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Opinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, §1262(c): A … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-16
… or a portion of the tax to the fire department of which it is part. Prior to the enactment of the 1988 legislation, we … illegal or improper expenditures. Thus, except where there is a special act of the State Legislature incorporating an … benevolent association has been created by special act and is authorized to receive payments of foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 97 - 12
… however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … disclosing any confidential information acquired in the course of his or her duties as secretary to the planning … from disclosing confidential information acquired in the course of his or her official duties or using such …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 91-60
… with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other … ), we believe that the conclusion in Opn No. 91-2, supra , is equally applicable to officials of political subdivisions. … 75). Article 3 does not prescribe how the Comptroller is to conduct an audit ( cf . Ronan , supra , pertaining to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 93-24
… St Comp No. 81-196, p 209; 17 Opns St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). Subdivision 14 of … 16 Opns St Comp, 1960, p 175; 4 Opns St Comp, 1948, p 91; cf ., e.g., General Municipal Law, article 13, authorizing … and tennis are clearly "competitive sporting events" ( cf . Volunteer Firefighters' Benefit Law, §5[1][m], referring …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 2001-4
… additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in this manner, … of Waterloo , 245 AD2d 1079, 667 NYS2d 553 mot for lv to app dsmd 91 NYS2d 957, 671 NYS2d 717; Benjamin v Town of … Sacco v Maruca , 175 AD2d 578, 573 NYS2d 787 mot for lv to app denied 78 NY2d 862, 578 NYS2d 877, concerning referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. … called to suppress. We also concluded, however, that the best course of action for fire district officials may be to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the DTF … can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to … penalty of perjury, states that the requisite (ST-220-TD) certification has been made to DTF and, to the best of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… pre-2020 levels. Transfer Receipts Bolster Personal Income Figure 1 shows the changing composition of personal income … to 28.0 percent ($430 billion) of total personal income. FIGURE 1 – New York State Quarterly Personal Income by … for over half of total earnings in New York, as shown in Figure 2. FIGURE 2 – Earnings in New York by Industry, First …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021XIV.15 Updating Agency Contacts – XIV. Special Procedures
… and verifying contact information bi-annually to ensure it is accurate. Process and Document Preparation: VERIFYING … INFORMATION Agencies must verify contact information is up-to-date and accurate on a bi-annual basis. Agencies … on topic and required frequency as noted. Each agency is required to maintain one contact per topic. One contact is …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsSUNY Bulletin No. SU-314.1
… represented by PEF or CSEA working at a SUNY University Hospital. Affected Employees Employees in certain … Services Unit (BU05) titles who work at a SUNY University Hospital are affected. Background The Memorandum of … employees is .00120. Agency Deptid Stonybrook University Hospital 28050 and 28058 University Hospital of Brooklyn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3141-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-314.2
… represented by PEF or CSEA working at a SUNY University Hospital. Affected Employees Employees in certain … Services Unit (BU05) titles who work at a SUNY University Hospital are affected. Background The Memorandum of … employees is .00120. Agency Deptid Stonybrook University Hospital 28050 and 28058 University Hospital of Brooklyn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3142-pilot-program-establishing-temporary-overtime-ratesDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… in New York City remained higher than pre-pandemic levels for several demographic groups, particularly for youths and Blacks, according to a report released today by State Comptroller Thomas P. DiNapoli. DiNapoli also … in the city. Report New York City’s Uneven Recovery: An Update on Labor Force Trends Related Reports New York City’s …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… meet goals for the length of time between trains. "The MTA is very clear that it considers its wait time assessment to … measure may make subway performance appear better than it is in reality. DiNapoli's audit determined that Transit's … for several reasons. First, Transit uses a score that is an average of averages. It calculates a simple average of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014State Comptroller DiNapoli Releases Audits
… in the medical costs component of the premium rate, which is not capped. Based on an analysis of the corresponding … with the Reimbursable Cost Manual (2016-S-75) Brookville is a Nassau County-based not-for-profit organization … the Reimbursable Cost Manual (2017-S-1) Building Blocks is a not-for-profit special education provider located in …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0SUNY Bulletin No. SU-314.3
… No. SU-314.2 Purpose The purpose of this bulletin is to provide information and processing instructions regarding … opt into a pilot program for employees in certain titles to establish a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3143-pilot-program-establishing-temporary-overtime-ratesState Comptroller DiNapoli Releases Municipal & School Audits
… revenue of $133.5 million, such as appropriated fund balance, one-time state and federal funding and sale of …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Announces New $7 Million Investment in Northern Ireland
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is investing $7 … dynamic economy that will provide a solid return for the New York State Common Retirement Fund,” DiNapoli said. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bohemia Fire … bids. Also, officials did not ensure that the district is incurring only necessary overtime costs. Village of Candor …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… in the initial audit report, yet significant action is still required to prevent future Medicaid overpayments. … With the Reimbursable Cost Manual (2019-S-57) Kelberman is an SED-approved special education provider located in … who are between 3 and 5 years of age. Kelberman is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-audits