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Opinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … Property Tax Law, §102[20]). Taxes are imposed on the taxable assessed value of real property (see Real Property … for exemption from taxation (see, e.g., 1981 Opns St Comp No. 81-106, p 107; 1980 Opns St Comp, No. 80-334, p 98). …
https://www.osc.ny.gov/legal-opinions/opinion-99-15CUNY Bulletin No. CU-626
… Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent Determination has … and filed on December 14, 2017 between the Comptroller of the City of New York and the City Employees Union, Local … Batista, Jr. memorandum dated May 15, 2018. Effective Date(s) Increases can be submitted in Pay Period 13C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-626-cuny-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-656
… Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent Determination has … and filed on December 14, 2017 between the Comptroller of the City of New York and the City Employees Union, Local … Batista, Jr. memorandum dated May 15, 2018. Effective Date(s) Increases can be submitted in Pay Period 13C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-656-cuny-2019-rate-increases-elevator-mechanicsState Comptroller DiNapoli Releases State Audits
… more quickly now than at the onset of the SFA, and DOH is working to resolve older unpaid claims. Office of … for tracking and monitoring milestones and goal attainment is outdated. Additionally, OTDA’s requirements for …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsCOVID-19 Pandemic Small Business Recovery Grant Program
… administering the Program through enactment of Section 16-FF of the Urban Development Corporation Act. The mission of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programArea #1 – IT Policy – Information Technology Governance
… assign key responsibilities and explain the consequences of policy violations. The governing board should provide … require that notification be given to certain individuals when there is a breach of the security of the system as it … should occur, and what procedures should be followed when responding to potentially fraudulent activity. Internet, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyOpinion 92-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to pay debts incurred in the … Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to aid a volunteer firefighter in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) City … all recommendations in the previous budget review letter when preparing the 2022-23 proposed budget. As a result, … or maintain adequate documentation of purchasing processes when procuring goods and services. Auditors reviewed payments …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-46
… §201; STATE CONSTITUTION, ARTICLE XIII, §7: A county clerk is not a State officer for purposes of the State … Opn No. 84-45, supra , we concluded that the county clerk is not a "state officer" for purposes of article XIII, §7 of … characterization of a district attorney as a State officer is conceptually incompatible with the broad authority …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… medically necessary transportation of Medicaid recipients is available to lawfully authorized transportation providers. … services, or supplies were furnished or billed, whichever is later. Providers are required to readily have records … for audit purposes. If any of the required information is incomplete, or deemed unacceptable or false, any relevant …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerState Comptroller DiNapoli Releases Audits
… and accurate manner. The board did not annually audit or obtain an audit of the clerk’s records and reports. Based … misconduct. On Dec. 14, 2021, the clerk pleaded guilty to Attempted Falsifying Business Records in the second degree. Wayne County Court and Trust (2022-C&T-1) Auditors found that the treasurer …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDiNapoli Releases May State Cash Report
… schools – an increase of 6 percent from last year. May is the third largest month for school aid expenditures after … General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental … as well as funds from the federal government. The report is now accessible in Excel and Adobe formats. Since becoming …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportState Comptroller DiNapoli Releases School District Audits
… district audits have been issued. Genesee Valley Board of Cooperative Educational Services – Purchase Cards … met, and disallowed claims were reviewed and resubmitted when appropriate. Otselic Valley Central School District – … by approximately $974,000 from 2018-19 through 2020-21. When unused appropriated fund balance and invalid …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued Office of Children and Family Services (OCFS): Financial Oversight of the Advantage After School Program (2016-S-39) OCFS has … contract spending, including a maximum cost per child of $1,375 and a maximum allowable contract budget, which is …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… choices may be required on staffing levels, delivery of services, fund balance reductions, and deferral of capital … less in tax levy growth compared to what they had in 2015 when the factor was 1.56 percent and $135.1 million less than they would have had when the factor was at 2 percent as in 2012 and 2013. The …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Opinion 2002-12
… the provision of a joint service. The term "joint service" is defined as the joint provision of any municipal facility, … any facility, service, activity, project or undertaking is subject to public hearing, referendum, approval or other … then its right to participate in the cooperative agreement is similarly conditioned ( id .). A municipal cooperation …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0CUNY Bulletin No. CU-161
… code for each employee will determine which group of codes is to be used. The majority of codes for Income Code 18, … and Training, begin with Z. For example, if the employee is an hourly employee and has worked regular hours, RGH, and his Income code is 18, the agency would use Y58. If the income code is 19, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-statusDiNapoli: New Yorkers’ Debt on the Rise
… average debt burden ($55,810), student loan and credit card debt per capita were well above the national average, … New York fourth in the nation after California, Texas and Florida. Debt has increased 4% nationally and 2% in New York … fares better than the nation and peer states (California, Florida, Texas, Illinois and Pennsylvania) on per capita …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… in New York state totaled $4.8 billion, an increase of 6.3 percent over the same period last year, according to a … July and September, making it the strongest quarter of 2019,” DiNapoli said. “Additional internet sales tax … since January totaled $13.5 billion, an increase of 4.3 percent over last year. Regionally, the strongest …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterState Agencies Bulletin No. 1715
… income tax on the wages of nonresident alien employees is subject to an additional withholding amount that is added to nonresident alien employees’ wages for … Aggregate method for Supplemental Wage Withholding. (This is provided for informational purposes only.) Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019