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DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, … times the annual total from a decade earlier, according to a report released today by New York State Comptroller … caused by the pandemic, many New Yorkers also dealt with identity theft last year,” said DiNapoli. “Even when …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support … in some of the years prior to the pandemic. New York City’s sales tax growth of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 91-14
… (need for prior to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and garbage … within the town but excluded from the district for the collection of village refuse. The town board's resolution …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 90-30
… services (see Social Services Law, §106). You state that when one of these mortgages is paid in full, the county … You ask whether a recording fee is due the county clerk when the satisfaction is offered for recording by the … Whether a recording fee is due the county clerk when the satisfaction is offered for recording by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-30College of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … of degree programs in the liberal arts, as well as in business, education and nursing. The school’s current … years ended June 30, 2010, the school certified 4,686 TAP awards totaling $7.3 million that were paid on to the school …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programBus Driver Licensing
… of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus drivers who worked in … 28 depots. Article 19-A of the New York State Vehicle and Traffic Law was enacted to further highway safety by creating … of Article 19-A of the New York State Vehicle and Traffic Law. Of 142 drivers sampled, RBO allowed seven who …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingOpinion 91-37
… parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) PARKING AND TRAFFIC REGULATIONS -- Parking Regulations (disposition of … parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) VEHICLE AND TRAFFIC LAW, §§235, …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 2000-8
… OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit … services to county) -- Medical Services (county health commissioner as partner with a member of a not-for-profit … MUNICIPAL LAW §§800(3), 802(1)(f): A county public health commissioner who has a real estate partnership with a member …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8The Decline in Affordable Housing in New York City - April 2009
In recent years, the number of affordable rental apartments in New York City has declined.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2010.pdfOpinion 90-5
… authority to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes of this opinion, we assume the library is not governed by a special act of the State Legislature and that the … the authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 92-57
… approved by the State Comptroller and providing for the payment of interest by the State in the event of late payment, there is no authority for the State to pay to a … You inquire whether the State is responsible for the payment of late charges imposed by the Village of Attica …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 2006-11
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to the town. The board member’s interest, however, would have to be disclosed in accordance with General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 92-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured … Regarding the disposition of moneys held for the redemption of bonds issued by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 2002-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Pre-emption (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not expand …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… technology (IT) employee for the alleged theft of $7,089 in wages. Marsden Chen is accused of running his own company, … Diagnostic Services & Installations, while clocked in at his job for the housing authority. “Public time is for … State Police Superintendent James for their partnership in safeguarding the public’s money from abuses like this.” …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingReporting Unclaimed Funds to New York State
… Law requires certain entities to transfer abandoned money or securities to the New York State Comptroller’s … Law requires certain entities to transfer abandoned money or securities to the New York State Comptrollers Office …
https://www.osc.ny.gov/unclaimed-funds/reportersQualified Personal Service Contracts (QPSC) Listing
… Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that … See our FOIL page to learn how. Prior QPSC Listings FY 2024-25 FY 2023-24 FY 2022-23 FY 2021-22 FY 2020-21 FY …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingVillage of Leicester – Financial Management (2025M-7)
… operating funds is an important financial consideration for village officials because it is available for appropriation to reduce taxes, fund … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7City of Long Beach – Budget Review (B21-7-6)
… County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all municipalities that … levy limit. The proposed budget includes a 4 percent water rate increase. However, at the time of our review, the City …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Opinion 90-20
… This opinion represents the views of the Office of the State Comptroller at the time … FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers … Whether a village treasurer at the request of members of the village fire department may …
https://www.osc.ny.gov/legal-opinions/opinion-90-20