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Opinion 89-50
… granting of a town building permit, an in-ground swimming pool was installed on the private property. The owners of … now allege that, as a result of the installation of the pool, there is a drainage problem on their property. In … expenditure of municipal moneys for the benefit of private parties unless it is in furtherance of a proper municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 88-64
… AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees) MUNICIPAL … public housing authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 2000-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (d): An attorney who is appointed town attorney would not have a prohibited interest in a pre-existing contract between … an attorney, upon being appointed town attorney, would have a prohibited interest in a pre-existing contract between …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Local Sales Tax Data, Reports and Resources
… Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year April 2026 Local government sales tax collections … Regional Table [.xlsx] Local Sales Tax Collections Grew by 12.7 Percent in 2022 February 2023 Local sales tax … in the previous three quarters. During the past 12 months, statewide local collections have dropped by 11.8 …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesDiNapoli: Technology Changing How Local Governments Serve Residents
… Local governments across New York state are turning to new technologies to save money, communicate with residents and allow taxpayers to make payments, according to a report released today by … Local governments across New York state are turning to new technologies to save money communicate with residents …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 90-22
… We are in receipt of your letter asking whether 1976 Opns St Comp No. 76-1273, unreported, still represents the views … regulation or judicial decision (see, e.g., 1981 Opns St Comp No. 81-27, p 26; 1979 Opns St Comp No. 79-754, p 154; 24 Opns St Comp, 1968, p 412; …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 92-20
… may only be such amount as will legitimately assist in the regulation of the business or occupation and may not exceed …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Comptroller DiNapoli Releases Audits
… events required the railroad’s Emergency Management Task Force (EMTF) to be placed on standby or activated; however, …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to make progress on bringing back riders, but ridership … reliability and frequency — where the MTA can take steps to improve riders’ experience and encourage their return, to effectively fulfil its mission and stabilize its fiscal …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backRequired Documentation
… online . Office of the State Comptroller Office of Unclaimed Funds 110 State Street Albany, New York 12236 After You've …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development … Agencies and the projects that receive tax breaks with new reforms now signed into law. “These measures build … New York Economic Development Council for its partnership in creating sensible legislation to that will preserve IDAs …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… establish a policy addressing gender-based violence in the workplace and include required certification language set … a policy addressing gender-based violence in the workplace or provide a signed statement indicating why they … information visit Gender-Based Violence and the Workplace | Office for the Prevention of Domestic Violence . …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceX.7 Overview – X. Guide to Vendor/Customer Management
… providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide Financial … subsidiaries that have financial relationships with Business Units. The use of Customers is required for revenue … providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely … The following are the key provisions of the CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… Types are available for use when a Project is entered on a transaction. Each Federally funded projects will use the … Activities. An Activity ChartField value is required on every transaction where a Project ID is entered. Activity values will be dependent on the Project Type of the associated Project. Refer to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsAccounts Payable Advisory No. 25
… Information Guidance: This advisory is intended to remind Business Units that confidential personal, and private … designed to hold confidential information. For example, Business Units should not enter confidential information in … Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of birth; Medical …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationCircleville Fire Company – Selected Financial Activities (2013M-391)
… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. … Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500. Key Findings … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mNiagara County – Golf Course Financial Operations (2015M-308)
… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308City of Lockport – Cash Flow (2014M-195)
… 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square … City of Lockport Cash Flow 2014M195 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195