Search
Opinion 96-16
… ask whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town … since the town may not use the proceeds from the proposed sale for the construction of a new town hall pursuant to … Whether the town may use the excess proceeds from sale for the construction of a new town hall or whether …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Village of Hempstead -- Budget Review (B7-15-7)
… of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the … $500,000 from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a … to use the tax stabilization reserve to lessen the real property tax levy. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7DiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… reported sales by vendors. The next quarterly numbers (for July-September) will be available in October, and should … Monthly Local Sales Tax Collections by County and Region (for detailed monthly breakdown) Track state and local …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearOpinion 97-14
… expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether foreign fire … of constructing a trophy case in the department's meeting room, and to pay for furniture for the department's …
https://www.osc.ny.gov/legal-opinions/opinion-97-14State Agencies Bulletin No. 296
… The attached file layouts for the NHRP 716 and the NHRP 517 replace the previous file layouts on the attachment. The … Revised Data Capture Files NHRP 716 and NHRP 517 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517DiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… by State Comptroller Thomas P. DiNapoli. “The revenue news for New York was positive for the first quarter,” …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… New York State Department of Agriculture and Markets’ (Ag & Markets) initiative to reimburse school … the costs for lunch is spent on eligible New York produced and processed food is growing, but it could better meet its … New York school children while supporting our local farms and agricultural economy,” said DiNapoli. “But there’s room …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedOpinion 90-4
… bulkheads, and dredge channels, and regulate watercourses, ponds and watering places within or without the village. *** …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 2000-7
… be prohibited by section 801 that should be examined here. Subdivision 1(b) of section 802 provides an exception in those instances where an interest is prohibited solely by reason of … exceptions in section 802(1)(b) and (2)(a) do not apply here (see People v Speach , 49 AD2d 210, 374 NYS2d 210). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7DiNapoli: One in Ten New York Households Suffer From Food Insecurity
… American New Yorkers. DiNapoli's report recommends: Renew the Federal Child Tax Credit Expansion. Recipients of …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, … tourism, which approached pre-pandemic levels this past holiday season. County collections, in total, grew by 2.4%, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… of approximately 2,450. The Town, which is governed by an elected five-member Town Board, includes the Port Kent … assess penalties to all tax payments that are not received by the due date and ensure that collections are physically …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… a state agency enters into a contract with another entity (the “State Contractor”) where the primary or exclusive responsibility of the State … applicable to the originating state agency, except where the use of the State Contractor is specifically … a state agency enters into a contract with another entity where the primary or exclusive responsibility of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be used by more than one agency. Multi-agency contracts are distinct from and not … a backdrop contract. An Awarding Agency establishes a tier one (backdrop) contract, which prequalifies vendors to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) 2025-F-10
To assess the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-party Health Insurance (Report 2021-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f10.pdfCity of Yonkers – Budget Review (B6-14-13)
… 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61413 …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Local Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… York’s financial impact from the 2022 Inflation Reduction Act (IRA), including close to $2 billion in funds for … or expansion of provisions of the 2017 Tax Cuts and Jobs Act, bringing significant uncertainty regarding future … Policy and Insights: Impact of the Inflation Reduction Act on New York …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersDiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… for now, the upcoming back-to-school and holiday shopping seasons may determine if this level of growth is …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017