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Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city … a housing authority is exempt from paying that portion of its cable television bill which is designated as a …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… and Attorney General Eric T. Schneiderman announced today the felony conviction of Pearlann MacVittie of West Seneca, New York, of the crime of Grand Larceny in the Third Degree, a class D … and Attorney General Eric T Schneiderman announced today the felony conviction of Pearlann MacVittie of West Seneca …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11DiNapoli Releases Annual IDA Report
… Agencies (IDAs) reported 4,320 active projects with a record high total value of $132 billion in 2022, an increase … Agencies IDAs reported 4320 active projects with a record high total value of $132 billion in 2022 an increase …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli Announces Fiscal Stress Scores
… Thirty local governments in New York State ended 2020 in some form of fiscal stress, State Comptroller Thomas P. … announced today identified 19 local governments designated in fiscal stress, including six counties, four cities, and … Thirty local governments in New York State ended 2020 in some form of fiscal stress …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… Common Retirement Fund (Fund) will restrict investments in oil sands companies that have not demonstrated that they are … DiNapoli. “We have carefully reviewed companies in the oil sands industry and are restricting investments in those … in this industry, pose significant risks for investors.” Oil sands companies produce a heavy type of crude oil from …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… The virtual shutdown of entire sectors of the economy will drive state and local government revenues sharply … delegation for the support provided thus far, but much more is needed to stabilize the situation. The … governments can slide into fiscal black hole Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Due Diligence for Companies Holding Abandoned Funds
… notification requirements section for more information. How to meet due diligence requirements 90 days before your … your abandoned property report. In the notice, be sure to tell the owner that their property will be reported as … about deducting mailing costs First class mailing costs can’t be deducted as a service charge. You may deduct the …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… 47,207 4.2% 20,865 19.0% Clinton 80,485 6.5% 31,422 17.6% Columbia 59,461 0.8% 24,531 15.1% Cortland 47,581 4.3% 18,345 …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateOpinion 2001-15
… a service contract may, subject to mandatory referendum, sell the service contract to the town in which the district … provided, may be dissolved. You indicate that the district does not own any tangible property or facilities, and that … addition, we have concluded that the term "resident owner" does not include corporations (see, e.g., 1971 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15XII.4.E Electronic Invoicing – XII. Expenditures
… OVERVIEW AND POLICIES The eSettlements module in the Statewide Financial System (SFS) provides online agencies … To set up and use this method, vendors must work with the Statewide Financial System agency. Vendors will send … retrieve the supporting documents that are not within the Statewide Financial System. The diagram shown below depicts a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingChallenging a Determination – Special 20- and 25-Year Plans
… an independent hearing officer. Your request must be filed with the Hearing Administration Bureau within four months of … had a retirement benefit denied can request a hearing: By email: Email the Hearing Administration Bureau at …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationOperational Advisory No. 18
… table below). Business Units should ensure that all ROA vouchers that reference Vendor IDs 0RASP00000 and 0RAE000000 … The Bureau of State Expenditures will delete all unpaid vouchers that reference these Vendor IDs on June 1. Vendor ID …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableOrdinary Death Benefit – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitState Agencies Bulletin No. 1504
… Purpose To remind agencies of the Submission Schedule including all submissions and changes for … and Direct Deposit Transaction Entry Automated Interface Submission Miscellaneous Time Entry File Submission Online Earnings Transaction Entry Electronic … To remind agencies of the Submission Schedule including all submissions and changes for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesState Agencies Bulletin No. 1526
… Do not leave printouts with employee data on a shared printer Shred any printed reports once the reports are no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemFormer Fire Co. Treasurer Admits Stealing $24K
Wendy Wharton former Citizens Hose Fire Company treasurer pleaded guilty to felony grand larceny and was ordered to repay $24440 after an audit and investigation by State Comptroller Thomas P DiNapoli exposed her crimes
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kState Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … eligible to receive advance Earned Income Credit payments for 2003. Background Internal Revenue Regulations require … To explain the procedure for the annual review of employees with Earned Income Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2002. Background Internal Revenue … employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-credit