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DiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, … to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that allows … Property tax levy growth for local governments with fiscal years that close on Dec 31 will be capped at 2 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: Tax Cap Remains at Two Percent for 2020
… Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 … remain vigilant when crafting their budgets.” The tax cap, which first applied to local governments in 2012, limits … a provision that allows municipalities to override the tax cap. During the 2014 through 2018 fiscal years, …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Opinion 88-20
… in the opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family court from the unincorporated area of a town to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-20New York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… A pair of siblings have been arraigned on a sealed indictment for allegedly stealing $90,000 in … of the Honorable Andra Ackerman in Albany County Court on an indictment charging them with Offering a False … James said. “The individuals involved in this case preyed on the public’s philanthropy, allegedly and dishonestly …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateOpinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, … Whether the allocation of county sales tax revenue required by Tax Law 1262d should be …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 89-40
… when authorized by the board of fire commissioners, the chief officer of a fire district fire department, subject to … provided for by statute are the chief and one or more assistant chiefs (see Town Law, §§176[11-a], 176-a). A … is prohibited from serving simultaneously as chief or an assistant chief of the fire district fire department (Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 88-38
… appeal, as required by rule 5530 of this chapter, to a fee of two hundred dollars, payable in advance." Clearly, … to pay increased aid to local governments to finance the construction and rehabilitation of court facilities. The City … of Chapter 825 of the Laws of 1987 does not require a construction of section 8022 creating an exemption not …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 95-23
… permit the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's … the statement by the town officer whose action gave rise or origin to the claim may be based on that officer's … by a statement by the officer whose action gave rise or origin to the claim that he approves the claim and …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of … the highest ranking subordinate to the head of the police department in such unit, is increased, the salary of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 93-23
… basis by examining the chair's powers and duties in connection with the specific contract. Even if the interest … unless the chair has any of the listed powers or duties in connection with the contract. Although the chair would not have the listed powers or duties in connection with most town electrical contracts (see, e.g., 26 …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 91-39
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … exceed that limitation, the trustee may waive all salary in excess thereof without diminution of retirement allowance. … salary as a member of the board of trustees in excess of the statutory limit imposed by Retirement and …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 93-4
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … its own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari … Whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… gaps totaling over $21 billion through State Fiscal Year 2026-27. “With federal pandemic funding winding down, it is …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) movement. … restricting or exiting investments. “Attempts to harm Israel’s economy can put our investments there at risk,” DiNapoli said. “Israel remains an attractive place to invest and we look …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to … with certain exceptions, including a provision that allows school districts to override the cap with 60% voter approval …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition … a vendor with the unilateral right to terminate a contract can create a situation in which all vendors are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisions2022 Women’s History Month Celebration
… full-time working women in New York State. Median earnings for full-time working women in New York were 86 cents for every dollar earned by men in 2019, an annual wage gap of $8,821. New York ranked …
https://www.osc.ny.gov/events/2022-womens-history-monthIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… to provide the state's Federal Employer Identification Number (FEIN) (also known as the Taxpayer Identification Number or TIN) when dealing with the federal government. This number is used for billing purposes, grant award … to provide the states Federal Employer Identification Number FEIN also known as the Taxpayer Identification Number …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundLocal Sales Tax Collections up 10.2% in Third Quarter of 2022
… not opted to implement a local component of the state’s “gas tax holiday.” However, this only slightly offset overall … in collections for the quarter participated in the gas tax holiday, but only two of these counties (Monroe and … Taxes Regional/County-by-County Data Related Resources Gas Tax Holiday Data Inflation in the New York City …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022XI-A.1.A Separation of Duties – XI-A. Purchasing
… Policies: According to the Standards for Internal Control in New York State Government , separation of duties is a … According to the Standards for Internal Control in New York State Government separation of duties is a basic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-duties