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Opinion 88-74
… (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; … requirements, contribute public funds to a veterans memorial committee for the purpose of erecting a memorial monument. You advise that a Vietnam Veterans …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 91-51
… on a benefit basis are "assessed upon each ... parcel of land at the time and in the manner ..." provided for the levy … in section 9-a(1)(b) excludes the proceeds from the sale of obligations and other moneys "which, by law, may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2002-16
… Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have … town or village may gather information to help assess the results of the publicity fund expenditure. 3 So long as the primary purpose of the contract is to further the purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-8
… or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall be charged only against the zone(s), or the other respects in which the rates of tax for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8VI.I Overview – VI. Budgets
… Transactions entered into SFS, such as vouchers and journal entries, proceed through a budget checking process … The agencies will create, approve and post the Budget Journal to create the Project Child Budget. The “generate … module were implemented. Agencies no longer create budget journal or budget transfer journals using KK_APPROP due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Small Business Owners Are Backbone of New York's Economy
… are to New York’s economy, generating nearly $1 trillion in sales and revenues with more than 3.7 million employees at over 422,000 establishments in 2023, the most recent year for which data is available. … rest of the country in some key metrics, including small business creation and employment. “Small businesses are the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economySUNY Bulletin No. SU-269
… Purpose To inform State University of New York (SUNY) agencies of the implementation of the New … or the payroll deduction should be directed to the State University of New York at [email protected]. Questions … To inform State University of New York SUNY agencies of the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityState Comptroller DiNapoli Releases Municipal and School Audits
… local government and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of … were missing and could not be located. The inventory list did not include all necessary information to locate and … Development Agency (WCIDA) – Payments in Lieu of Taxes (PILOT) WCIDA officials ensured PILOTs they calculated were …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 2080
… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2023 calendar year and explain SEFA … The purpose of this bulletin is to provide instructions for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for emergency rental assistance. Preliminary estimates … nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, according to an …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetRequired Documentation
… If you file a claim: online , you may receive an email asking for … mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter asking … decree; and Court papers. Proof of Authorization (to Claim on Owner’s Behalf) To make a claim on behalf of another …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationOpinion 88-35
… of unique computer software) -- Contracts Requiring Bidding (purchase of canned or prepackaged computer software) … constitutes the purchase of a commodity for competitive bidding purposes and does not fall within the professional … of a municipality may be acquired without competitive bidding under the professional services exception. (3) …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Agencies Bulletin No. 2125
… of the payment and to provide processing instructions for entering the payment and adjusting existing payments as … title who meet the following criteria are eligible for the temporary compensation payment: Employees must have … the IHR effective date of that title are not eligible for the temporary compensation payment. Employees must not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2125-new-temporary-compensation-payment-certain-employees-represented-civilState Agencies Bulletin No. 2125.1
… of the payment and to provide processing instructions for entering the payment and adjusting existing payments as … title who meet the following criteria are eligible for the temporary compensation payment: Employees must have … the IHR effective date of that title are not eligible for the temporary compensation payment. Employees must not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21251-new-temporary-compensation-payment-certain-employees-represented-civilHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… Police, announced today the arrest and guilty plea of Robert Gerardi, the former treasurer of the Putnam Engine & … Comptroller Thomas P. DiNapoli said: "Former treasurer Robert Gerardi fell for an online scam and stole nearly … in this case." U.S. Attorney Geoffrey S. Berman said: "Robert Gerardi was entrusted to oversee the finances of a …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge … than three-quarters of this money is siphoned off to pay for borrowing and operating costs of state agencies, leaving fewer dollars for improving our infrastructure,”DiNapoli said. “While the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… positive, we still need to see how holiday sales and Wall Street bonuses contribute to the state’s financial position … billion in September were up by $892 million, or more than 21 percent, from the same month a year earlier. Consumption …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearComptroller DiNapoli Releases State Audits
… drugs, and blood) that are not covered by the standard fee schedules were paid according to contract provisions. As … Reporting on Foreclosure of Real Property Funds - Kings County (2013-S-2) Auditors found that court-appointed …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-audits