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Opinion 88-1
Whether a parking lot may be determined to be unneeded for village purposes if the proceeds from the sale of a parcel are used by the village to purchase or lease a parking lot as a substitute for the one conveyed
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 92-42
… paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It is …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 91-27
… NYS2d 82; see also Uniformed Firefighters Ass'n v City of New York , 50 NY2d 85, 428 NYS2d 197; cf . Farrington v Pinckey , …
https://www.osc.ny.gov/legal-opinions/opinion-91-27New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… Other industries with a high share of loan value were health care and social assistance (13 percent) and … Services 70,112 14.3% $7,044,158,918 13.8% $100,470 Health Care and Social Assistance 49,247 10.1% $6,774,903,674 … 16,088 3.3% $1,129,338,274 2.2% $70,198 Finance and Insurance 13,147 2.7% $1,041,936,351 2.0% $79,253 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021State Comptroller DiNapoli Releases Municipal Audits
… funds and was arrested in February 2021 and charged with grand larceny, falsifying business records, forgery, and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 2001-3
… the cost of general governmental services constitutes a tax and may not be imposed by a municipality without express … Legislature from making a "fair return" on the value of property used and useful in its operation of a gas, electric … municipal corporation, and a "fair return" on the value of property used and useful in such service, over and above …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 91-42
… DEPARTMENT -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village subject to …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 95-16
… date of the apportionment (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 93-20
… on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20DiNapoli: 22 School Districts Designated in Fiscal Stress
… Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases Audits
… Department of Taxation and Finance: Personal Income Tax and Property Tax (2020-BSE08-01) Auditors found 19,049 … or paid credits to multiple individuals on the same property where only one credit was due. Find out how your …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsOpinion 92-32
… as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. … over a number of years. You indicate that the town would hold a purchase-money mortgage as security. Town Law, §64(2) …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Approved State Contracts and Payments
… In January, the Office of the State Comptroller approved 1,575 contracts … $5.9 million to Economic Development Growth Enterprises (Mohawk Valley EDGE) for site relocation and infrastructure …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… because it relies more on personal income tax and does not have a general real property tax. In State Fiscal Year … remote work. Still, financial services firms continue to have one of the highest return-to-office rates among all …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… MTA was devastated by the loss of farebox and dedicated tax revenues and has only balanced short-term budgets with …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programNew York’s Economy and Finances in the COVID-19 Era
… finances, but more is needed. While the outlook for State tax revenues has improved somewhat, any shortfall in …
https://www.osc.ny.gov/reports/covid-19-february-3-2021About the Academy
… conferences and at OSC’s accounting schools, seminars and webinars. Will was the lead auditor on a variety of municipal … conferences and at OSC’s accounting schools, seminars and webinars. Leslie was the supervisor and lead auditor on a … conferences and at OSC’s accounting schools, seminars and webinars. Ingrid has worked on a variety of audits while …
https://www.osc.ny.gov/local-government/academy/about-academyOpinion 96-16
… local law, use the proceeds from the sale to the county of all the property and facilities of a town water district for … to your letter concerning the proposed sale to a county of all the property and facilities of a town water district … governing board of a town improvement district may sell all or any part of the property and facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… refuse companies Refuse collection costs to residents could drop dramatically if local governments contracted for … of administering the contract. Residential households will lose the ability to select the refuse hauler of their choice. If the service is to be provided only to properties within refuse collection districts, residents may …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCity of Olean – Budget Review (B1-16-2)
… letter. The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2