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DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… for State Fiscal Year (SFY) 2022-23 totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of … Budget financial plan at the beginning of March but $9.5 billion lower than the previous year, according to the March … collections for State Fiscal Year SFY 202223 totaled $1117 billion $29 billion higher than the forecast released by the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old system weakened … its longtroubled Unemployment Insurance UI system and ad hoc workarounds to compensate for the old system weakened …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… of New York Mortgage Agency (SONYMA) has boosted lending and programs for minority households and economically disadvantaged communities, increasing its share of loans provided to low-income and minority borrowers over the last 10 years. However, wide … The St of NY Mortgage Agency boosted lending and programs for minority households and economically …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… which regulates the use of artificial intelligence (AI) in employment decisions, according to an audit released … with the law, particularly when employers did not disclose AI use or post bias audits. As a result, job applicants are often unaware when AI tools are used to screen them. Additionally, DCWP’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirAccessibility for People With Disabilities (2022-S-3)
To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities, including meeting State and federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s3.pdfRoadmap for State Debt Reform
State debt levels and processes have been debated in New York for many years. New York’s high and growing debt burden and its impact on taxpayers have been points of concern for the State’s budget practices.
https://www.osc.ny.gov/files/reports/pdf/roadmap-for-state-debt-reform.pdfFederal Funds to New York City: Social Services Block Grant
The Social Services Block Grant (SSBG) (Assistance Listing Number 93.667), provides flexible federal funding, administered through the United States Department of Health and Human Services to states and territories to support social services for low-income households.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-social-services-block-grant.pdfAccessibility for People With Disabilities (2022-S-3) 180-Day Response
To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities, including meeting State and federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s3-180response.pdfDespite Progress, Pay Gap for Women Persists, March 2022
In 2020, women earned 83 cents to every dollar earned by men, a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the U.S. Census Bureau.
https://www.osc.ny.gov/files/reports/pdf/despite-progress-pay-gap-for-women-persists.pdfAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfOpinion 88-14
… 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner should be placed in the county's trust and agency fund for six years, subject to claim, and then transferred to the … belonging to another person may apply to the Supreme Court for an order declaring the property abandoned and directing …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 2002-7
… Policy v County of Suffolk , 90 AD2d 522, 455 NYS2d 32 app dsmd 57 NY2d 1045, 457 NYS2d 787). We find no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 2006-9
… of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a … transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject to the referendum … of that statute. Section 198(12)(b) of the Town Law provides that the governing board of a town improvement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-64
… -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally … public funds may be expended. That section authorizes any county, city, town or village, after due notice and public … be paid, for example, the board may obtain an independent appraisal of the real property (see 1973 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 88-58
… for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum requirement) HIGHWAY LAW, §142(5); GENERAL … §6-c(8): An expenditure for the construction of a highway garage made from a capital reserve fund established for the … a capital reserve fund for the construction of a highway garage. You have indicated that the reserve fund was …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in … abolishment of the police department must be given to the Commissioner of the New York State Department of Criminal … qualified voters of the village at a general or special election a proposition to abolish a police department …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 98-23
Pursuant to Vehicle and Traffic Law 1643 a village may establish a villagewide maximum speed limit of 25 miles per hour
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 94-26
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS -- Powers and Duties (establishment of BID … or more villages, the limitation on district assessments in section 980-k is computed with reference to general town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 2004-6
… HISTORIC PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW … CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 2000-19
… Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting room and … foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19