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Opinion 95-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … in a single proceeding seeking multiple relief will depend on the nature of the relief sought. If the court is required … Court would be required to hear the same evidence and pass on the same issues whether there was one objectant or seven" …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 91-5
… exceed an amount equal to" seven per centum of average full valuation of taxable real property of the village. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system … transactions could occur and remain undetected. In January 2025, the Town hired a bookkeeper, and the current … For example, the highway fund incurred $263,016 in 2024 payroll expenditures that were processed and paid …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 2000-15
… a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer fire department … that section is entitled to all powers, rights, privileges and immunities granted by law to the volunteer members of the … Firefighters' Benefit Law ("VFBL"), in the same manner and to the same extent as if he or she were a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 2001-4
… (1979 Opns St Comp No. 79-187, unreported; see also 5 Op Counsel SBEA No. 3). We note, however, that, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 2001-5
… DISTRICTS -- Appropriations and Expenditures (authority to offer rewards) -- Powers and Duties (authority to offer rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW … §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest and conviction of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5DiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… oversee this contract has cost county taxpayers a bundle and left the courses in poor repair,”DiNapoli said. “Had … been aware of its growing financial difficulties earlier and could have addressed the courses’sub-par conditions … Monroe County contracted with Tindale to operate, maintain and manage the Durand Eastman, Genesee Valley and Churchville …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersDiNapoli Announces State Contract & Payment Actions for July 2014
… million) and longevity payments ($500,000). Empire State Development Corporation $5.2 million for capital improvements … $557,000 to Camelot Global Services North America Inc. for market research. $375,000 to Taft Stettinius & Hollister LLP … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Opinion 91-31
… MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, … Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an individual who … by statute to pay bills submitted by a private hospital for treatment of an individual who had come into contact with …
https://www.osc.ny.gov/legal-opinions/opinion-91-31State Agencies Bulletin No. 2181
… out of receiving a paper Form W-2 statement must provide consent. The consent by the employee must be made … conditions under which electronic Forms W-2 statement will no longer be furnished (for example, termination of … addresses on file for the employee indicating a change has been made. The message is generic and applies to any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… net out-migration rates remained higher, particularly for families. Policy makers need to make sure the state remains … the aggregate, out-migration rates declined to just over 4 in every 1,000 taxpayers in 2021 from almost 12 in 1,000 in … in 2020. Married and head of household taxpayers (families) also left New York at elevated rates in 2020, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycNon-Revenue Service Vehicles and On-Rail Equipment
… hub at Jamaica to the easternmost tip of Long Island. In support of LIRR’s mission, the Engineering Department … million as of March 15, 2022. LIRR committed $55 million in the 2020-24 Capital Program to construction equipment and … Inventory listing. Maintenance work is done by Track’s 28 in-house mechanics at HSF and on-site in the field. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice … To determine whether Homes and Community Renewal HCR has established and maintains …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… the Department of Taxation and Finance's (DTF) website at http://www.tax.ny.gov/ Questions regarding scope and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationState Agencies Bulletin No. 2110
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April … The Longevity Payment for Long-Term Seasonal Employees is included as salary for retirement purposes and must be … calculation for hourly employees, an overtime adjustment is required. To pay the overtime adjustment to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2083
… the 2022 tax year. Affected Employees Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS Publications 15-A , Employer’s … The consent by the employee must be made electronically in a way that demonstrates that the employee can access the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the previous year and … (315) and Rochester (303) metropolitan areas. “In the midst of the stresses caused by the pandemic, many New …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… and look forward to a continuing partnership." “I lost my leg to bone cancer at age 12. Since then, I have fought, as a citizen, attorney and legislator, for the …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesState Comptroller DiNapoli Releases Audits
… or serious violations (e.g., speeding, disobeying traffic devices, driving while intoxicated). OPWDD could also … released in October 2018 found that OPWDD did not analyze traffic violations to identify whether employees in the New …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… and case management services to support older New Yorkers in maintaining their independence and remaining engaged in their communities, but is experiencing rising demand for … Department for the Aging can demonstrate how investing in these services helps prevent costly nursing home …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needs