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Taxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfComptroller DiNapoli Releases School Audits
… that their money is being spent appropriately and effectively.” Madison Central School District – Procurement …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… Local Government and School Accountability. Auerbach will head the division responsible for monitoring the finances of …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionHomeowners Association, Inc.
… devises, but we found evidence of personal use, including wedding invitations, homework assignments, iTunes, the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incOpinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may require all town vehicles including those used by the town superintendent of highways to display a town decal …
https://www.osc.ny.gov/legal-opinions/opinion-91-3DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… New York improve their long-term budget planning. The bill would provide reimbursement from the state to … unpredictable tax increases or dramatic budget cuts. For a copy of the proposal submitted to both the Assembly and state Senate, visit: …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 90-51
… 308: Surcharges imposed on customers within a municipality to pay for the establishment of an enhanced emergency … equipment and the telephone services necessary to establish and provide an enhanced 911 emergency telephone system. Other expenses related to the establishment and maintenance of such system are a …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2002-4
… a private individual and the channel is regularly used by fishing guide boats and other pleasure craft. Ice melt, … utilize waterways within the town, including those in the fishing industry, are not impeded by adverse conditions of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- … Whether the cost of an improvement for an extension to an existing town water …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2007-6
… to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the … an arrangement with the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit … fire protection by contract to a town fire protection district. A fire protection contract with a fire company may …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money … Is the village required to pay to the fire company any amount of the consideration paid to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 97-17
… of the General Municipal Law authorizes the governing body of any "political subdivision", and any "municipality" … information as is determined necessary by the governing body 1 . Any such local enactment must specify by name of … not ordinarily regarded as a branch of county government ( Buffalo and Erie County Public Library v County of Erie , 171 …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-45
… (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance … for the services of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 98-21
… for those calls requiring a greater degree of emergency medical treatment than the emergency rescue and first aid … villages, cities and counties to provide: an emergency medical service, a general ambulance service or a combination … for the purpose of providing prehospital emergency medical treatment or transporting sick or injured persons …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 92-7
… of a statutory definition, the courts have construed the word "indigent" to mean "destitute of property or means of … however, that at least one court has observed that the word "'relief' signifies the 'removal in whole or in part of …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 98-10
… 82-136, p 170; 23 Opns St Comp, 1967, p 780). Moreover, an agreement for a town to repair and maintain village streets does not transform a village street into a town highway and, since there is no authority … agreed upon consideration for the town's services, the agreement may not authorize the levy of town taxes within the …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 93-20
… by a receiver of taxes be countersigned by another town officer. Such a local law would be subject to mandatory referendum in the case of an elective receiver. … may require a countersignature by a designated town officer on checks transferring moneys from the receiver of …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-1
… (municipality's responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and … appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany … his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits