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Opinion 91-29
… CORPORATION LAW, §§717(a), (b), 720(a)(1), 1005(a)(3)(A), 1009, 1013; L 1955 ch 639: The Volunteer and Exempt … of the fire department (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]; see also, e.g., 1990 Opns St Comp No. … association (see Not-For-Profit Corporation Law, §§1005[a][3][A], 1009, 1013[a]). The corporation or association …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 91-21
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … is entitled to retain fees and commissions received in his or her capacity as administrator of estates. The chief … may voluntarily remit to the county moneys received in that capacity. If the chief fiscal officer waives his or …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 89-49
… executor as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on … such a proceeding, there is no actual monetary value, the fee charged would be $27.00. This is in reply to your inquiry … by a Surrogate's Court. Specifically, you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 92-46
… MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village … ask whether purchases by a village of kitchen utensils, furniture, books and sports equipment to be used at a village … Whether purchases by a village of kitchen utensils furniture books and sports equipment to be used at a village …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-44
… next subordinate police officer. (emphasis added). The word "salary" is not defined in section 207-m. It has been generally held, however, that the word "salary" connotes fixed cash compensation paid … New York State Association of Chiefs of Police, Inc. re: L 1977, ch 827). Accordingly, it is our opinion that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44DiNapoli: LIRR On-Time Performance Falls Short
… during the first quarter of 2017. Recent derailments at Penn Station have brought attention to the role played by Amtrak, which is responsible for properly maintaining Penn Station and the four East River tunnels that connect … the second-busiest western terminal; Trains arriving at Penn Station between 8:30 a.m. and 9:30 a.m. were twice as …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… accounted for $258 million of total net tax exemptions while school property tax breaks accounted for $237 million. … call for improvements to IDA oversight and accountability. While several recent audits have noted IDAs performing …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… the review of fire safety plans or evacuation procedures for public buildings such as adult care facilities, … minimum requirements needed to establish good practices for protecting people and property from the hazards of fire, … conditions in new and existing buildings. It also provides for safety to firefighters and other first responders during …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsComptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… New York taxpayers will be held accountable by our joint task force with Attorney General Schneiderman. I thank our … they have stolen," Attorney General Schneiderman said. "My office has busted more than 60 public officials and their … when they were actually for personal use. The Joint Task Force on Public Integrity is a cooperative effort …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… New York taxpayers will be held accountable by our joint task force with Attorney General Schneiderman. I thank our … they have stolen," Attorney General Schneiderman said. "My office has busted more than 60 public officials and their … when they were actually for personal use. The Joint Task Force on Public Integrity is a cooperative effort …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… of an agency where the State of New York is a party, and Vendor responsibility determinations for the agency’s … BOC, identifying the signatory name to be removed from the list. The department head or designee must sign the letter. … or amendments between the State of New York and any contractor (whether individual, partnership, or corporate) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… personal income tax collections, according to a report released today by State Comptroller Thomas P. DiNapoli. Tax … $21.8 million below the latest Financial Plan projection, released by the Division of the Budget in August, and $3 … lower than anticipated in the Financial Plan Update released in February 2017. Over the first six months of the …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… gaps created by the COVID-19 pandemic, is another hopeful sign. We still have a long way to go, and it’s essential that …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… State Comptroller Thomas P. DiNapoli, Albany County District Attorney David Soares and the New York … Alayne Bertolino for allegedly stealing more than $240,000 in New York state pension payments made to her deceased … fuel an extravagant lifestyle,” DiNapoli said. “I thank Albany County District Attorney David Soares and the New York …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsInflation in the New York City Metropolitan Area
… April 21, 2022 PDF Version Last week, the U.S. Bureau of Labor Statistics (BLS) released new data … prices grew by 8.5 percent nationally and 6.1 percent in the New York City Metropolitan Area (NYC metro area) in March 2022 compared to the same month a … Last week the US Bureau of Labor Statistics BLS released new data …
https://www.osc.ny.gov/reports/inflation-new-york-city-metropolitan-areaNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… Message from the Comptroller A robust labor force is critically important for employers to succeed and grow in New York, and it matters for the fiscal health of the … of unemployment in New York was the second highest among the states; Nevada was first with 30.1 weeks. Another reason …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… Immigrants accounted for $257 billion in economic activity in New York City in 2013, … Immigrants accounted for $257 billion in economic activity in New York City in 2013 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyXIV.5 Employee Award Programs – XIV. Special Procedures
… Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the … Cash and Non-Cash awards associated with all merit award programs including longevity awards, performance … awards. In addition to these guidelines, individual award programs may have additional program-specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… which requires that a budgetary comparison be included in the financial statements for the general fund and major … special revenue funds. The budgetary report presented in the State's BFS reflects a comparison of the original and … plan to the GAAP basis financial statements is disclosed in the notes to required supplementary information. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information and reporting guidance. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrp