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Opinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second …
https://www.osc.ny.gov/legal-opinions/opinion-88-73eLearning Videos and Resources
… Video Resources from this Video NYS Abandoned Property Law Industry Handbooks Calendar of Events Property Type … – New Resources from this Video NYS Abandoned Property Law Industry Handbooks Due Diligence Requirements Contact … Video Due Diligence Requirements NYS Abandoned Property Law Industry Handbooks U.S. Securities and Exchange …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 2003-1
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of … -- Extension (cost charged only against properties in extension) TOWN LAW §202(5): Pursuant to Town Law §202(5), the cost of an …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1DiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… and Local Retirement System (NYSLRS) out of $157,341.78 in unlawful pension payments. “Sciacca allegedly forged documents in an attempt to scam the pension system of over $157,000,” … under Section 211 of the Retirement and Social Security Law. The investigation revealed that while Sciacca had a …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemOpinion 99-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act providing …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Collateral Loan/Pawn Brokers
… also known as collateral loan brokers, are required by law to file several forms with the Office of the State … updated registration statement whenever there is a change in the personnel or location. Supplemental Registration Fee: … also known as collateral loan brokers are required by law to file several forms with the Office of the State …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 94-22
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … over to not-for-profit association) GENERAL MUNICIPAL LAW, §§980-j, 980-l: Charges imposed on behalf of a town … improvement district is based on a district plan prepared in accordance with General Municipal Law, §980-d. The plan …
https://www.osc.ny.gov/legal-opinions/opinion-94-22RFP#0008 – Audit of OSC Internal Controls
… controls at OSC as required by Article 45 of the Executive Law and to provide services as further detailed in the solicitation available via the links below. The …
https://www.osc.ny.gov/procurement/rfp0008Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 requires the designation of one or more … local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows a local government, in conjunction with a "bank, trust company or national bank," …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large … among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent … is driven by the high share of multi-family housing in New York City, where about 40 percent of the population …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkWhat Tier Are You In?
… on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under 'My Account Summary.' There are six tiers in the Employees’ Retirement System (ERS) and five in the …
https://www.osc.ny.gov/retirement/members/what-tier-are-youEnroll in the VendRep System
… you must enroll your business or State contracting entity in the Office of the State Comptroller’s Online Services. … you must enroll your business or State contracting entity in the Office of the State Comptro …
https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-systemDiNapoli Op-Ed in Times Union
… decision points have become increasingly common in the last decade, making federal spending and debt front-page news. In contrast, state and local finances, and particularly debt, … Many states, including New York, have debt limits in place on state bonds. However, the structure and efficacy …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Mtui and Mbaga Kaiza, were indicted for their alleged role in a scheme to steal more than $1 million from Medicaid by … Our joint investigation will ensure justice is served in this case and I hope it is a warning to anyone who would … cooperation. The positive impact of which has resulted in a significant decrease in funding that fueled large scale …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeTown of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 88-47
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county … have raised the question because of the conclusion reached in 10 Opns St Comp, 1954, p 162. 10 Opns St Comp, 1954, p 162 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 90-36
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … (medium of payment - postdated checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax collecting officer … to the collection of town and county taxes are set forth in Article 9 of the Real Property Tax Law, (RPTL) and Article …
https://www.osc.ny.gov/legal-opinions/opinion-90-36DiNapoli: School District Tax Levy Cap at 2%
… and 10 cities will remain capped at 2% for the fourth year in a row, according to data released today by State … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of … the rate of inflation or 2% with certain exceptions. The law also includes provisions that allow school districts and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentOpinion 88-30
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Assessments (properties … owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): … property owners to connect to a district water system in the proper exercise of its police powers. (2) The costs of …
https://www.osc.ny.gov/legal-opinions/opinion-88-30V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on all transactions. Fund is a … will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on transactions to support …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accounting