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Opinion 2000-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … is part. 3 In MacIsaac v City of Poughkeepsie , supra, the court held unconstitutional a local law authorizing the chief … and care of firefighting vehicles and apparatus. The court invalidated the local law, stating that foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 2000-2
… a dance, movies or similar events (see, e.g., 26 Opns St Comp, 1970, p 124; 1969 Opns St Comp No. 69-1010, unreported). We believe a municipality also …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2DiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City was the early epicenter of the COVID-19 pandemic outbreak, but many small businesses hit hardest were initially left out of the federal Paycheck Protection Program (PPP) because they … and that loans are available for all small businesses that need them, both in New York City and across the country. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingOpinion 89-53
… opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a … foreign fire insurance tax moneys generally must use them for the benefit of the department or company, as determined … to provide fire protection within the jurisdiction for the use and benefit of the fire department and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-53State Agencies Bulletin No. 275
… Purpose To advise agencies of a decrease in New York City resident … and Institution checks dated October 18, 2001. Tax Tables To request a copy of the NYS-50-SUB-New York Withholding Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityOpinion 90-20
… department determines that the expenditure is for the use and benefit of the department. 1982 Opns St Comp No. 82-239, … directly foreign fire insurance tax moneys. Sections 9104 and 9105 of the Insurance Law, as amended by chapter 293 of the Laws of 1988, govern the distribution and use of foreign fire insurance tax moneys unless a special …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 99-15
… solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing of (authority … tax exemptions when property not served by water or sewer system) VILLAGES -- Powers and Duties (authority to provide … of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 90-34
… separate company within a fire department(see 1981 Opns St Comp No. 81-25, p 24; 1977 Opns St Comp No. 77-91, unreported; 1971 Opns St Comp No. 71-754, unreported). Thus, although an emergency …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Village of Hempstead -- Budget Review (B7-15-7)
… the reserve. Key Recommendations Amend the proposed budget or adopt a local law overriding the tax levy limit before …
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
… Local sales tax collections in New York state increased by 12.6% statewide in August compared to the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearXIX.2 Overview – XIX. Project Costing (PCIP)
… The Projects module is used to collect financial transactions associated with projects. … the amount of expenditures that can be charged and posted to project budgets. The use of a project allows for transactions in one place and visibility into an agency’s financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewOpinion 97-14
… This opinion represents the views of the Office of the State … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Administration and Collection of Real Estate Transfer Taxes
… ) Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits ( 2016-S-96 ) … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced by growth in New York City sales taxes, according to a report released …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Town of Gaines – Town Clerk/Tax Collector (2021M-172)
Determine whether the Town of Gaines (Town) Clerk/ Tax Collector (Clerk) adequately performed her financial duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/gaines-2021-172.pdfCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hornell-2020-140.pdfOpinion 91-29
… telephone and television charges, and gifts); (procedure to make fire department recipient of tax moneys); (power to require treasurer to be bonded) -- Recipients (procedure to make fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Rockland County – Budget Review (B6-13-22)
… liquidate the cumulative deficit in the County’s general fund for the fiscal year ending December 31, 2012. Chapter … their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations … the budget to reduce the remaining deficit in the general fund. Reassess the estimate for residential energy tax …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Opinion 88-1
… real property, municipal lands which are impressed with a public trust may not be alienated without specific State … authority. It is well-established that lands dedicated to public park purposes fall within this category ( Ackerman v … detailed analysis, that lands held for the purpose of public parking are similarly impressed with a public trust …
https://www.osc.ny.gov/legal-opinions/opinion-88-1