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Opinion 89-36
… MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of … LAW, §6-c(4), (8): There are no permissive referendum requirements either to establish a capital reserve fund for a … five years. You ask whether the permissive referendum requirements of General Municipal Law, §6-c are applicable to …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … pay all or a portion of the tax to the department of which it is part. As previously noted, however, sections 9104 and …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… and have seen the number of pending foreclosure cases rise 63 percent from 25,097 at the beginning of 2013 to 40,985 two …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 93-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Change … 9-912: Village Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the month of the general village …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Onondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3SUNY Bulletin No. SU-361
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2024 UUP three percent (3.00%) Salary Increase and to … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingState Agencies Bulletin No. 2185
… 2024. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Local Sales Tax Collections Up Slightly in May
… reflects reported sales by vendors. The next quarterly numbers (for April to June) will be available in July. Table …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayState Agencies Bulletin No. 2091
… 2023. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuit 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaXI.16 Vendor Responsibility – XI. Procurement and Contract Management
This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity vendor contractor or offerer to which a contract may be awarded
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… The Procurement Lobbying Sections 139-j and 139-k of the New York State Finance Law (SFL) regulate attempts to influence State and other governmental entity procurement contracts. Sections 139-j and 139-k impose … On August 23 2005 the Legislative Law and the State Finance Law were amended to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill … including nursing, physician, and counseling services; home health aides; physical and occupational therapy; medical … Care (MLTC) plans, which serve people who require nursing home or long-term home health care. When a Medicaid recipient …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredState Agencies Bulletin No. 2065
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time adjustment to recoup retroactive dues for employees represented by … Bargaining Units 61 (Code 202) will increase from $35.97 to $40.47 for full-time employees and from $19.70 to $21.95 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide local sales tax collections …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… on submitting Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during the employee’s State … no later than the employee’s last day of employment. For any questions relating to the lock or removal of access, … on submitting Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesTupper Lake Central School District – Records and Reports (2021M-14)
… [ read complete report - pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports … projects. Key Findings District officials did not maintain complete, accurate and timely accounting records and reports … Determine whether complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14DiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… declined by 3.9 percent in the first quarter compared to the same period last year, according to State Comptroller Thomas P. DiNapoli. Sales tax … of 2020. “Although collections remain down compared to last year, there are signs of improvement as the state … State declined by 39 percent in the first quarter compared to the same period last year according to State Comptroller …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… complete report - pdf ] We also released 20 letter reports to the following School Districts: Belleville-Henderson … whether the school districts (Districts) used resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The 20 Districts we examined did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1DiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… Superstorm Sandy added three years to the Metropolitan Transportation Authority's (MTA) already … and over budget post-9/11 security program, according to a progress report released today by State Comptroller … the burden of securing the nation’s largest transit system to the MTA’s own resources." When DiNapoli released his …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-years