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Opinion 97-7
… trust funds which have been held by the county treasurer for five years, without a further court order. Section … or the commissioner of finance of the city of New York, for five years, together with all accumulations of interest … heretofore paid to the state, . . . is hereby assumed for the benefit of those entitled to receive the same, and …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… term "compensation" generally connotes both the salary and fringe benefits of a municipal officer and employee (see, … fire district officers ..." encompasses both salaries and fringe benefits ( id .). Since there is nothing in section … the prohibition in that provision covers both salary and fringe benefits, including health insurance coverage (see …
https://www.osc.ny.gov/legal-opinions/opinion-91-44CUNY Bulletin No. CU-631
… Purpose To provide instructions for processing payroll deductions for the 2019 CUNY Charitable Campaign Deduction Code 897 . … All employees Effective Date(s) Payroll deductions for the 2018 CUNY Charitable Campaign will begin in paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaignDiNapoli Releases Analysis of Revised Executive Budget
… 1 start of the new fiscal year. State tax collections for the month of January were $2.3 billion below the Division … projections. DOB has reduced estimates of tax receipts for the current and next fiscal years by $5.7 billion since … to bolster the state’s rainy day funds to better prepare for future fiscal challenges.” The budget anticipates …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetSelected Controls Over the Property Tax Assessment Process
… New York City Department of Finance (DOF) is responsible for assessing all real property throughout the City – … of the property determines how property value is assessed. For Tax Class (TC) 2 properties, which include rentals, … property on a daily basis such as fuel, insurance) data for most rental and other income producing properties through …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Comptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 797
… Purpose To explain the procedures for processing the June 2007 Retroactive Tool Allowance payment. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Clifton Springs , Columbia County , Town of … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-448
… 1 Year Step’ (Max) for their title on the current salary schedule, OSC will automatically insert a row in the … the employee’s salary to the next step on the salary schedule. Increment Code 7707 If the employee’s current … 1 Year Step’ (Max) for their title on the current salary schedule, OSC will automatically insert a row in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-448-july-2012-increments-city-university-new-york-cunyDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… state to be $68.2 billion and an additional $68.3 billion for local governments outside of New York City that have … public employee retires, the individual is often eligible for benefits including a pension and health insurance. While … Current estimates project at least 6 percent annual increases for health insurance premiums – which means OPEB …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 2003-1
… the town board. You ask whether the cost of an improvement for an extension to an existing town water district is borne … the original district. Subdivision 5 also makes provision for charging to the properties within the extension a portion … is no corresponding provision in section 202(5), however, for charging any portion of the expense of the extension to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-20
… of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL HOME RULE … LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, 29.00: A village may not impose a special assessment to pay the cost … the general fund (see Coggeshall v Hennessey, 279 NY 433; Davis v Sharp, n.o.r, 30 NYS2d 438; Davis v Sharp, …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 94-2
… opinion. CITIES--Fees (exemption from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking … Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, … city's authority to enact local legislation imposing fees for parking on public highways is defined exclusively by the …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 2006-9
… whether the proposed transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject … the proposition submitted to referendum must also provide for dissolution of the town district (Town Law §198[12][d]; … in reference to the situation when the consideration for the transfer of property and facilities is the assumption …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 88-59
… -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice …
https://www.osc.ny.gov/legal-opinions/opinion-88-59DiNapoli: NYC Spending Priorities Shifted During Pandemic
… its budget priorities during the COVID-19 pandemic to help address pressing needs, but some new critical … programs and services may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. … preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending priorities shifted. “The mayor’s preliminary FY …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicOpinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … fire insurance tax moneys "except as otherwise provided in any special law". Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Implications for the Future – 2023 Financial Condition Report
… recovery relative to the nation will heighten those risks. For example, nearly three years after the end of … services and other essential programs. In recent years, for example, new federal funding has helped to extend health … sufficient to guard against unwanted spending cuts, tax increases or other actions in case of an economic downturn or …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2012-13 through 2014-15 that appropriated a … district officials did not have proper documentation for establishing and using two of four reserve funds totaling …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1DiNapoli: Positive Fiscal Outlook for Plattsburgh
… have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued … and an expanding manufacturing industry. But in order for Plattsburgh to maintain a positive financial standing, … million in 2012. This includes $25.7 million from charges for services, $9.8 million from property taxes and $4.4 …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburgh