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Opinion 90-42
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax … to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In any other county, … You ask whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Gates Fire District – Audit Follow-Up (2024M-10-F)
… Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in … implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning … in June 2024. The audit determined that: The Board of Fire Commissioners (Board) and District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… of the 11 recommendations included in our initial audit report, Oversight of Contract Expenditures of Bowery Residents’ Committee (Report 2019-N-8 ). About the Program The New York City … of the 11 recommendations included in our initial audit report Oversight of Contract Expenditures of Bowery Residents …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followState Agencies Bulletin No. 856
… inform agencies of the new Time Entry codes and procedures for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees. Affected Employees Employees in the … to cash out up to 120 hours of accrued Over 40 Comp Time. For additional Information regarding the Over 40 Comp Time II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outDiNapoli Audit Finds Problems with Arts Education in NYC Schools
… New York City public high school students are not getting the arts education required … public high schools from 2007 to 2011. In New York, high school students must earn at least one unit of arts education during their high school stay to qualify for a diploma. New York City’s …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsDiNapoli Releases November State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportImplications for the Future – 2022 Financial Condition Report
… faced the third year of the COVID-19 pandemic, its impact on the economy continued to be felt and was heightened by … funding for New York State. The State Relies Heavily on a Small Segment of Taxpayers New York State’s budget relies heavily on its Personal Income Tax (PIT), which produces almost 60 …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureOpinion 2010-3
… debt incurred to finance a firehouse used in connection with providing the fire protection service under the contract … for such purchases ( see Budget Report on Bills, Bill Jacket, L 1994, ch 599, at 10-11; Mem of the Department of State, July 14, 1994, Bill Jacket, L 1994, ch 599, at 17, at 5). The Account was also …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 89-23
… §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall several times … ... the board of trustees of a village ... may sell, transfer or lease to or exchange with any municipal … implies the power to grant the lesser right of a revocable license to use (see 1983 Opns St Comp No. 83-162, p 205), it …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… County Sheriff's Office, the Oneonta Police Department and the U.S. Department of Health and Human Services - Office of Inspector General August 28, … by billing for fake transportation services, duplicating and inflating costs, and paying kickbacks to Medicaid …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeOperational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide … Monthly advisory of accounting periods open within the Statewide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… the Executive Director spent $4,254 at a Harley Davidson dealer; $1,723 for lodging at the Majestic View Lodge near …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualSafety of Seized Dogs (Follow-Up)
… City. The Law mandates that a dog must be seized if it: is unlicensed; poses an immediate threat to the public … identification tag while not on the owner’s premises; or is licensed but not in control of or on the property of the owner or custodian and is believed to be dangerous. Municipalities that issue dog …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followOpinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines … properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and … existing sewer system wholly against benefited properties. You indicate that the existing village sewer system was …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 96-2
… general act covering the same subject matter controls the case and repeals the general statute insofar as the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2NYS Common Retirement Fund Reports Third Quarter Results
… Fund assets by allocation are invested in cash, bonds and mortgages (22.37%), private equity (12.36%), real estate and …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsSUNY Bulletin No. SU-58
… Additional Pay After the agency cut-off date (8/28/2001) for period 11L, OSC will automatically insert a row to start … appropriate Reason Code and enter the employee's annual salary rate, including the 3.5% raise, if eligible. CAL to … the new contract row on the Contract Pay panel. Reporting Retroactive Changes in Pay Basis Code For the changes in pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-58-restoration-contract-pay-and-additional-pay-suny-21pTotal Receipts – 2023 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2023 receipts; and Have increased 21.3 percent since 2019. In 2023, personal income tax receipts—the State’s largest tax … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… Years From 2018 to 2022: Total receipts increased 47.5 percent. Tax receipts increased 61.7 percent. Federal receipts increased 52.8 percent. Personal Income Tax and Consumer Tax Receipts … for 37.0 percent of 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receipts