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Opinion 94-26
… assessments in section 980-k is computed with reference to general town taxes within the district. You ask whether a … of the maximum amount of the district charge pursuant to General Municipal Law, §980-k is made by reference to the levy of town taxes or village taxes within the area of …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Performance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of … 59 of the Laws of 2010, provides refundable tax credits to firms in targeted industries. To receive the credits, over a 10-year period, the firms must …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), and … as well as nearly all 1 villages. While AIM payments to cities are made at various times throughout the year, … This website will be updated if there are changes to the AIM program. In State Fiscal Year 2026-27, New York’s …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaEmergency Service Communication Surcharges (2017-MS-4)
… most counties are authorized to impose surcharges on wireless and landline communication devices. All surcharges … expenditures. Under a new law enacted in December 2017, wireless surcharge payments will be made to the NYS … and used surcharges received from landline, VoIP 1 and wireless communication suppliers for E911 center …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 91-32
… CONSTITUTIONAL LAW -- Gifts and Loans (application to public benefit corporation) EMINENT DOMAIN -- Compensable … PUBLIC AUTHORITIES -- Powers and Duties (expenditures to compensate property owners for decrease in market value) … (1) The prohibition against gifts and loans does not apply to the Onondaga County Resource Recovery Agency [OCRRA], a …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Comptroller DiNapoli Releases Audits
… Plan that provides care coordination and case management to certain Medicaid members with chronic health problems. … its monitoring and oversight guidelines for Health Homes to ensure effective delivery of services, nor had it used all available data and measurements to assess the program’s value and effectiveness. …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in November
… GCOM Software LLC for the Department of Motor Vehicles to modernize and integrate technology systems. State … Downtown Revitalization Initiative, including $8.7 million to the City of Cortland and $5.9 million to the Town of Oyster Bay. Division of State Police $5.8 …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberOpinion 88-2
… of special assessments upon properties benefited to finance the cost of such service. MUNICIPAL HOME RULE LAW, … by local law, may establish a system of users fees to pay for garbage collection services. You ask if a village, which intends to provide garbage collection services for all residents by …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… company rather than directly to the businesses leasing those properties and creating jobs. The Agency does … directly to the businesses providing jobs and not to leasing agents. Establish and implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… information about supplemental wages. References IRS Topic 511 IRC Section 162 IRS Publication 15 IRS Publication 463 2 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash flow … timing when formulating the budget. Review historical data to determine typical cash inflows and outflows throughout the … the frequency of billing (for example, from semiannual to quarterly), but first perform an analysis to ensure that …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32State Contract and Payment Actions in July and August
… with Mental Health Association of New York City Inc. to administer the New York State Problem Gambling and … of Health $40.7 million with Public Consulting Group LLC to administer the Medical Indemnity Fund. $1.3 million with … & Construction $9 million with Frey & Campbell Inc. to replace the HVAC system in Buildings 1 and 2 at the …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustOpinion 2007-1
… §§103, 104-b: County contracts with private bus companies to provide paratransit services in connection with a program … of 1990 fall within the professional services exception to competitive bidding requirements and may be procured … a county falls within the professional services exception to the competitive bidding requirements of General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… for 2024, including setting expectations related to climate risks, diversity, equity and inclusion (DEI), … management, and ensuring a robust governance framework to promote high levels of accountability. DiNapoli also … its 2023 Stewardship Report. “Companies that take steps to be responsible corporate citizens are more likely to be …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesCost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of … of account information is used on the expense report. To ensure travel and expense reimbursements are deposited … of the following: It is the employee’s responsibility to ensure that the information supplied to the agency’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… and Guidelines: The Board did not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to purchase tickets that were given to Board members, management, employees, Corporation vendors …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and