoli and Orange … with Orange County District Attorney Hoovler and the New Windsor Police that we were able to bring their crimes to … County IDA and at IDAs and similar institutions throughout New York State.” The investigation revealed that former IDA …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionAccess to Preschool Special Education Services
… Initial evaluations must be completed within a time frame that allows the Individualized Education Program (IEP), … have it implemented by their third birthday. These reviews cover 1/6 of the State’s school districts on a 6-year …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesPerformance of the Excelsior Jobs Program
… firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments … in their formal agreement before receiving tax credits. The audit covers from July 1, 2010 through September 30, 2015. Background The Excelsior Jobs Program (Program), established in Chapter …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programOpinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes … Whether Real Property Tax Law RPTL 987 requires town tax collecting … officers to mail to the county a notice of unpaid taxes with respect to countyowned real property liable for …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … recommendations to the Department of Health (Department) and one to the Governor. About the Program Due to the highly … after the first case was identified, COVID-19 infection and death rates among New York State nursing home residents …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followState Agencies Bulletin No. 2214
… Position Info page using the following path: Main Menu > Organizational Development > Position Management > … inactive, the agency will then need to add a row to the Department Budget Table USA row associated with that Department and Pool ID. They should select Inactive from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025State Agencies Bulletin No. 2342
… Purpose: The purpose of this bulletin is to inform agencies of the procedures for reporting Line Number changes and to explain how chart field strings will be charged for the … was bypassed, those for whom Job updates failed due to error, those for whom Job updates were successful with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… Council, New York State Comptroller Thomas P. DiNapoli today issued an advisory opinion finding that the city could … McDonald III, RPh said, “I appreciate the opinion issued today by our State Comptroller Thomas P. DiNapoli regarding … City Council New York State Comptroller Thomas P DiNapoli today issued an advisory opinion finding that the city could …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial … for Propriety After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the … to comment and specify the circumstances that resulted in unemployment. Managers should review these notices promptly …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Comptroller DiNapoli Releases Municipal Audits
… She also did not file required annual financial reports with the Office of the State Comptroller in a timely manner. … budgets based on historic trends. The district ended 2019 with $345,000 in surplus fund balance — enough to fund nearly … expenditures. Auditors project the district will end 2020 with a surplus of about $308,800 (177% of 2021’s budget). …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… [read complete report – pdf] Audit Objective Did the Town of Greenville (Town) Board (Board) conduct or … Did the Town of Greenville Town Board Board conduct or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41