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Opinion 94-18
… ask whether it is necessary for the members of a village volunteer fire department to form a not-for-profit … provided by special act of the State Legislature. A volunteer firefighters' benevolent association may be … association, individual or undertaking. Since an exempt volunteer firefighters' benevolent association is a private …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 88-37
… AND NOTES -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), … The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes … may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… New Yorkers that not only are contributions to New York's 529 College Savings Program accounts tax deductible* but now … easier to save for continuing higher education. New York's 529 College Savings Program is an investment tool designed to … advantage of the improvements we're making to New York's 529 College Savings Program and give the gift of savings for …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 2001-3
… LAW §§94, 453; STATE CONSTITUTION, article IX, §1(f): A village may not fix its sewer rents at an amount that would … to the sewer system, in order to provide funds for general village purposes. You ask whether a village may fix its sewer rents at an amount that would …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Medicaid Program – Managed Long Term Care Premium Rate Setting
… New York State Medicaid program is a federal, state, and locally funded program that provides a wide range of medical … into the 2013-14 premium rates. Key Recommendations We made seven recommendations to the Department to review the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingResponsiveness to Noise Complaints Related to Construction Projects
… Purpose To determine whether the New York City Department of … Code) and adequately addressed noise complaints related to construction in New York City. Our audit period was … of 90,861 construction noise complaints were called in to New York City’s 311 system. According to the World Health …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Department of Health (DOH) are adequately ensuring that hotels and motels used for homeless and mixed-use temporary residency are properly … New York City (NYC). Counties throughout the State utilize hotels and motels to house a substantial portion of their … and the Department of Health are adequately ensuring that hotels and motels used for …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyCase Management
… New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. … with certain functional limitations may be eligible for case management to ensure access to appropriate services, … of life. DFTA reported over 39,000 seniors received case management services in City fiscal year 2022. DFTA …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDebt – 2023 Financial Condition Report
… $2.7 billion or over 48 percent. New York State Bond Ratings At the end of SFY 2022-23, the State’s general obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa1 by Moody’s Investors Service; and AA+ by …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtSUNY Bulletin No. SU-274
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected … Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … Date field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the community. FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Municipal & School Audits
… the badges for 15 of 25 shared accounts selected for testing. Lastly, an additional 48 shared accounts were …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… 387 individual directors at 72 companies, including Chevron Corp., ExxonMobil Corp., Berkshire Hathaway Inc. and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 863
… the NYC reportable wage amount based on the employee’s home address in PayServ. Affected Employees All employees … in effect for each pay period during 2008 provided the home address is in one of the following zip codes designated … Control-D report NTaX702 and confirm that the current home address, including zip code, is correct for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesFreedom of Information Law (FOIL)
… the number of documents you request, their format, their availability, the time it takes to assemble the documents, …
https://www.osc.ny.gov/help/foilVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… financial reports undermines transparency and creates missed opportunities to identify and remedy fiscal concerns. …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be easily identified … - Refund Account. Refund checks also contain a letter “P” or “W” in the upper right hand corner and will contain one … information regarding vendor checks that are returned or need to be reissued, see Section 9.C – Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkSUNY Bulletin No. SU-353
… for processing the 2023 SUNY M/C three percent (3.00%) Salary Increase and the 2023 Discretionary Salary Increase. Affected Employees: Employees designated … Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) for all eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveOpinion 90-39
… relation to particular benefits provided (see Watergate II Apartments v Buffalo Sewer Authority , 46 NY2d 52, 412 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-39