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DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in … the month, up $68 million year over year. “Growth in local sales tax collections improved in August, year over year, … certainly encouraging, local officials must keep in mind sales tax revenues can be volatile and budget cautiously.” In …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in … the same time last year. “There was little growth in local sales tax collections in July compared to last year,” … for next year, they must set realistic expectations for sales tax collections.” In July: New York City’s collections …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyFiling Requirements – World Trade Center Presumption
… for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this Notice will protect your rights, and the … Trade Center Notice (RS6047-N) on or before September 11, 2026 to preserve your rights in the future. If You Have …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsDiNapoli: Local Sales Tax Collections Up 2.3% in October
… in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … million, an increase of 4.1%, or $33 million, compared to the same time last year. County and city collections in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberOpinion 2005-4
… Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve fund) -- … 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is subject to the permissive referendum requirements of General … into an employee benefit accrued liability reserve fund. To comply with the permissive referendum requirements, a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4DiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… were already covered by managed care plans, according to an audit released today by State Comptroller Thomas P. … audit released today found another $61,711 in overpayments to providers because of incorrect Medicare coinsurance, … of the state budget each year,” DiNapoli said. “DOH has to do a better job making sure that the money spent on this …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… for dead patients and millions more for recipients who had been dropped from long term care coverage, according to … our fieldwork, 766 of the 1,296 deceased enrollees still had active Medicaid coverage through NYSOH. DOH subsequently … to other health insurance coverage that recipients had; $813,412 in overpayments for low-birth weight newborn …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsOpinion 94-17
… of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees … may be relevied with the next annual real property tax in accordance with the procedures prescribed in General … a city may include in the next succeeding real property tax levy the amount of unpaid fees imposed upon property …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 91-19
… gift by a fire company to the fire district. This is in response to your letter concerning firefighting … , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an unconditional gift is validly executed, it is not revocable in the absence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… theft from the city during the four- year period. Capuano is due in court for sentencing May 21. The Joint Task Force on Public Integrity is a cooperative effort between Attorney General … and assistance in this investigation. Prosecuting the case is Assistant Attorney General Christopher Baynes of the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapOpinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… of stealing over $50,000 from that organization. The Fair is a summer destination for the community and by the … their trust in her.” The Essex County Agricultural Society is a non-profit organization whose mission is to encourage and promote agriculture in young children and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 2004-8
… health care benefits of its officers and employees. This is in response to your inquiry concerning a village that … the governing board of the cooperative health benefit plan is required to establish a reserve fund containing amounts … action or judgment for which the municipal corporation is authorized or required to purchase or maintain insurance, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 88-43
… 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the … This is in reply to your letter with respect to deputy sheriffs and county corrections officers who sustain injuries … the disability ceases. For purposes of section 207-c, sheriffs, undersheriffs, deputy sheriffs and correction …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-57
… the municipality ( cf . Local Finance Law, §165.00[a]), it is our opinion that the requirement to keep library moneys in … of the use, disposition, and expenditure of those moneys is vested in the library board of trustees even if the municipal treasurer is the custodian of library moneys. (Education Law, §§226[6], …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 96-1
… district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller … §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 93-16
… credit under a service award program for responding to fire alarms during their "regularly assigned work periods". … a volunteer firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the … credit under a service award program for responding to fire alarms during their "regularly assigned work periods". …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 93-15
… by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN … treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the … Whether pursuant to Town Law 123 the board of trustees or the separate …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 94-6
… tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing that status as … of tenancy). In the absence of a statutory definition (cf. General Municipal Law, §800[3], defining "interest" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-6