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Opinion 93-23
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs … LAW, §§801, 803: Whether an electrical contractor who also is the chair of a town planning board has a prohibited … perform electrical services must be determined on a case-by-case basis by examining the chair's powers and duties in …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 89-36
… of probable usefulness of five years has been prescribed by the legislature (see Local Finance Law, §11.00). You ask … and the expenditure of moneys from, capital reserve funds by counties, cities, towns, villages and certain improvement … districts (see General Municipal Law, §6-c, as amended by L 1989 ch 323, effective July 10, 1989). Subdivision four …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 90-3
… REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a special act requiring otherwise, the allocation of county … Law. Tax Law, §1262(d) provides that when a county and a city within the county both impose a sales tax, and the city … the sales tax revenue to which a city or town is entitled can be used to offset its county real property tax liability, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 95-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … then "accepts appointment, is re-elected or takes a new oath of office to the same elective public office from which …
https://www.osc.ny.gov/legal-opinions/opinion-91-39State Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… Michaelle C. Solages today urged Governor Kathy Hochul to sign legislation that passed both houses at the end of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… with respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which a contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityOpinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … are not exempt from court filing fees unless some statute expressly so provides (See 1983 Opns St Comp 83-20, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Rockland County – Budget Review (B23-6-8)
… the 2024 budget, the Legislature should be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8State Agencies Bulletin No. 2065
… years 2016 through 2022, with union dues withheld (Code 202) are affected. Background: Per guidance in the request … membership dues for employees in Bargaining Units 61 (Code 202) will increase from $35.97 to $40.47 for full-time … increase the biweekly deduction for dues code 202, in Bargaining Unit 61. In addition, OSC will process an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioState Agencies Bulletin No. 1776
… plan; or An active participant for any part of 2019 in an annuity account described in IRC Section 403(b) – applicable … box: 400 – CUNY 403 ROTH 403 – Supplemental Retirement Annuity CUNY 404 – SUNY 403(b) Plan 412 – SUNY 403(b) ROTH 413 – NBE Tax Deferred Annuity 414 – NYT Tax Deferred Annuity 432 – ED TDA Copeland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019State Agencies Bulletin No. 2258
… Background: Per the request from the PBANYS dated July 10, 2024, membership dues for employees in Bargaining … will be effective in Administration paychecks dated August 14, 2024. OSC Actions: At the request of PBANYS, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… five-member Board of Fire Commissioners is responsible for general management and control of financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on November 1, 2024: The regular yearly contributions amount for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New … Mulligan. The full op-ed is below: NY’s tax base dips with population For several years leading up to the COVID … or 16% of the 2022 total. The average earnings for these jobs are three times higher than the statewide average for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… of Review The purpose of our review was to assess the North Amityville Fire Company’s (Company) progress, as of … The Company provides fire protection services within North Amityville Fire Protection Districts 5 and 6 in the … … The purpose of our review was to assess the North Amityville Fire Companys Company progress as of June …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fProgress Report: The MTA Capital Security Program - June 2007
In the wake of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2008.pdfThe South Bronx: An Economic Snapshot
The South Bronx has undergone a period of revitalization that has enabled it to thrive as a cultural hotspot within the Bronx and New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2024.pdfArtificial Intelligence Governance (2021-N-10) 180-Day Response
To assess New York City’s progress in establishing an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n10-response.pdfMultiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdf