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Opinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND … fee on concerts which take place during the running of a county fair on the fairgrounds …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of … department and may not supersede the prohibition contained in General Municipal Law, §209-b(4) pursuant to its home rule … A squad generally may render emergency ambulance service in cases of fires, accidents, calamities or other emergencies …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Calculating Days Worked – Legacy Reporting
… However, not all situations are that simple. The following is information on how to calculate the number of days worked … bereavement leave, holidays or time off in lieu of payment for overtime. If a member has reportable salary but no days … with three pay periods: The days worked reported equal 26.01 Even though, for example, there are not as many …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedDivision of Housing and Community Renewal Bulletin No. DH-118
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 DC 37 Rent Regulation Services Unit (RRSU) … Division of Housing and Community Renewal Bulletin No DH118 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationOther Bulletin No. 73
… Purpose: The purpose of this bulletin is to provide the SCF with instructions for … in Bargaining Unit 97 in SCF with an increment code of 1810 who meet the eligibility criteria are affected. … Board Resolution AD-8 authorizes the 2021-2026 Memorandum of Agreement between SCF and CSEA which provides for payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases Municipal & School Audits
… to all required parties within the required timeframes. Of the 6,431 water outlets identified, 1,867 were either not … other available documentation to substantiate the amount of mortgage taxes abated or verify the actual amounts … projects on an ongoing basis and relied on the good faith of the project owners to accurately report benefits and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 98-5
… -- Interest in Contract (county coroner paid by county for burial of public assistance recipients) COUNTY CORONER -- Conflicts of Interest (payment by county for burial of public assistance recipients) GENERAL MUNICIPAL … a bill to the county department of social services for payment of the costs of burying a deceased public …
https://www.osc.ny.gov/legal-opinions/opinion-98-5DiNapoli Releases Bond Calendar for the Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … $3.02 billion, including $1.45 billion scheduled for this month, $75 million scheduled for August and $1.5 … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterState Comptroller DiNapoli Releases State Audits
… NYC Human Resources Administration (HRA) and the Office of Temporary and Disability Assistance (OTDA): Benefit … that changes were necessary to reduce the number of overturned HRA determinations and costly, and in some … initial report. New York Wine and Grape Foundation: Use of State Appropriations (2015-S-102) The foundation has …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … billion, including approximately $1.65 billion scheduled for this month, $551 million for February and $239.5 million …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of Hempstead Sanitary … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Bethpage Fire District Town of Bombay Town of …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … were either not adequately supported or did not comply with the district's purchasing policy. In addition, credit …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… over $8,000 from a nonprofit that maintains snowmobile trails in the Adirondacks. Daley, the president of the … over $8000 from a nonprofit that maintains snowmobile trails in the Adirondacks …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Trust Fund loan, and reduced personal income tax rates for lower- and middle-income families starting in 2026. Other … backdoor borrowing. General aid for local governments is largely flat, despite growing signs of fiscal strain at … path and able to navigate the challenges ahead. My office will continue to carefully monitor economic …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 91-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); … a village may impose either a tax on rents paid by tenants of properties located within the village or an occupancy tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-54DiNapoli: Central NY Village Official Stole More Than $100K
… an audit and investigation by his office revealed a former official of the now-dissolved village of Altmar in Oswego … an audit and investigation by his office revealed a former official of the nowdissolved village of Altmar in Oswego …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… each year. “New York state offers many worthy causes for income tax filers to donate to on their income tax forms, … which received 24.9% of the total, followed by Breast Cancer Research and Education (8.9%) and Food Banks (7.9%). … showed disbursements. Of these, only the funds for Breast Cancer Research and Education and Alzheimer's Disease Support …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… announced the indictment of a 53-year-old Texas woman for allegedly stealing more than $65,000 in New York state pension payments meant for a deceased acquaintance. Christy Gibson, of Smith County, … determined that Gibson used the joint account to pay for entertainment and food. Gibson also made electronic …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsState Agencies Bulletin No. 2010
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … BU05 Background: Pursuant to the side letter contained in the 2016-2021 Agreements between the State of New York and … Employees Association (CSEA) and a side letter contained in the 2019-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021Conflicts of Interest of Municipal Officers and Employees
… you in a position of public trust. You are responsible for ensuring that public resources are used in the best … and interests must be above reproach. This brochure is intended to help you better understand New York State law … naming of a depository of public funds or the naming of an official newspaper of a municipality. What is an interest in …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employees