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Opinion 91-55
… FINANCE LAW, §123.00; STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and … for Savings v Mayor , 102 NY 313, 318). Article VIII, §5(C) of the Constitution authorizes an annual exclusion from … as used in such statutory and constitutional provisions, do not require contributions to depreciation reserve …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 91-20
… the fees collected. An insurance carrier's obligation to pay for services provided to its insured, whether by direct …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 2002-5
… and areas may be made only after due notice and a public hearing. You ask whether a town may provide in its proposed … city, town or village, after due notice and a public hearing, may acquire the fee or any lesser interest, … is clear that a town, subject to due notice and a public hearing, may expend monies to acquire development rights for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… today visited Ridgewood Savings Bank, in Clinton Hill, Brooklyn and Spring Bank, in the South Bronx, to highlight … of Banking Development Districts (BDDs). The Comptroller's Office has deposited $10 million in state funds in each of …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesOpinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … a public authority for transportation of Medicaid clients) GENERAL MUNICIPAL LAW, §§99-r, 103; SOCIAL SERVICE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 92-39
… guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter rights provisions of the State Constitution (NY Const, art I, §1; art II, §1). The Court relied upon the …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 2000-6
… Village Law, article 10; Village Law §4-408). In a multi-company fire department, the initial recipient of the foreign … fire insurance tax monies of a fire department or fire company must be used for the benefit of the department or company as determined by the members thereof (Insurance Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli: Brooklyn Leads NYC’s Economic Recovery
… Brooklyn’s economy is showing signs of recovery that outpace … State Comptroller Thomas P. DiNapoli. “The pandemic halted Brooklyn’s booming economy in 2020 and exacerbated some … said. “As the economy has gradually improved, however, Brooklyn is showing a return to its pre-pandemic job growth. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… cuts and loss of services in the current fiscal year. The Financial Plan estimates spending from federal operating aid … New York state, rather than the $6 billion assumed in the Financial Plan, some of the proposed state spending cuts and … its October 2020 Mid-Year projections, DOB has raised its forecast for overall tax receipts by $3.3 billion in the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetOpinion 90-39
… articles 12 and 12-A of the Town Law for the financing of water districts (see Town Law, §202-b) manifested the … preempt the area of financing capital improvements to town water districts (see also Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-39New Yorkers in Need: The Housing Insecurity Crisis
… finding and keeping an adequate and affordable place to live has become all too difficult — stretching household … housing in New York and nationally, and many Americans can secure a place to live without assistance or impediment. … ; Citizens Budget Commission, “Strategies to Boost Housing Production in the New York City …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisUnified Court System Bulletin No. UCS-330
… notify agencies of OSC’s automatic processing of the April 2022 Retroactive UCS Uniform and Equipment Allowance (Uniform … payment are affected. Background: Chapter 1 of the Laws of 2023 and the 2021-2026 agreements between the Unified Court … and the overpayment was recovered using Additional Pay Earnings Code Q22 (Overpaid in 2022) or Q23 (Overpaid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andXII.6.B Land Acquisition Payments – XII. Expenditures
… to acquire the land, subject to approval by the Office of the Attorney General (OAG). Land acquisition contracts … exceeding $50,000 also require approval by the Office of the State Comptroller (OSC) Bureau of Contracts after they are approved by the OAG. The OAG also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOpinion 2000-10
Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic center
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 2006-7
… (2) If the town board determines that it would secure the best price obtainable or most beneficial terms for an … to ensure that the sale price of the property is upon the best price obtainable in its judgment or most beneficial … ( id.). If the board determines that it would secure the best price obtainable or most beneficial terms for an item of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Identifying Fiscal Cliffs in New York City’s Financial Plan
… risks to published budget gaps. The Office of the State Comptroller (OSC) examined fiscal years FY 2022 to FY … expanded educational programs, housing assistance, mental health and health care initiatives, among others. Read More …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… and behaviors that indicate food insecurity during calendar year 2021, such as being unable to afford balanced … The USDA’s Economic Research Service (ERS) averages three calendar years of data in order to provide reliable …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… in those areas. Retail Work Force Where Retail Workers Live In 2019, 214,600 residents (both employed and …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli Releases School Audits
… School District – Separation Payments (Monroe County) The payroll clerk did not use a standard separation payment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… of Taxation and Finance is required to publish in the State Register, on or before the last day of each … month, a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any … preferred method of reporting data and balances is by e-mail to (case sensitive): …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliations