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Opinion 88-64
… and dental benefits for housing authority employees) MUNICIPAL COOPERATION -- Insurance (joint agreement between municipality and public housing authority to provide employee health and dental benefits) … Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 90-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … village real property based upon a determination that the proposed use of property by the higher offeror, although … accept a lower offer if it is determined that the use proposed will ultimately bring the greatest amount of revenue …
https://www.osc.ny.gov/legal-opinions/opinion-90-37DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… emergency management coordination left people living in group homes at risk during the onset of the COVID-19 pandemic, … from COVID-19, and more than 13,000 contracted the virus in its residential programs from March 2020 to April 2022. … emergency management coordination left people living in group homes at risk during the onset of the COVID19 …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicOpinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 92-17
… 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, include a share of county sales tax revenues for towns. … of this Office. In that case, a town brought suit against the county and the State Comptroller challenging …
https://www.osc.ny.gov/legal-opinions/opinion-92-17The Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfOpinion 94-14
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … agencies (IDAs) from providing financial assistance in respect of any project located wholly outside the … industrial development agency (IDA), since its formation in 1974, has provided financial assistance in the development …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 88-1
… enterprise under the Act (see Beneficial Finance v Dallas , 571 F2d 125; Chait v Active Fire , 101 Misc 2d 533, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1DiNapoli Report Examines Troubling Child Poverty Trends
… P. DiNapoli details troubling child poverty trends across the state, including a child poverty rate that is one of the worst in the nation and alarmingly high in some cities. “A staggering … P DiNapoli details troubling child poverty trends across the state including a child poverty rate that is one of the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsDiNapoli Announces State Contract & Payment Actions for October 2014
… $6.6 million with Law Enforcement Psychological Services for psychological screenings of correctional officer … Link Marketing Co Inc. for New York tourism representation services in China. State Education Department $24.4 million … $2.4 million to Taft Stettinius & Hollister LLP for gaming advisory services related to the selection of applicants to …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014Opinion 93-8
… provision must clearly define what events will cause the municipality to pay the higher rates and what procedures or … note. Section 54.90 of the Local Finance Law authorizes a municipality to issue bonds or notes, on or before June 30, … outstanding variable rate debt subject to this limit, the municipality may exclude variable rate debt which bears …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli: Tax Collector Faked Her Personal Tax Payments
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsCUNY Bulletin No. CU-329
… Purpose To inform agencies of the procedures to process nonresident alien scholarships in … is considered a qualified tax exempt scholarship if the amount paid to an individual is used for tuition and fees … and equipment required for courses of instruction at the educational organization. IRS regulations require that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsOpinion 97-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Disclosure of … 806: A village board member who has a financial interest in a business which may be negatively impacted by a zoning … by the board should publicly disclose his or her interest in the matter. If the potential negative financial impact of …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 92-46
… The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village youth center need … by a village of kitchen utensils, furniture, books and sports equipment to be used at a village youth center should … by a village of kitchen utensils furniture books and sports equipment to be used at a village youth center should …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Assistance Program (RRAP) payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the … rental subsidies through contracts with project owners for units occupied by eligible tenants. HTFC provides the direct …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… the number of homeless veterans declining 83% (from 5,857 to 990), the largest percentage decline in the nation, according to an analysis by State Comptroller Thomas P. DiNapoli. The … adults that are veterans was reduced from 9% in 2010 to just 1% in 2022. “Veterans answered the call to serve our …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkOpinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC AUTHORITIES LAW, … Whether the term liabilities as used in section 2828 of the Public Authorities Law relative to termination of …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Arkport – Information Technology (Steuben County) Auditors … provide IT security awareness training to employees. Town of Geddes – Account Clerk’s Salary and Benefits and Cash … and received an unauthorized retroactive buyout payment of $2,000 for 2016. Madison County – Claims Audit and Payment …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1