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Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … payments proposed to be made to town employees. You state that the town has established a self-insured health … gift of town funds in violation of Article VIII, §1 of the State Constitution. Town Law, §27(1) provides that salaries …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 92-22
Whether a village comptroller may maintain a private tax certiorari practice limited to representing the owners of property located outside the village
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 96-23
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. It is a … Practice Commentaries, McKinney's Cons Laws of NY, Book 7B, §1301, p 354). Further, we note that section 65 …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … Law, §806[1]). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 91-60
… with an examination into the accounts and financial affairs of a city. Specifically, this Office has requested … Comptroller shall have power to examine into the financial affairs of municipal corporations, and compel the attendance … the accounts of municipal officials and the financial affairs of municipal corporations, it is our opinion that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 91-64
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … EDUCATION LAW, §305(14); GENERAL MUNICIPAL LAW, §103: When it is known or can be reasonably anticipated that the … let by a school district during the 1989-1990 school year. It appears that in several instances a number of contracts …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 93-24
… Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire … Firefighters' Benefit Law, §§3[3], 5[1][p]). This express exclusion suggests that the Legislature does not intend …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 99-15
… LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority … AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by … VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not served by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 … the certification requirements of the law. Furthermore, for contracts already in effect, and which provide for a renewal, the contractor must certify, prior to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationStreet Construction-Related Permits (Follow-Up)
… must perform repairs within 30 days of receiving a CAR. Corrective action is required within 3 hours of the … HIQA inspectors to return to reinspect after issuance of a CAR/NICA, and as a result, DOT has no assurance the … Seventy-three of 75 reinspections following issuance of a CAR were passed by a HIQA inspector and approved by a HIQA …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followInvestigation of Housing Discrimination Complaints
… Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and … education, and outreach. HUD refers housing discrimination complaints to DHR for investigation. Additionally, if the … Case Management System (CMS) for housing discrimination complaints. According to data obtained from CMS, as of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… DHS’ Client Assistance and Rehousing Enterprise System (CARES)—a case management system—and the Welfare Management … steps to ensure the reliability of data entered in the CARES system, which plays a crucial role in ensuring that all … Routinely monitor client case management records in DHS’ CARES for potential errors and update/correct accordingly. …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsCapital Asset Management (Follow-Up)
… their capital assets to OGS. The Bureau of Capital Assets (BCA) within OGS acts as a service bureau to State agencies by … submitted, all capital assets are reviewed and approved by BCA. To maintain accuracy, each State agency is responsible … changes must be submitted by the agency in SFS AM to BCA on a timely basis. Further, each State agency is asked to …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest … York State has regained more than one in four of the jobs it lost in March and April, the unprecedented scale of losses …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Street Construction-Related Permits
… must perform repairs within 30 days of receiving a CAR. Corrective action is required within 3 hours of the … HIQA inspectors to return to reinspect after issuance of a CAR/NICA, and as a result, DOT has no assurance the … Seventy-three of 75 reinspections following issuance of a CAR were passed by a HIQA inspector and approved by a HIQA …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small … Advocates and Compliance Advisors provided services to assist businesses in opening, operating, and expanding … To determine whether the New York City Department of Small …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… three programs, as follows: $2.6 billion in standard HCV funds with an additional $31.7 million in CARES Act funding … April 1, 2017 and June 9, 2021; $6.8 billion in PBCA funds between April 1, 2017 and June 9, 2021; and $47.2 … and prevent potential reduction or loss of federal funds. This should include but not be limited to increased …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingCUNY Bulletin No. CU-750
… of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason code of PAY/CRT … for each subsequent row that exists on the employee’s Job Data page. Retroactive Processing Increases to miscellaneous … Tax Information: These monies are taxable income subject to all employment taxes and income taxes, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisor