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Opinion 94-14
… for whose benefit the IDA was created. This prohibition does not apply, however, to projects for which an agency has … amendment generally became effective October 19, 1993. It does not apply, however, to "projects for which an agency, …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 97-8
… LOCAL LAWS -- Claims (certification requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, … St Comp, 1956, p 442). In this regard, we note that Second Class Cities Law, §64 prescribes the audit of claims … chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or verification "optional with …
https://www.osc.ny.gov/legal-opinions/opinion-97-8DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. … of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 93-8
… Internal Revenue Code affects the yield received by the holder of the bond or note. Section 54.90 of the Local … to pay additional interest in an amount that varies from holder to holder according to how the change in Federal or State law … Internal Revenue Code affects the yield received by the holder of the bond or note …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP in … and subsidy amounts. USDA is required to provide the results of its supervisory reviews to HTFC. USDA is also … clarify language in the MOU to reflect current practices, including but not limited to, providing HTFC with the results …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programOpinion 92-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Compliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Objective To determine whether the Rochester-Genesee Regional Transportation Authority (RGRTA) … information technology (IT) department that operates out of its main office. RGRTA owns IT resources including …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsOpinion 89-46
Whether a person who otherwise qualifies for office but is not a citizen of the United States may serve as a member of the town planning board
https://www.osc.ny.gov/legal-opinions/opinion-89-46Introduction to IT Governance – Information Technology Governance
… Many local governments and schools invest a considerable amount of resources into … systems including, but not limited to, costs for computers and related hardware equipment, software, Internet access, cybersecurity and personnel training. They rely on IT systems for storing …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Opinion 95-10
… (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … its usual and ordinary meaning. Webster's Ninth New Collegiate Dictionary (1989) defines "around," when …
https://www.osc.ny.gov/legal-opinions/opinion-95-10SUNY Bulletin No. SU-123
… Purpose To inform agencies of the procedures to process nonresident alien scholarships … According to Internal Revenue Code Section 117, payment of a qualified scholarship to a nonresident alien is not … fees, books, supplies, and equipment required for courses of instruction at the educational organization. IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsUnclaimed Funds in Weschester - 2015
Breakdown of unclaimed funds by city in the Bronx.
https://www.osc.ny.gov/files/press/pdf/unclaimed-funds-westchester-2015.pdfUnclaimed Funds in the Bronx
Breakdown by neighborhood of unclaimed funds in the Bronx.
https://www.osc.ny.gov/files/press/pdf/unclaimed-funds-bronx-2015.pdfLife Changes: Membership in a Nutshell
Understanding the benefits you are entitled to receive as a NYSLRS member is important step in planning your future.
https://www.osc.ny.gov/files/retirement/publications/pdf/1878-membership-in-a-nutshell.pdfMothers in Workforce EPI - Figure 3
Mothers in Workforce EPI - Figure 3
https://www.osc.ny.gov/files/reports/excel/bpa-mothers-day-labor-force-figure-3.csvMothers in Workforce EPI - Figure 1
Mothers in Workforce EPI - Figure 1
https://www.osc.ny.gov/files/reports/excel/bpa-mothers-day-labor-force-figure-1.csvNew York Children in Need
Nearly one in five New York children live in poverty, and rates are significantly higher in some of New York's largest cities.
https://www.osc.ny.gov/files/reports/pdf/nys-children-in-need.pdfNew Yorkers in Need - Figure 6
New Yorkers in Need - Figure 6
https://www.osc.ny.gov/files/reports/excel/bpa-new-yorkers-need-november-2022-figure-6.csvNew Yorkers in Need - Figure 9
New Yorkers in Need - Figure 9
https://www.osc.ny.gov/files/reports/excel/bpa-new-yorkers-need-november-2022-figure-9.csv