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State Comptroller DiNapoli Releases Audits
… in the original audit report. Office of Temporary and Disability Assistance (OTDA): Use of Electronic Benefit Cards …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsReal Estate Portfolio (Follow-Up)
… Management and Operations Practices (Follow-Up) ( 2017-F-17 ) … To determine the extent of implementation of the nine …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followDiNapoli: Trouble Ahead for Local Governments and Schools
… by New York State Comptroller Thomas P. DiNapoli. As sales tax revenues fall by double-digits and state aid is reduced … aid will be paid to municipalities at a later date. While property taxes provide revenue stability for local … will likely limit their use to shore up local revenues. Property taxes could also be impacted by owners not being …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsOpinion 90-37
… (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This section does not require either a public … Opns St Comp Nos. 88-60, p 119 and 88-1, p 1). Village Law, §1-102(1) provides that a village shall have the power … 1973 Opns St Comp No. 73-889, unreported; cf . Town Law, §64[2], requiring a town board resolution for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-37DiNapoli: Wall Street Bonuses Edge Up in 2014
… The average bonus paid in New York City's security industry rose by 2 percent to $172,860 in 2014, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014DiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… the New York City Police Department is monitoring video feeds from 1,000 cameras in the subway system. …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsOpinion 99-15
… Village of Round Lake , 187 AD2d 905, 591 NYS2d 80; Torsoe Bros. v Board of Trustees , 49 AD2d 461, 375 NYS2d 612). 2 … v Sewer Authority , 46 NY2d 52, 412 NYS2d 821; Torsoe Bros. supra ) and is not dependent upon the will or contract, …
https://www.osc.ny.gov/legal-opinions/opinion-99-15New York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… New York State public and charter schools, with a combined student population of nearly 2.7 million, reported more than 32,000 violent and … York has in place to keep our school children out of harm’s way. We found much work needs to be done. We will continue …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearComplaint Processing (Follow-Up)
… complaint is filed, investigators gather documentary and video evidence and conduct interviews with complainants, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followOpinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 91-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 95-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of school … reduction of taxes levied for library purposes. This is in response to your request that we reconsider two prior … of taxes levied for library purposes. July 5, 1995 James F. Burkhardt, Esq., Attorney at Law Nyack Union Free …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES AND ASSESSMENTS -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … library district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Sexual Harassment Policy for the Office of the State Comptroller
… Introduction The Office of the State Comptroller (OSC) is committed to maintaining a workplace free from sexual harassment. Sexual harassment is … all work locations and provided to employees upon hiring. What Is “Sexual Harassment”? Sexual harassment is a form of …
https://www.osc.ny.gov/sexual-harassment-policyState Agencies Bulletin No. 2107
… Schedule presentation from the 2022 OSC Fall Conference. Video (mp4) Presentation (PDF) Effective Dates: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2107-schedule-agency-payroll-submission-and-availability-reports-and-filesOpinion 96 - 11
… terms in the public interest (see, e.g., Matter of New City v Flagg , 111 AD2d 814, 490 NYS2d 560 affd 66 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 97-3
… in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 91-62
… of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, … village real property may not be made in the form of a gift or loan in violation of article VIII, §1 of the State … since there is no constitutional bar to a village making a gift of unneeded real property to a school district public …
https://www.osc.ny.gov/legal-opinions/opinion-91-62