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Opinion 88-71
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and for sufficient consideration ( Radinsky v City of New York , 133 NYS2d 540; O'Brien v Mayor Etc., of the City of …
https://www.osc.ny.gov/legal-opinions/opinion-88-71CUNY Bulletin No. CU-290
… agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per instructions in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006Opinion 92-47
… E911 surcharge moneys); (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need … a service supplier and all other monies dedicated to the payment of surcharge costs ... shall be expended ... only for payment of system costs.... The municipality shall separately …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 99-13
… inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … the cost of general governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe … based on reliable factual studies or statistics ( NY Tel. , supra ; Jewish Reconstructionist v Inc. Village of …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Town of Throop – Oversight of … arrested on charges of grand larceny and corrupting the government. In March 2024, the clerk pleaded guilty to … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsCapital Asset Management
… reporting capital assets. The audit covered the period from April 2020 through May 2023. About the Program To … to the Office, 55 State agencies use SFS AM and are required to report their capital assets to the Office. All … location, cost, or other key pieces of information required to locate, identify, or report on an asset. 3% (32 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… used for intended purposes. Our audit covered the period from January 2019 through January 2023. About the Program The … loans and real property tax exemptions, the Program required limitations on profit, income limits for tenants, … no approvals, competitive analysis, and/or bidding, as required. This included $155,967 in bonuses and $21,530 spent …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: MTA Budget Outlook Improves
… during the financial plan period came from higher tax revenues ($482 million), lower pension contributions …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDetermination of Residency for Tuition Purposes
… limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Agencies Bulletin No. 1327
… Deficit Reduction Plan should be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… Preparation: The following is a discussion of each public benefit corporation, public authority, not-for-profit … and similar entities (collectively called public benefit corporations) considered for inclusion within the New York State reporting entity. All public benefit corporations (PBC's) determined, in accordance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsState Agencies Bulletin No. 1736
… Annual Addl Earnings (to prevent making another payment) Tax Information The bi-weekly Security Services Hazardous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andPreferred Source Contracting
… Department of Taxation and Finance: Processing of Paper Tax Returns (2013-S-64) …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingFinancial Condition and Selected Expenses
… totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor financial condition, including … Video Lottery Terminal (VLT) revenue is directed to NYRA for enhanced purses, operational support, and capital … before that time. However, the FOB stressed the need for NYRA to develop a plan to become profitable without …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… private parties to voluntarily clean them up in exchange for liability relief, technical assistance, and tax credits … the state’s highest risk contaminated sites. Timelines for cleanup of a BCP site can vary depending on the severity … of the 518 active sites reviewed had been in the program for more than 10 years. The 25 longest running projects have …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programTown of Lewis – Records and Reports (2025M-17)
… of $3,753 to occur. The water district has a different tax base than the general fund; Therefore, the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal Audits
… through 2022 were not filed. Town of Exeter – Town Clerk/Tax Collector (Otsego County) The clerk generally recorded … Specifically, the clerk did not deposit 39 real property tax collections, totaling $505,197, within 24 hours of the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… exchange for low-interest mortgage loans and real property tax exemptions, the Program required limitations on profit, …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Comptroller DiNapoli Releases Municipal & School Audits
… are reasonable. The county’s proposed budget includes a tax levy of $141,791,700. Brentwood Union Free School …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits