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Opinion 88-19
… §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the … group has requested the town board to hire an attorney for the purpose of commencing legal action to enjoin a private corporation from using property within the town for a landfill. You inquire whether town funds can be …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 89-8
… opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… a county legislative body "may, when satisfied that it is for the interest of the county... discontinue a county … street owned by the village, to convey title to a grantee for fair and adequate consideration (1982 Opns St Comp No. … to Highway Law, §131-b. With respect to the procedures for effectuating the conveyance, County Law, §215 contains …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… losses has left the city with an unemployment rate of 6.5%, 2.8 points higher than the February 2020 level of 3.7%, while the … one-tenth of a point above its February 2020 level of 3.5%. The remainder of the state reached its February 2020 rate …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceNew York’s Economy and Finances in the COVID-19 Era
… in February, reflecting net gains of nearly 2 million jobs since April 1996. The COVID-19 pandemic dealt a body … million represented the State’s largest monthly loss of jobs on record. New York City lost 944,000 jobs from February to April, and recovered 12.9 percent …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Selected Aspects of Safety and Security in Subway Facilities
… New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and customer assistance intercoms, is … New York City Transit has taken steps to implement safety and security in all its subway facilities and whether safety …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesState Agencies Bulletin No. 2009
… to be foreign) that are subject to withholding, even if no amount is deducted and withheld from the payment because … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: … has withholdings for. Box 17b: Payer’s state tax no. Not applicable. Box 17c: Name of State This box is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… to be foreign) that are subject to withholding, even if no amount is deducted and withheld from the payment because … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: Not … recipient has withholdings for. Box 17b: Payer’s State Tax No. Not applicable. Box 17c: Name of State This box is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1435
… SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN Deceased … with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other SSN ”: … the SSA. If the information reported in PayServ does not match the information on the Social Security card, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: MTA Budget Gaps Return
… downward, the MTA’s expenses reflect growing costs for payroll and benefits, debt service, paratransit, and supplies … MTA does offset some of the additional overtime cost with payroll savings. The MTA has authorized new hiring and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… Thomas P. DiNapoli announced today the launch of his new online tool to monitor spending of federal recovery aid and … Thomas P DiNapoli announced today the launch of his new online tool to monitor spending of federal recovery aid and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… The following are some of major changes to federal grants with the rollout of PCIP: Federal grant projects will no longer be established under the NYS01 … Costing Business Unit (PCBU). Rather, federally funded projects will be established with the Owner Agency’s Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from Washington, according to a report … in federal spending in federal fiscal year 2019. “In what has become a familiar and troubling story for the Empire … New York leads the nation in what it pays to the federal government compared to what it …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonNew York’s Economy and Finances in the COVID-19 Era
… Shows Ongoing Financial Insecurity for New Yorkers Nearly 30 percent of all New York households expect a loss of … Nearly 30 percent of all New York households expect a loss of …
https://www.osc.ny.gov/reports/covid-19-september-16-2020Controls Over the Empire State Supportive Housing Initiative
… Objectives To determine whether controls over the Empire State Supportive Housing Initiative (ESSHI) are sufficient to ensure the needs of high-risk target populations are being met, and whether providers deliver the services that are required in their contracts with State agencies. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and family members employed by the district. For the 2021 calendar year, auditors found the district could have saved … fund revenues in the general fund for the 2020 through 2022 fiscal years; did not provide budget status reports, or …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
… did not seek competition for professional services from three of the 10 professional service providers reviewed. … with cumulative payments totaling $1.3 million, as required by the school’s policy. In addition, school … debit cards to make purchases totaling $74,893 without the required prior approval. Sidney Central School District – …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that … Because there is no information on the lead levels of the 178 water outlets not sampled for testing, we were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-and