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DiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2025-26. Employers’ average … rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System (ERS) and from 31.2% to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26DiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… County medical transportation company today was sentenced to serve three to nine years in state prison and pay restitution of $766,600 for stealing more than $700,000 from New York state’s … County medical transportation company today was sentenced to serve three to nine years in state prison and pay …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… Sales tax revenue for local governments in New York state dropped 27.1 percent in the second quarter compared to the same period last year, … Collections for the month of June showed some improvement in most regions. Total collections were down 25.4 percent … Sales tax revenue for local governments in New York state dropped 271 percent in the second quarter …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … return assumption for public pension funds was 7% in July 2025, according to the National Association of State …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… Fire Department, is wholly unacceptable and inexcusable. I would like to thank my Assistant, Assistant District … and hold accountable those who mistakenly think they can get away with them.” Simchik stole over $90,000 in fire …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000Opinion 97-3
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, … Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-32
… within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical society for … to the anticipated date of availability and shall be for fair and adequate consideration ... which in no event shall … the town in connection with its acquisition of the depot. October 20, 1992 Kevin M. McArdle, Esq., Town Attorney Town …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced … was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to pre-school children in Far Rockaway in Queens and Williamsburg and Borough Park in Brooklyn. The …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced … was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to pre-school children in the communities of Far Rockaway in Queens and Williamsburg and Borough Park, in Brooklyn. …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedOpinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of … facility near the homes of certain residents of the school district. These residents allege, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 89-8
… by the Office of the State Comptroller to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … Whether a school district in the Adirondack Park and which has within its boundaries State lands assessed …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 88-19
… AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private landfill) TOWNS -- Powers … to maintain any action or proceeding which is brought to challenge a determination made by the Department of …
https://www.osc.ny.gov/legal-opinions/opinion-88-19DiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… claims suggest that most of New York City’s job gains over the past decade have been lost due to the economic … claims suggest that most of New York Citys job gains over the past decade have been lost due to the economic …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… IRS Form W-2; taxable but not subject to tax withholding (except in unusual situations where the payee is subject to … However, such payments are not subject to withholding except in unusual cases (such as where the claimant is … and must be reported to the IRS on Form 1099-MISC, except to the extent that the payments are to reimburse the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… but rather, is to procure such goods or services for the State through a contract with a third party (the … acts as a procurement conduit and enter into contract(s) “for” the state agency. In such situations, the third-party … the State Contractor and the Third Party Contractor for those goods or services are contracts “for” the State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateOpinion 98-21
… contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance service) MUNICIPAL … and fire district) TOWNS -- Powers and Duties (authority to contract for emergency ambulance service) GENERAL … LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the General Municipal Law, to enter into …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 97-11
… on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to establish financial disclosure … disclosure requirements) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to establish financial disclosure … authorities) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (applicability of municipal financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2006-1
… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained … -- Compensation (payment of prior to completion of payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation of town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 88-65
… paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom … Tax Law which states, in part, the following: "1. .... Where a tax is paid by a mortgagee which is subject to the … this state; national banking association; federal savings bank or federal savings and loan association; federal credit …
https://www.osc.ny.gov/legal-opinions/opinion-88-65XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… When enrolling for electronic statements, agencies are required to contact their financial institution to … OSC will determine the mandatory requirements that banks must meet to be eligible to participate in the bidding. … which are no longer needed by a state agency should be closed. The BSAO CMU must be notified within 10 days of such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accounts