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DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… DiNapoli said. "The upcoming back-to-school and holiday shopping seasons may bolster what has already been a strong …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018DiNapoli: State Faces Potential Budget Gaps
… to pay for recurring costs. “New York is facing the prospect of outyear budget gaps,” DiNapoli said. “New York’s …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsUnderstanding Your GASB Report – Governmental Accounting Standards Board
… more information, refer to the 2024 Actuarial Assumptions report. Employer’s Contribution The amount reflects an … used in the Governmental Accounting Standards Board GASB report issued by NYSLRS for employers to comply with …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… The owner of a Schenectady County medical transportation company was … the scheme. Defendant, Mohammad Chaudhry, 43, is accused of inflating Medicaid bills from January 2020 through … for group rides, and lying about the destinations of the trips to inflate their payments. Defendant Noah Shook, …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … rule, however, that unless authorized or required by State statute, all town functions are performed and financed … 449 NYS2d 27). Since neither article 12-D nor any other State statute provides for the establishment and operation of …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … for open space preservation); (referendum requirements in connection with establishment for acquisition of … for open space preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences … July 2, 1975, on A. 8044, enacted as L 1975; 1982 Opns St Comp No. 82-235, p 296). As noted, the statute requires …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-37
… municipal officials have a fiduciary duty to secure the best price obtainable in their judgment or the most … should be the one which the board believes will yield the best price or maximum financial benefits ( Feldman v Miller , … measures to assure that the sale price is upon the best or most beneficial terms (see Opn No. 89-64, supra , …
https://www.osc.ny.gov/legal-opinions/opinion-90-37NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him accountable.” Past Releases Former Avon …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A town must follow the procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount to be … improvement to be constructed for the district must be stated in both the petition and notice of hearing (Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… (method of charging back expenses of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and … expenses relating to the repair and maintenance of voting machines. Counties may apportion those expenses among the … may not turn over the care, custody and control of voting machines to towns and cities, the county is permitted to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Enroll in the Vendor Self-Service Portal
… orders and payments electronically). When you received your NYS Vendor ID, you should have also received an … : The NYS Vendor ID is not your Taxpayer ID or EIN. If you don’t have a NYS Vendor ID, contact the NYS business unit you are …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalOpinion 96-3
… certain interests in municipal contracts. A municipal officer or employee has an "interest" in any contract with … contract" (General Municipal Law, §800[3]). A municipal officer or employee is also deemed to have an interest in … of a firm, partnership or association of which the officer or employee is a member or employee, and in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 97-11
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to … file the annual statement of financial disclosure ( id .). In addition, section 811(1)(c) refers to the completion and … 810(3) defines the phrase "local officer or employee", in relevant part, as "the heads (other than local elected …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 93-26
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to … provision of personnel to operate district-owned vehicles in connection with providing ambulance service within the … p 33). Notwithstanding the apparently mandatory language in sections 202 and 202-a, we have previously expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… or statutory amendments that bear on the issues discussed in the opinion. COURTS -- Surrogate's Court (fees for … certified copies of orders of adoption. This is in reply to your correspondence in which you requested our opinion regarding whether a fee should be charged for certificates of adoption or certified copies …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 94-4
… LAW, §46: The statement of the officer whose action gave rise or origin to a claim may be executed by a signature stamp affixed with the … be accompanied by a statement by the officer whose action gave rise or origin to the claim" that he or she approves the …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-1
… letter dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin, referring to acquisitions of … letter dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin). 2 Prior to 1956, section 209-b(1) …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1