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Opinion 2000-24
… villages) POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages) VILLAGES -- Police … agreement pursuant to General Municipal Law, article 5-G for the provision of police protection as a joint service. … to General Municipal Law, article 5-G (§119-m et seq.) for the joint provision of police protection. General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Enforcement of Mitchell-Lama Surcharge Provisions
… Purpose To determine whether surcharges are being appropriately … preservation and development agency. Its mission is to make strategic investments that will improve and … stock. The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing to …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1532
… However, in most cases, the Federal, State and Local tax withholding balances for 2016 will not be reduced. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1365
… However, in most cases, the Federal, State and Local tax withholding balances for 2014 will not be reduced. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1214
… However, in most cases, the Federal, State and Local tax withholding balances for 2012 will not be reduced. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013State Agencies Bulletin No. 1439
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2015 Form W-2 (Wage and Tax Statement) and agency appropriations. … January 4, 2016 will be reflected in the employee’s 2015 Form W-2 and the agency appropriation will be refunded in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … period is automatically extended to the next business day and a real property tax payment received in an envelope …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Agencies Bulletin No. 1127
… for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is … wage taxes will be updated to reflect the return of the funds and a credit letter will be sent to the employee by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012State Comptroller DiNapoli Releases Audits
… and recovered from the plans. New York State Health Insurance Program: Empire BlueCross BlueShield: Controls Over … York State Liquor Authority (SLA): Responsiveness to Noise Complaints Related to New York City Nightlife Establishments … establishments with numerous noise complaints lodged against them continued to operate with little or no notice …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsOpinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys … ask whether moneys raised by a volunteer fire company that is part of a village fire department is property of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 92-51
… proposed expenditures outlined in your letter. As is the case with IDA members and officers, there is no statutory …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) … subject to permissive referendum, to convey unneeded town real property. Article 5-K of the General Municipal Law … authorizes the grant, lease or conveyance of municipal real property to a public housing authority and contains no …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… we identified.” In 2024, Thruway reported $1 billion in toll and related revenues, up from $804 million in 2021. E-Z … E-Z Pass tags that do not get charged, as well as the toll discounts it gives to certain drivers. In looking at a … be treated fairly, they must be notified of the amount of payment due to enable them to avoid accruing penalties. The …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsClaim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation email within 48 hours informing you of whether more … documents, the faster we can process your claim. If the email: Includes an attached claim form, complete the form and …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextOpinion 2000-22
… to his or her municipal position. This exception, however, does not apply to renewals of any such contract. Here, should … that the agreement between the town and the law firm does not violate the common law prohibition against binding …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
The COVID-19 pandemic had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed long before this time.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-poverty-trends.pdfLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfOpinion 90-5
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, … (2): Although the town board appoints the trustees of a public library, the trustees are empowered to increase …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 97-14
… moneys may be expended by a volunteer fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for furniture for the department's recreation room. … insurance tax moneys may be used by a vol fire dept to pay for constructing a trophy case and furniture for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 91-39
… and then "accepts appointment, is re-elected or takes a new oath of office to the same elective public office from … We have been advised by the Office of Counsel of the New York State and Local Retirement Systems that salary …
https://www.osc.ny.gov/legal-opinions/opinion-91-39