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Opinion 92-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for … incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 91-31
… the town) PUBLIC HEALTH LAW, §§2140, 2144, 2145: A town is not legally obligated under Public Health Law, §2144 to … officer to incur such expenses. You ask whether a town is required by statute to pay bills submitted by a private … a rabid animal within the town. We assume that the town is a local health district (see Public Health Law, §§2[1][c], …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… has been inactive for five years, last meeting in January 2017. A roster provided by DOL in September 2021 listed 40 members, but the term dates for 30 of the 40 … to be submitted for federal approval. Late submissions can result in delays in federal funding. Due at least in part to …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationDiNapoli: NYC Finances Gain Stronger Footing
… New York City’s economy and finances are recovering, largely … businesses and individuals, and direct federal relief to New York state, New York City and the Metropolitan Transportation Authority, … New York Citys economy and finances are recovering largely … businesses and individuals and direct federal relief to New York state New York City and the Metropolitan …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… extraordinary one-time federal relief, will mostly be used to fund new spending, with a smaller portion set aside to build up reserves, according to an analysis of New York City’s financial plan released … extraordinary onetime federal relief will mostly be used to fund new spending with a smaller portion set aside to …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to struggle … felt the impacts of the pandemic on their restaurant, retail and recreation sectors, New York City was hit … entertainment and recreation sector was 24% smaller, and retail trade had 14% fewer jobs. Nationally, those sectors …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… The MTA should publish a new assessment of its long-term capital needs that pays particular attention to the growing … and its most recent 20-year needs assessment shows many capital needs are overdue for attention, according to … system.” To prepare for the release of its five-year capital programs, the MTA creates a 20-year capital needs …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of … to operate and collect tuition even though they faced financial uncertainty that put their students’ … investments — at risk, an audit released today by State Comptroller DiNapoli found. “Lax oversight allowed …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… March 18, 2021 Edition Economy Four Out of Five Small Businesses in NY Continue to Report a Negative Overall … year since the onset of the COVID-19 pandemic, New York’s small businesses continue to suffer, even as the economy … and employment growth resumes. Seventy-eight percent of small businesses (with less than 500 employees) surveyed …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021CUNY Bulletin No. CU-772
… retired, resigned or otherwise separated from CUNY on or after February 1, 2019, may be entitled to a salary … Garnishments Tax Information: These monies are taxable income subject to all employment taxes and income taxes, will … be submitted to the Payroll Reversal and Exchange mailbox at the same time as the stop payment request. If a Next of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… On April 1, 2020, New York introduced the BuildSmart 2025 program, which expands upon the original program and … of 11 trillion BTUs of energy savings to be achieved by 2025 through the BuildSmart 2025 program. Each ASE shall work with NYPA to achieve their …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… returns using the State’s Employer Identification Number (EIN) must do so electronically. While a Business Unit may use the State’s EIN, it must use its own Transmitter Control Code (TCC) to … information returns with the IRS when using the State’s EIN. Business Units not complying with IRS guidelines will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… to steal from their taxes, their schools and their community. The impact of her criminal acts on this community … to anyone else who might consider such crimes about the high price that will be paid. I want to thank the New York … also discovered that checks from the Addison Central School District, payable to the village, were not deposited …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… Cuts and Jobs Act (TCJA), it includes new tax breaks for seniors and the working class that are largely temporary, … new federal law adds complexity and creates inequities. Low-and middle-income New Yorkers will see few long-term benefits while …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… the onset of the COVID-19 pandemic, New Yorkers have seen how the fiscal and policy resources of the federal government can help in times of real need. The historic response from Washington, … states with respect to what they pay in federal taxes and how much they receive in federal spending. The results for …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Recent Trends and Impact of COVID-19 February 2021 Watch a discussion of … PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector employed 93,500 people in … drew their primary source of earnings from the arts, entertainment and recreation sector. From 2009 to 2019, …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli Releases School Audits
… City School District , Oswego City School District , Sweet Home Central School District and the West Babylon … services during the 2012-13 through 2014-15 fiscal years. Sweet Home Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… in restitution to Met Council. The Attorney General’s investigation revealed that Rapfogel and his co-conspirators … on April 23, 2014, to Grand Larceny in the First Degree (a class B felony), Money Laundering in the Second Degree (a … obtained the sentencing of a state employee for receiving free home improvement projects from a government contractor; …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilSUNY Bulletin No. SU-56
… summer session payments. Affected Employees SUNY employees working summer session Effective Date Beginning of summer … employees who are members of the New York State Employee's Retirement System (plan type 7Y) and working summer … 2001-2002 Academic Year Payroll Register and Employee's Paycheck/Advice Procedures for the 2001-2002 Academic Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-procedures