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Opinion 92-49
… land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail … referendum at a special or biennial town election, if the lease payments are to be paid from moneys appropriated from … sections 81 and 220, we have previously concluded that a lease of real property for purposes authorized by sections 81 …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 97-3
… Tax Law, §1102[1]). Section 1182, however, is applicable only to the enforcement of taxes which become a lien on or … such general, special or local laws continue in effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 2000-20
… 55). In furtherance of these purposes, fire districts have only those powers expressly granted by statute and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 2001-7
… "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) -- Public Parking Districts (authority to … e.g., 1981 Opns St Comp No. 81-4, p 3). Similarly, the cost of operating and maintaining the district as extended …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Comptroller DiNapoli Releases Municipal & School Audits
… $1,858 were not supported with evidence of approval. Deer Park Union Free School District – Fuel and Vehicle …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Local Government – 2023 Financial Condition Report
… property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local governments outside of New York City. School …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… judgments be recorded in the governmental fund statements only when they mature or become due for payment within the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsImplications for the Future – 2021 Financial Condition Report
… jobs were lost in New York State and, as of August 2021, only 55 percent of those jobs were regained. No region of the … than projected in the Enacted Budget Financial Plan and only $513.3 million below the previous year. Higher than …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureNew York’s Economy and Finances in the COVID-19 Era
… Department of Labor. Unemployment rates are driven not only by employment, but also by the proportion of working-age …
https://www.osc.ny.gov/reports/covid-19-february-3-2021DiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… which have been declining over the past decade. Not only did tech sector jobs in New York City see substantial …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… in Fiscal Year (FY) 2023 amid lower tax revenue and a decline in federal aid. The city also faces sustained … “Higher revenues in Fiscal Year 2022 allowed the city to build reserves and other budgetary cushions, but many of the … services are delivered amid changing staffing levels and build reserves to guard against these pressures.” The …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… Historic federal aid and better-than-expected revenues allowed for a steep … of the year-over-year growth will be for new initiatives and more funding for existing programs. DiNapoli expressed concerns about the growth in capital spending and debt. He also cautioned that many provisions weaken …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… through tough economic times, bought their first and only homes here, raised their families here, and retired here …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityCUNY Bulletin No. CU-704
… on the State Tax Data page labeled FLI (Family Leave Insurance) Status to identify employees who will have the … Update the employee’s FLI Status field to ‘Exempt’ so that premiums will not be deducted. See PFL Job Aid 9.2 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveFare Evasion
… versus actual Program costs, but officials provided only a summary of the actual costs. According to this …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionEnrolling Members – Membership and Enrollment
… more than one participating employer. Even if a member only works part-time, if he or she is already a member of … they are guaranteed a date of membership for that day. The only exception is if the employee does not work regular …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersState Agencies Bulletin No. 1602.2
… Out R4C – Retro Over 40 Cash Out LCO Longevity adjustment OT CSEA LAO – Longevity Adjustment Overtime N/A N/A O4C Over 40 Hrs OT LSP CSEA O40 – Over 40 Hrs OT LSP R4O - Retro Over 40 Hrs OT LSP CSEA RC4 – Retro Over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16022-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… Quick EGG Electronic – Grants Team (EDSS submissions only) EBP Electronic – Lowest Price (IFB) EQM Electronic – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsSUNY Bulletin No. SU-250
… Purpose To provide agency instructions for processing the October 1, 2016 and October 1, 2017 Stipend Increases. … of America/Graduate Student Employees Union, provides for an increase in stipends and an increase in the minimum … To provide agency instructions for processing the October 1 2016 and October 1 2017 Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuUnified Court System Bulletin No. UCS-259
… bargaining units who meet the eligibility criteria: Civil Service Employees Association Bargaining Unit 87 … Court System of the State of New York (UCS) and the Civil Service Employees Association (CSEA – BU 87) provides for a … Leave (Action/Reason code of Leave of Absence/WDL, MLL or MLS) : Transactions should be submitted in Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-259-april-2018-state-new-york-unified-court-system-ucs-judicial