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Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
Did Town of Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/gorham-town-2025-106.pdfOpinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 88-65
… "Every mortgagee of real property improved by a one-to-six family residence located within the state which receives money from … is a mortgagee of real property improved by a one-to-six family residence located within this state." Thus, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-65DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… in its revenue picture to focus on boosting reserves to guard against economic and fiscal uncertainties.” Track state …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleCUNY Bulletin No. CU-276
… processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees … processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-314
… bargaining units listed below, reside within the following zip codes, receive a paycheck or direct deposit advice … receive the benefit payment in October 2007: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … the Earnings Codes: Union Bargaining Units Value Earnings Code Teamsters, Local 237 SB, SE, SL, SM, SP, ST, SU, SV, SW, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-310
… the bargaining units listed, reside within the following Zip Codes, and receive a paycheck or direct deposit advice statement dated October 11, 2007. New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining Units Value Earnings Code District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesEast Irondequoit Central School District - Financial Management (2019M-28)
… surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also maintained 11 proper reserve … for one-time expenditures, paying down debt or applying it to the necessary property tax levy amount. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Tri-Valley Central School District - Financial Management (2020M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town credit cards … Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and … reported by New Yorkers on their federal taxes, according to a report released today by State Comptroller Thomas P. … stakes are high for New Yorkers if these changes are made to the federal tax code," DiNapoli said. "There is a distinct …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… according to a mid-year report on revenue and monetary settlements released today by New York State … to receive, nearly $9 billion in largely non-recurring monetary fines, settlements, forfeitures or restitutions from … SFY 2015-16 Enacted Budget Financial Plan indicated that monetary settlement resources would be used to fund one-time …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearOpinion 2001-2
… be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of points in … on the accumulation of points in another category. This is in response to your inquiry concerning the criteria, … system, points must be granted to firefighters meeting the criteria for that activity. It is our opinion that article …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2DiNapoli and William Glasgall Op-Ed
… procedures that helped it regain and improve its fiscal standing in the markets. Dick, the former New York State … Volcker Alliance, where Dick was a director, released a study in January 2022 that pegged the total outstanding …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOpinion 2004-3
… discussed in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed with non-property tax …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 2000-19
… Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) … fire insurance tax monies to pay for installation of an elevator in a building owned by the association. The … fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 2000-16
… Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in … of foreign fire insurance tax special acts) INSURANCE LAW §§9104, 9105: When an exempt firefighters' benevolent … or adoption. Sections 9104 and 9105 of the Insurance Law govern the distribution and use of foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 99-3
… to a charitable organization designated by the family of a deceased volunteer firefighter, as a memorial in … of lessening the grief of, or providing comfort to, the family of the firefighter. You ask whether foreign fire … tax moneys to fund a death benefit payable to the family of a deceased firefighter because death is a …
https://www.osc.ny.gov/legal-opinions/opinion-99-3DiNapoli Releases Annual IDA Report
… New York’s Industrial Development Agencies (IDAs) reported $784 million in net tax exemptions in 2018, up 4.4 percent from 2017, … that summarizes the performance of IDAs issued today by New York State Comptroller Thomas P. DiNapoli. “Projects that … New Yorks Industrial Development Agencies reported $784 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportCounty Sales Tax Revenues and Distributions to Other Local Governments, Fiscal Year Ending in 2023
County Sales Tax Revenues and Distributions to Other Local Governments, Fiscal Year Ending in 2023
https://www.osc.ny.gov/files/local-government/data/excel/county-sales-tax-distribution-data-table2023.xlsx