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Opinion 95-29
… IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The … for which indebtedness remains outstanding, may be sold to a water authority, and the district then dissolved. …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Collateral Loan/Pawn Brokers
… business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry … Loan Brokers) Established Filings File an updated registration statement whenever there is a change in the personnel or location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… The inventories reviewed included property for criminal case evidence, property no longer needed as evidence for an …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 88-1
… authorizing) REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal … purposes of this section. GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(2): It appears that a village should obtain special legislation prior to conveying …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-27
… real property of the historical association necessary for the construction of a sewage treatment plant. The county … to acquire, by purchase or condemnation, real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p … the authority of a municipality to acquire real property for the purpose of re-conveyance. In this instance, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 2005-7
… or special assessments not collected together with real property taxes (see also Real Property Tax Law §996, providing similar authority for the collection of real property taxes and special assessments that are …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 92-42
… is 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 not an improper use …
https://www.osc.ny.gov/legal-opinions/opinion-92-42DiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Action Under Consideration Would Be Detrimental The House approved the “One Big Beautiful Bill Act” and the … been funded by the federal government. Under the House reconciliation bill, states would be required to make a … cost New York up to $1.2 billion in new costs, while the House proposal would cost the state up to $2 billion …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodReporting Unclaimed Funds to New York State
… Instructions . A summary of the report details and remittance filed on Verification and Checklist Form AC2709 . … ) or electronic media to: Office of the State Comptroller Remittance Control, 2nd Floor 110 State Street Albany, NY …
https://www.osc.ny.gov/unclaimed-funds/reportersApproved State Contracts and Payments
… Comptroller approved 1,575 contracts for state agencies and public authorities valued at $1.6 billion and approved nearly 2.9 million payments worth nearly $9.9 billion. The office rejected 157 contracts and related transactions valued at $500 million and more than …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Alternate Contribution Stabilization Program
… an alternative to the original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate Contribution Stabilization Program provides short-term cash relief for employers by … could opt in to the Alternative Contribution Stabilization Program to defer annual contribution payments …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 92-32
… GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may purchase an historically … property is acquired for town purposes, the authority to sell real property is ordinarily contingent on a … Law, §119-dd[3]). Further, a town is authorized to sell historic buildings or structures pursuant to section …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 96-16
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … and town taxes (Town Law, §198[12][e]). There is, however, no authority in section 198 for the town board, irrespective … e.g., McCabe v Voorhis , 243 NY 401; 1990 Opns St Comp No. 90-64, p 145, relating to the general rule that a …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Coronavirus Aid, Relief and Economic Security (CARES) Act Information
This guidance document discusses the importance of proper fiscal oversight by local and school district officials during these unprecedented times.
https://www.osc.ny.gov/files/local-government/publications/pdf/cares-act-information-guidance.pdfAssessing the Targeting of the Federal Coronavirus Relief Fund
In March and April 2020, Congress passed four stimulus bills to address the COVID-19 pandemic’s impact on the public health system and the economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/covid-19-relief-funds.pdfOpinion 89-50
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … individual and a municipality (citations omitted; 82 AD2d at 114, 442 NYS2d at 329; see also gen, 18 McQuillin, Municipal Corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 95-17
… DISTRICTS -- Property (transfer of property from a town to a district without consideration) PERSONAL PROPERTY -- Disposition of (authority of town to transfer property to a district without … consideration) TOWNS -- Powers and Duties (authority of town to transfer property to a district without …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, economic … welfare, health and general prosperity of the people of New York State. IDAs provide financial assistance, including tax …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli Releases Analysis of Enacted State Budget
… allocation for the State and Municipal Facilities Program (SAM). With the majority of previous SAM appropriations unspent, the need for additional … is a $398.5 million increase in borrowing authority for SAM. The budget decouples provisions in the state's tax code …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budget