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Opinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … (exclusion of nonresidents); (imposition of fees) TOWN LAW, §§198, 202: The cost of construction of park … use of the park to residents of the town (see Schreiber v City of Rye , 53 Misc 2d 259, 278 NYS2d 527; Gewirtz v City …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Agencies Bulletin No. 1852.1
… when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is $50,400 under Income Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … high school district must take the training required by section 2102-a of the Education Law if he or she was … high school district, must take the training required by section 2102-a of the Education Law if he or she was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 96-19
… station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), 81(1)(c), 176(14), 220(3): A town and a fire district located … officer or body of one of the participants, the payment of contractors by the chief fiscal officer of one of …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 88-40
… in the opinion. MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit … clerk-treasurer of the village shall have custody of the funds of the joint service. Accordingly, the parties may …
https://www.osc.ny.gov/legal-opinions/opinion-88-40MTA’s Paratransit Program: An Overview
Costs for the Metropolitan Transportation Authority’s (MTA) program to provide transportation services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million in savings in 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2024.pdfOpinion 2009-1
… claims submitted by the treasurer ( e.g ., for travel reimbursement), reviewing the treasurer's annual accounting …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1SUNY Bulletin No. SU-55
… Purpose Employees in Bargaining Unit 28 are now eligible to participate in the TIAA Supplemental Annuity Program (deduction code 404). Affected Employees Employees in Bargaining Unit 28 Effective Date Immediately OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeSchool of Professional Studies – Controls Over Bank Accounts
… whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsDiNapoli Releases Annual IDA Report
… million in net tax exemptions in 2018, up 4.4 percent from 2017, according to an annual report that summarizes the performance of IDAs issued today …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing … exemptions, payments in lieu of taxes (PILOT) and project employment. Results of Review We determined that the JCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial Development Agency’s … affairs. Commerce Chenango, Inc. (Commerce) was hired to perform administrative services on behalf of CCIDA. The … day-today operations. CCIDA offers financial assistance to businesses; in return, many projects receiving CCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Opinion 98-13
… watershed agreement, these moneys are to be used only to pay for certain designated capital costs. Initially, we note …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 98-10
… of village streets); (source of revenues to fund town services on village streets) STREETS AND HIGHWAYS -- Highway … town may raise town taxes within the village to generate revenue to reimburse the town for the cost of these … town may raise town taxes within the village to generate revenue to reimburse the town for the cost of these …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 95-7
… a municipal cooperation agreement with other districts and/or municipal corporations. This is in response to your … Law (§§119-m - 119-oo) authorizes municipal corporations and districts to enter into agreements for the performance … is located is or are required to pledge its or their faith and credit for the payment of the principal of and interest …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Review of the Financial Plan of the City of New York - March 2012
In June 2011, New York City projected a balanced budget for FY 2012 but a large budget gap of $4.6 billion in FY 2013, and even larger gaps in subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2012.pdfReview of the Financial Plan of the City of New York - July 2010
The recession has been less severe in New York City than in the nation and in other parts of New York State, but the impact has been painful nonetheless.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2011.pdfAn Economic Snapshot of Flushing, Queens - September 2011
The neighborhood of Flushing, located in northcentral Queens, has a rich history steeped in religious tolerance and cultural diversity.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2012.pdf