Search
Opinion 91-5
… Comptroller as required of every municipal corporation by General Municipal Law, §30 (Opn No. 79-124, supra ). … and new local legislation may be enacted thereafter by the town board (Village Law, §17-1735). In regard to … purposes therein "shall devolve upon and be assumed" by the village, and that it shall be the duty of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 94-14
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to finance projects located outside the municipality for … benefit the agency was created); (development related to earlier projects as constituting modifications) GENERAL … IDA was created. This prohibition does not apply, however, to projects for which an agency has authorized any assistance …
https://www.osc.ny.gov/legal-opinions/opinion-94-14State Comptroller DiNapoli Releases School Audits
… period, the district levied an additional $1.6 million in real property taxes and appropriated fund balance totaling …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Opinion 88-54
… is certain to come into existence on the date specified by section 206, there appears to be no legal or practical … it is our opinion that once the resolution adopted by the town board consolidating the districts becomes … on the extension and has made the determinations required by section 194(1) or section 209-e(1) of the Town Law, it may …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 2006-2
… 26, 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2006-3
… PUBLIC SERVICE LAW §§212, 218: Revenues derived from a town’s non-exclusive franchise agreement with a cable … unincorporated area of the town, are to be credited to the part-town general fund. You ask whether revenues derived from … town board, after a public hearing, to grant franchises “for the use of the streets, highways, and public places or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination cases, undermining its mission to … are told they can report it to the state Division of Human Rights and that it will be investigated, but the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… in FY 2024 by nearly 3%, but business and personal income tax came in higher than projected. The city now expects … and business growth and enhance its economic and tax revenue base. A key challenge the city has had to contend …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainInvestigation of Housing Discrimination Complaints
… lawful source of income, national origin, gender identity, sex, sexual orientation, marital status, disability, military …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsState Comptroller DiNapoli Releases School Audits
… real property taxes were raised to the maximum allowable by the property tax cap regulations. Budgeting practices have … four employees’ leave accrual balances were overstated by a total of almost 20 days, valued at $8,201, and two employees’ leave accrual balances were understated by a total of more than one day, valued at $298. Deer Park …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Insurance – Leave Credit Exchange (PEP) Expense for active NYS employee leave exchange for reduced premiums. 60058 Medicare Part B Premium State share of expense for NYS retiree Med B premium reimbursement. 60059 Sick Leave for … contribution to the vision care plan. 60100 Workers’ Comp Insurance Premium Group disability insurance program for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesState Comptroller DiNapoli Releases Audits
… on profit, income limits for tenants, and supervision by the Division of Housing and Community Renewal (DHCR). From … of regulating the flow of streams or rivers when required by public welfare. The District must adhere to the Office of … the correct security controls for information used by the District, monitoring systems, and managing the risks …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… State Comptroller Thomas P. DiNapoli and Nassau County District Attorney Anne T. Donnelly announced a Syosset man … sentenced today to up to ten-and-a-half years in prison for his role in a $12 million Ponzi scheme that targeted … their cases were pending, including bank accounts and real estate properties, which allowed the office to …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeOpinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 2000-20
… organization, which operates under a charter granted by the State Board of Regents and is open to the public … chronicle the history of the local volunteer fire service by acquiring, categorizing and displaying that history; to … fire districts have only those powers expressly granted by statute and necessarily implied therefrom (Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… to preschoolers with disabilities, has pleaded guilty for his participation in a scheme that stole millions of … funding between 2005 and 2012 – money that was intended for special needs students between ages three and five. "More than $1 million in funds intended for special needs preschoolers was instead used by Daniel …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… taxes accrued on the land at date of purchase if payable by purchaser Buildings: Original contract price of cost of … accrued on the building at date of purchase if payable by purchaser Architects' and engineers' fees for design and … of the service capacity that is expected to be provided by the intangible asset upon the completion of the project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… 60720 Books/Media Acquisition of books, photos, film, video, CD’s, etc. held as individual use or in a collection. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsNew York’s Economy and Finances in the COVID-19 Era
… and the associated recession. New Yok State’s GDP Declined by 36 Percent in the 2 nd Quarter of 2020 Overall economic activity in New York, as measured by real gross domestic product (GDP), declined steeply in the … of Economic Analysis (BEA). Total GDP in the State fell by 36.3 percent, on a seasonally adjusted annual basis, 5 …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 95-30
… the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION … the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as gifts. General …
https://www.osc.ny.gov/legal-opinions/opinion-95-30