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DiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… Industrial Development Agencies (IDAs) in Niagara , Tompkins and Wyoming counties failed to … said DiNapoli. “IDAs are leveraging tax breaks in exchange for long-term jobs and future revenue for their communities, but without adequate safeguards in place the effectiveness of these efforts cannot be …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightDiNapoli: Audit Recommends Better Protections for Child Performers
… with permits, and employers and parents are following the rules to protect the safety, health and financial rights of child performers. The … permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… from the previous year, but $28.8 million lower than updated projections due to weaker sales tax collections in … $131.6 billion through February, $1.2 billion higher than updated projections. The majority of the variance was in … billion through February was $147.2 million lower than updated projections. Spending for local assistance grants …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… in direct economic activity and provided almost 417,000 jobs statewide in 2023, ranking New York second behind … of the state. In 2020, nearly one-third of tourism-related jobs were lost. While employment bounced back by 36.6% from … Mohawk Valley was still down 17% of its tourism-related jobs, followed by the North Country (-15.2%) and the Finger …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli Identifies Problems With Low-Cost Power Program
… (NYPA) made errors and overrode applicant scores when it distributed low-cost power to companies, according to an … efforts to monitor whether customers met job targets. It allowed 12 customers, who refused to provide payroll … expansion. Overall, NYPA has 910 megawatts (MW) of power it can allocate statewide for economic development. Fifty …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programOpinion 90-4
… Denihan Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d 778). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Essential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP provides health insurance to individuals … New York is one of three states to have a basic health plan as authorized by the Affordable Care Act in New York …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planMedicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is … the amount of county contributions has remained capped at calendar year 2015 levels. SFY 2025 amounts are estimates; …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOpinion 89-59
… the cost of district improvements "shall" be assessed on a benefit basis. Section 202-a of the Town Law provides that … entire act that it was not intended to receive peremptory construction. [Citations omitted]. (44 AD2d at 222-3, 354 … to be avoided under general rules of statutory construction (see, McKinney's Statutes, §144). Therefore, it …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 88-47
… ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 89-13
… security after advertisement for sealed bids in the manner prescribed by section 103. Since section 103(1) does not …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli Report Looks at Foreclosure Impact on Local Governments
… problematic when it contributes to increasing the number of vacant abandoned properties, which have come to be known … Valley saw the biggest hit to their tax bases in the wake of the last recession. Many counties saw the taxable full … Update from a Local Government Perspective , or go to: …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 95-7
… "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL COOPERATION -- Procedures (authority of district … governed by article 13 of the Town Law may enter into a municipal cooperation agreement pursuant to article 5G of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 91-42
… of all the fire, hose, protective and hook and ladder companies of a village (Village Law, §10-1008). Moneys paid … department as, for example, membership dues, foreign fire insurance tax proceeds (see Insurance Law, §§9104, 9105) and the proceeds of fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-42DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… many tax changes included in the 2017 Tax Cuts and Jobs Act (TCJA), it includes new tax breaks for seniors and … business unequally. For example, approximately 6% of the jobs in New York are in occupations, such as wait staff, … limit is increased to $40,000 for taxpayers with incomes up to $500,000; the limit and income threshold are further …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… 77 percent of the time in approving contracts with not-for-profit providers (NFPs) in 2014, according to a report … were late 87 percent of the time, a review of the trend for more than two decades indicates that late contracting remains as serious a problem for NFPs today as when the Prompt Contracting Law was enacted …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsCUNY Bulletin No. CU-782
… Graphics Design (FT & H) TG $35.01 College Interior Designer TG $37.01 Project Manager 1 TG $37.01 Project …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseTaxes – 2023 Financial Condition Report
… 7.8 percent, primarily reflecting the one-time homeowner’s property tax relief credit, and enhanced earned income and … the PTET credits claimed for the 2021 tax year, one-time property tax credits and enhanced earned income and child tax … by 78 percent primarily reflecting the onetime homeowners property tax relief credit and enhanced earned income and …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… State Common Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation … State Common Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsLake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202