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Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62DiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… New York state made substantial progress in reducing homelessness for veterans between 2010 and 2022 with the number of homeless veterans declining 83% (from 5,857 to 990), the largest percentage decline in the nation, according to an analysis by State Comptroller …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion … the first quarter of 2023, growing 7.1%. “Growth in local sales tax collections slowed in the second quarter, returning … Counties: Forty-nine out of 57 counties had year-over-year sales tax increases during the second quarter, totaling 2.4% …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterCompliance With Executive Order 95 (Open Data)
… recreation, labor, and transportation. EO 95, issued March 11, 2013, established an online Open Data Website (Open Data) …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataDiNapoli: Fewer Counties Exceeding Tax Cap
… average tax levy increase has remained at or below 2 percent in each of the past four years. “Counties are … allowed by the cap for counties ranged from a low of 1.4 percent for Green County to a high of 23.2 percent for … To download a county-by-county breakdown of tax levy data, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capLead Contamination of State Armories
… the nervous system, kidneys, and reproductive system. Lead is considered a cumulative poison, as it is transported by the bloodstream and accumulates in the … issued a new acceptable level for surface lead dust of 40 micrograms per square foot (μg/ft 2 ). It required that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesOversight of Horizon and Crossroads Juvenile Centers
… Objective To determine whether the New York City Administration for Children’s Services adequately operates … of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged with … Key Findings We found numerous weaknesses in ACS’ administration/operation of the two juvenile facilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersIndividuals with Disabilities Education Act – Federal Funding and New York
… IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary budget includes $291 million in federal IDEA …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actDiNapoli: Organic Farms Growing in New York
… ranked third nationwide in the number of certified organic farms, according to a report released today by State … in both sales, at $93.6 million, and in the number of farms, at 402, according to the U.S. Department of … Vermont and Maine. As of 2015, 934 certified organic farms were operating across the state. New York rated fourth …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… and Soil District pleaded guilty today to stealing $4,100 in county funds, according to State Comptroller Thomas P. … she collected from the public, instead of depositing them in the bank. DiNapoli’s office discovered the gap during an … with Chautauqua County District Attorney Patrick Swanson in the criminal investigation. Kelley, 48, of Portland, …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftOpinion 97-8
… claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … Cities Law, §64 prescribes the audit of claims procedures for most claims against cities governed by that provision … language was added by chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 2001-10
… action gave rise or origin to the claim that he or she approves the claim and that the service was actually rendered …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Opinion 2002-11
… opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance … each category of response independently for purposes of point accrual. Based on this statutory scheme, it is our … Whether a fire district service award program must provide point accumulation for responding to both fire and ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Enforcement of Mitchell-Lama Surcharge Provisions
… at Mitchell-Lama housing developments supervised by the New York City Department of Housing Preservation and … while preserving the stability and affordability of New York City’s existing housing stock. The Mitchell-Lama … calendar year. If the reported aggregate annual income of all occupants of the unit exceeds the development’s maximum …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… The purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March … School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has approximately 1,400 students and is governed by a seven-member Board of Education. General …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… 29,289 fee-for-service pharmacy claims totaling $978,251 on behalf of 18,010 recipients whose pharmacy benefits were … paid 51 fee-for-service pharmacy claims totaling $1,736 on behalf of a recipient who was enrolled in a managed care …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careState Agencies Bulletin No. 698
… To notify agencies of the revised Next of Kin Affidavit form, AC 934-P (Rev. 10/06), for payroll transactions. … Date(s) Immediately. OSC Actions The Next of Kin Affidavit form, AC 934-P (Rev. 10/06), is revised to include additional … regulations. NOTE: OSC will accept only this new revised form for all payroll transactions. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payrollCUNY Bulletin No. CU-564
… regarding the increase in the maximum annual amount for Health Care Flex Spending Account. Affected Employees CUNY … The IRS announced the maximum annual deduction amount for Health Care Flex Spending (deduction code 445) has been … regarding the increase in the maximum annual amount for Health Care Flex Spending Account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-564-2017-increase-maximum-annual-amount-cuny-health-care-flexLocal Government Ethics
… codes of ethics and boards of ethics; repealer. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/local-government-ethics-0State Agencies Bulletin No. 2100
… Taxable Gross amounts. W-2 Distribution The agency address will be used as the return address for the 2022 Form W-2 Statements. For employees who … form W-2, OSC will mail Form W-2 to employee’s mailing address currently listed in PayServ. If no mailing address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022