Search
Opinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … of any election not held at the same time as a general or primary election, other than a special election called by the … full value of taxable real property. Thus, from a taxpayer's perspective, the only consequence is whether he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli Releases August Cash Report
… “The state’s cash position has improved further in recent months, largely because of higher than projected … on Wall Street profitability and the recent volatility in financial markets, the revenue outlook for the remainder … increase was primarily due to a nearly 72 percent jump in estate collections so far this year, as well as continued …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… from a more comprehensive assessment of its capital assets and needs, according to a report released today by State … Thomas P. DiNapoli. “Investment in roads, bridges, water and sewer systems, schools and other infrastructure is essential to New York’s economy …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingNYC Budget Is Balanced but Risks Are Growing
… York City Mayor’s preliminary executive budget for FY 2020 is balanced, but there are risks, including proposed drops in … according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Strong job growth, record … tourism revenue set a new record, consumer confidence is at an 18-year high and wages continue to rise, partly due …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… “But for most Americans, these huge bonuses are a bitter pill and hard to comprehend. There’s a lot of resentment … protections to make sure the securities industry thrives without driving the rest of us out on a fragile economic …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Contact Update and Online Help for Local Officials
… to the correct individuals within organizations in a timely manner. The collected contact information is used … to find a specific contact. Sorting - The list is sorted by Last Name by default. The other available search option is … checkbox to use Municipal postal address. Deselect to add a different mailing address. Save: Save any changes and …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpOpinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2002-7
… the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County … library board (see e.g., 1980 Opns St Comp No. 80-260, p 71; 1979 Opns St Comp No. 79-866, unreported; 1975 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… the former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, … guilty to stealing nearly $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of … who put their trust in her.” The Essex County Agricultural Society is a non-profit organization whose mission is to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 88-43
… is not reimbursed by an outside party such as an insurance carrier or the State Insurance Fund. In such a situation, …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 92-17
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … no tax revenues are allocated to the towns ....(142 AD2d at 865, 531 NYS2d at 62; emphasis added) Although this statement may be dictum, …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 96 - 11
… board motion in lieu of petition) TOWN BOARD -- Powers and Duties (submission of resolution for sale of real … town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … St Comp No. 94-12, p 19; 1993 Opns St Comp No. 93-21, p 36; 1990 Opns St Comp No. 90-37, p 84). The method of sale …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 2000-19
… Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) … fire insurance tax monies to pay for installation of an elevator in a building owned by the association. The … fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli Releases Profile of New York's Small Business Owners
… “New Yorkers have always had a great entrepreneurial spirit and drive, and that was no different even during some … Black business ownership: 3.4% of owners compared to 14.2% of population in New York. New York lags the nation in the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersComptroller DiNapoli: Positive Financial Indicators in Middletown
… of the city’s revenues, much less than the average of 18 percent for all cities in the state; The child poverty … related to local government fiscal stress visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm For … 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/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency … The Times Union published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionContractors or Consultants – Membership and Enrollment
… employees. Those who provide services as independent contractors or consultants are not permitted to join NYSLRS … you submit will be reviewed by NYSLRS. Independent contractors or consultants should not be paid on the payroll, … must be included on your retirement monthly report. Contractors and consultants should never be included on the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsState Agencies Bulletin No. 2284
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: … The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA and PEF Over40 Comp Time II Cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-out