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Opinion 2009-2
… § 209-q [11] [a]; see e.g . 23 Ops St Comp No. 67-309, at 250 [1967]). 2 Irrespective of the manner in which a town …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0AFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
CUNY Bulletin No. CU-784
… is to notify agencies of an automatic dues increase for employees represented by SEIU, Local 246 in Bargaining … of organization dues deduction per bi-weekly payroll for members of SEIU, Local 246, shall be changed from $40.00 … is to notify agencies of an automatic dues increase for employees represented by SEIU Local 246 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-784-service-employees-international-union-seiu-local-246-duesOpinion 97-18
… district must be approved by a majority of the qualified electors in the sewer district. A county sewer district is an … district must be approved by a majority of the qualified electors in the sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Oversight of Drug Disposal (2018-S-64)
To determine whether the Office of Addiction Services and Supports (OASAS) programs and the programs it oversees collect and dispose of unneeded drugs using...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s64_0.pdfLGAC - Mid-Year Update to the Approved Budget For Fiscal Year 2018-19
The annual budget report is to include the actual revenues and expenditures for the Corporation’s preceding fiscal year ended and estimated revenues and expendi
https://www.osc.ny.gov/files/debt/pdf/lgac-mid-year-update-2018-19.pdfTax Check-Off Technical Amendment
… (Farrell) – Corrects language relating to the committee chair who is appropriately designated to receive the annual … Corrects language relating to the committee chair who is appropriately designated to receive the annual …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, … Whether a sales tax agreement between a county and all cities within …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time … proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding bonds issued for a … Whether excess proceeds of outstanding bonds issued by a school district for a …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… encouraged by the emphatic commitments of Mayor Bill de Blasio. I am confident that in working together, we will …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideHoltsville Fire District – Financial Management (2025M-4)
… a district will spend and receive, the amount of fund balance that will be available at the end of the fiscal year … in appropriations. The Board also appropriated fund balance totaling $68,598 in three of the fiscal years … funds. Furthermore, the District did not have a fund balance and reserve policy to address these matters and made …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Budget makes important investments in education, health care and other important areas, it’s critical to maintain a … end of 2024. Revenue actions including increases to top personal income tax rates and corporate franchise tax rates … corporate franchise rates expire after 2023 while higher personal income tax rates will expire after 2027. The new …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… mission to: prevent homelessness when possible; provide temporary, emergency shelter when needed; and help … health and safety issues for residents and causing the temporary shutdown of facilities until they are habitable and … with a marked increase in capital investment for shelter improvement projects. DHS’ capital budget is mainly used to …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… costs. Hybrid Journal Entries contain both expenditure and revenue account codes and are submitted in the General Ledger … Funds, Special Revenue (General and Federal) and Debt Service Funds. When one agency incurs an expense for another … an expenditure in an operating fund and a revenue in an internal service fund Record a reduction of receipts and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of November … Open Data should provide ongoing “single-stop" access to publishable State data and make such data freely available …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… dissemination of publishable State data maintained by covered State entities (generally, those headed by … implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … formatting issues. However, Parks did not identify the total population of publishable State data that it maintains. …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… Purpose To determine the implementation status of the five … program provides a wide range of health care services to individuals who are economically disadvantaged and/or have … Medicaid program reimburses outpatient services according to the Ambulatory Patient Groups (APG) payment methodology, …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-follow