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Opinion 91-51
… on a benefit basis are "assessed upon each ... parcel of land at the time and in the manner ..." provided for the levy … in section 9-a(1)(b) excludes the proceeds from the sale of obligations and other moneys "which, by law, may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2002-16
… Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have … town or village may gather information to help assess the results of the publicity fund expenditure. 3 So long as the primary purpose of the contract is to further the purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-8
… or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall be charged only against the zone(s), or the other respects in which the rates of tax for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli: Small Business Owners Are Backbone of New York's Economy
… are to New York’s economy, generating nearly $1 trillion in sales and revenues with more than 3.7 million employees at over 422,000 establishments in 2023, the most recent year for which data is available. … rest of the country in some key metrics, including small business creation and employment. “Small businesses are the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economySUNY Bulletin No. SU-269
… Purpose To inform State University of New York (SUNY) agencies of the implementation of the New … or the payroll deduction should be directed to the State University of New York at [email protected]. Questions … To inform State University of New York SUNY agencies of the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for emergency rental assistance. Preliminary estimates … nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, according to an …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Comptroller DiNapoli Releases Municipal and School Audits
… local government and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of … were missing and could not be located. The inventory list did not include all necessary information to locate and … Development Agency (WCIDA) – Payments in Lieu of Taxes (PILOT) WCIDA officials ensured PILOTs they calculated were …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 2080
… Giving is a donation without an end date. Beginning in 2023, SEFA pledges made via www.sefanys.org will either be … Data). Enter the NYS EMPLID from the authorization card in the Empl ID field of the dialog box and click Search. The … If a record with the same FCC Code exists, add a new row in the Deduction Details page, insert a row and continue with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignOpinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Agencies Bulletin No. 2125
… of the payment and to provide processing instructions for entering the payment and adjusting existing payments as … title who meet the following criteria are eligible for the temporary compensation payment: Employees must have … the IHR effective date of that title are not eligible for the temporary compensation payment. Employees must not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2125-new-temporary-compensation-payment-certain-employees-represented-civilState Agencies Bulletin No. 2125.1
… of the payment and to provide processing instructions for entering the payment and adjusting existing payments as … title who meet the following criteria are eligible for the temporary compensation payment: Employees must have … the IHR effective date of that title are not eligible for the temporary compensation payment. Employees must not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21251-new-temporary-compensation-payment-certain-employees-represented-civilHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … as a village may not establish, pursuant to Article 11-A of the Town Law, a joint fire district that would encompass … a joint fire district that would encompass only the area of the coterminous townvillage …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 88-55
… of a report by the chief of the fire department. You ask whether a village has authority to audit or require … company which constitutes the village fire department. You indicate that the village owns the apparatus used by the … the village and from its own fund raising activities. You ask whether these moneys are subject to audit by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These … This section informs Business Units how to process vouchers for payments pursuant to Awards and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on … New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates … should be immediately reported to the Department of Tax and Finance – Division of the Treasury (DTF – Treasury). To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsState Comptroller DiNapoli Releases School Audits
… this time by appropriating $400,000 in fund balance each year, but did not need to use these funds due to the … payment. District officials made payments totaling $12,058 to four employees that they could not verify were … the 4 percent statutory limit, ranging from 6.5 to 12.3 percent of the ensuing year’s budgeted appropriations. …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Former Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… Police, announced today the arrest and guilty plea of Robert Gerardi, the former treasurer of the Putnam Engine & … Comptroller Thomas P. DiNapoli said: "Former treasurer Robert Gerardi fell for an online scam and stole nearly … in this case." U.S. Attorney Geoffrey S. Berman said: "Robert Gerardi was entrusted to oversee the finances of a …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… positive, we still need to see how holiday sales and Wall Street bonuses contribute to the state’s financial position … billion in September were up by $892 million, or more than 21 percent, from the same month a year earlier. Consumption …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearComptroller DiNapoli Releases State Audits
… drugs, and blood) that are not covered by the standard fee schedules were paid according to contract provisions. As … Reporting on Foreclosure of Real Property Funds - Kings County (2013-S-2) Auditors found that court-appointed …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-audits