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Opinion 90-58
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … insurance salesman would have a conflict of interest if he or she were to sell individual insurance policies to village … to General Municipal Law, §800(3), a municipal officer or employee has an "interest" in any contract with his or her …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-21
… of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory … to its home rule powers. Municipal Home Rule Law, §10(1)(ii)(a)(1) provides that a local government may adopt …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-31
… A committee formed by seven towns to operate a joint airport pursuant to General Municipal Law, §353-a must act by … You ask whether a committee formed to operate a joint airport pursuant to General Municipal Law, §353-a, consisting … to establish, construct, equip, maintain and operate an airport or landing field. The ordinance, local law or …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… dampen the outlook for parts of the securities industry in 2025.” The total estimated 2024 bonus pool is 34% higher … increase by 16.4% in SFY 2024-25, while the city’s FY 2025 financial plan assumed an increase of 16.5% in the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Opinion 89-36
… of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum requirements either to establish … referendum requirements of General Municipal Law, §6-c are applicable to the establishment of a capital reserve fund … or mandatory referendum only if such obligations are to have a maturity of more than five years or not less …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … §§9104, 9105; Laws Of 1975, Chapter 543: The Montgomery Fire Department Volunteer Exempt Firemen's Benevolent … Whether the Montgomery Fire Department Volunteer Exempt Firemens Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… higher than prerecession levels, according to a report released today by State Comptroller Thomas P. … still well above prerecession levels. The Comptroller’s report shows the number of pending foreclosure cases grew by … of 2013 to 40,985 two years later, according to the report. Pending foreclosure cases across upstate grew by 47 …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… program includes the installation of more than 3,000 cameras and 1,400 access control devices in stations and … Police Department is monitoring video feeds from 1,000 cameras in the subway system. DiNapoli’s report notes that …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsState Agencies Bulletin No. 2091
… 2023. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuit 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… 2024. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2295
… An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill … and durable medical equipment and supplies (totaling $4.1 million) that may have been eligible to be covered by the Medicare hospice benefit; and $4.3 million in unnecessary payments for nursing home room and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property … our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxOversight of Contract Expenditures of Phoenix House New York
… Our audit determined whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring … programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide quality, … Audits/Reports of Interest Office of Alcoholism and Substance Abuse Services: Contracted Programs With Puerto …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Agencies Bulletin No. 2398
… limit of $32,500.00 in 2026. Effective January 1, 2025, Section 109 of the Secure 2.0 Act increases the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOnondaga County – Court and Trust Funds (2025-C&T-3)
… for the period January 1, 2024 through September 3, 2025. Background Pursuant to a court order, certain assets … funds for the period January 1 2024 through September 3 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Perth – Supervisor’s Records and Reports (2024M-149)
… File timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Local sales tax collections in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State … Local sales tax collections in New York state increased by 119 in July compared to the same month in 2021 according to an …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by … consecutive month in 2023 of less than 2% growth. Overall, local collections totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local sales tax collections could be challenging for local …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-may