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State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… companies to provide evidence that new jobs met the 35-hour work week criterion, nor does it even collect this … certification that the reported employees worked at least 35 hours a week as sufficient validation. Auditors visited … officer and the chief financial officer – did not work 35 hours per week in 2013 and 2014. At the second company, a …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programState Comptroller DiNapoli Releases Audits
… Environmental Conservation – Oversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18) To encourage the … of privately owned woodlands to sustainably produce forest crops and increase the likelihood of both healthy forests and a stable forest economy, New York enacted Real Property Tax Law 480a – …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. State Education Department (Preschool … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0DiNapoli Announces State Contract and Payment Actions for June 2015
… Service $85 million contract amendment with ValueOptions Inc. for mental health and substance abuse services for state … at Auburn Correctional Facility. $3.5 million with Kalos Inc. for software development and maintenance for … for 11 contracts with David R. Maltz & Co., Spandco Inc., Mel Manasse & Son Auctioneers, and Bontrager Real …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015State Comptroller DiNapoli Releases Audits
… to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration and remit the … audit, issued in June 2023, identified $10,723,916 in rebates due to Civil Service from CVS Caremark. CVS Caremark … in the initial audit, recovering and remitting $419,233 in rebates to Civil Service. Of the initial report’s two audit …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… en la ciudad de Nueva York: tendencias recientes e impacto del COVID-19 Prior Industry Sector Reports The Tourism …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… In a report released today , State Comptroller Thomas P. DiNapoli … in revenue created by the pause on congestion pricing. The report lays out possible sources to fund the MTA’s … and riders in particular. It’s my hope that this report will help underscore the priorities and the challenges …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosOpinion 92-18
… the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- … town by local law may impose the solid waste generation fee as either a user charge or a benefit assessment …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Homeownership Rates in New York
… has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with … of 2022, compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkState Agencies Bulletin No. 2329
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on … Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag 03/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… contract expenditures are recorded accurately and timely. Invoice Field In the invoice field of the voucher, the agency must enter the full … the account number. Failing to use this format in the invoice field may prevent the credit card supplier from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesMunicipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division of Local Government and School Accountability Background, Issues and Recommendations
Municipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division
https://www.osc.ny.gov/files/local-government/publications/pdf/ldcreport.pdfOpinion 88-25
… of the district. However, the town board may also permit nonresidents to use park district facilities, with or … the discretion granted by section 198(4), decides to permit the use of the facilities by nonresidents, it may … users, it is our opinion that the town board may also permit nonresident use without a charge (24 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 91-29
… Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television … benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, §§717(a), (b), 720(a)(1), …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 2003-5
… department; and (ii) that the member did not cause such accident by his own willful negligence. A death benefit … of the heart was the natural and proximate result of an accident incurred by a paid firefighter in the performance …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-4
… (imposition of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, §§4-412(3)(1), … is authorized to do the work, bonds may be issued to finance the cost of the dredging. Section 4-412(3)(1) of the … to your inquiry concerning the issuance of bonds to finance the cost of the dredging, we note that section …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … to comply with an enforceable determination of the Department of Environmental Conservation would not be subject to a referendum. A resolution authorizing an expenditure of bond proceeds for the construction of a town …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 89-34
… 15 NYS2d 415, revd on other grnds 283 NY 272; 1980 Opns St Comp No. 80-141, unreported). Further, while Town Law, … as it is being used for town highway purposes (1983 Opns St Comp No. 83-240, p 317). The town board, however, also has … the number of employees in the highway department (31 Opns St Comp, 1975, p 31). Moreover, the town board is empowered …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 89-21
… Dept 1982]), including trees which overhang the road (see Harris v Village of East Hills , 41 NY2d 446, 393 NYS2d 691, … of the trees are inside or outside of the highway (see Harris , supra ; Brown v State 2 Misc 2d 307, 58 NYS2d 691 … highway superintendent, as the official charged with the care and maintenance of town highways in a reasonably safe …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CEMETERIES -- Public Burial Grounds (duty of town to erect fences around certain cemeteries and burial … if the cemetery is in fact subject to the provisions of section 291 the town must erect a fence entirely around …
https://www.osc.ny.gov/legal-opinions/opinion-95-10