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Taxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfDiNapoli: Village Fiscal Stress Declines Again
… Wurtsboro (Sullivan). Over the past three fiscal years, from 2014 through 2016, a total of 33 villages have received … Island has seen the number of villages in stress decline from seven in 2013, to four in 2014, two in 2015 and one in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againOpinion 94-18
… to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for … of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation of law, the mere existence of …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2003-5
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Death Benefits … SOCIAL SECURITY LAW §363-d: The line-of-duty presumption in Retirement and Social Security Law §363-d does not apply … Law §208-b. You ask whether the line-of-duty presumption in Retirement and Social Security Law §363-d applies in the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-17
… of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state … apparatus and equipment of the fire district, it makes no provision for the surplus moneys of the district. …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 2005-5
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … in pertinent part as follows: whenever the base salary or other compensation of the permanent full-time police … include, but not be limited to, employer contribution to or payments of insurance or welfare benefits and employer …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Contact Us
… questions, there are several ways to contact the Office of Unclaimed Funds: OUF Email Addresses You can reach: Reports … Unit Contact Us weblink at https://www.osc.ny.gov/unclaimed-funds/claimants/contact-us For error/reimbursements … write to us at: Office of the State Comptroller Office of Unclaimed Funds 110 State Street Albany, New York 12236 All …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usRetirement
… State and Local Retirement System NYSLRS offers services for the public members retirees and employers of New York …
https://www.osc.ny.gov/retirementOpinion 88-60
… 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and Historic Preservation … operation to private parties ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People …
https://www.osc.ny.gov/legal-opinions/opinion-88-60DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… and the Federal Railroad Administration to strengthen safety measures to prevent oil spills and other hazardous … with major rail accidents. “The potential for oil train accidents demands that we take every measure to avoid … tank cars do not meet enhanced standards. To ensure public safety and preparation, DiNapoli’s proposed safety measures …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 98-20
… for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for … is reasonably related to the functions to be performed and is in the best interest of the fire district. You ask … if the person has satisfactorily completed a training course offered by the State Office of Fire Prevention and …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 97-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Service Award Program (participation by members of the "auxiliary" of an incorporated fire company located … Whether auxiliary members of an incorporated volunteer fire company in a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 93-16
… an "active volunteer firefighter" accumulates at least 50 points. Points must be granted for the performance of certain … while at work (see General Municipal Law, §92; 1980 Opns St Comp No. 80-335-A, p 100), a volunteer firefighter may not …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … MUNICIPAL LAW, §§95, 95-a, 99-i, 240 et seq .; MUNICIPAL HOME RULE LAW, §10(l)(i): A village, by resolution, may … movies and similar events as part of its recreation, senior citizens and youth programs. It also may enter into …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2002-12
… be the subject of the agreement (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, … duties and functions (see Village Law §4-412[1]; 1990 Opns St Comp No. 90-53, p 120; see Fairgrieve , supra ). … Village of Randolph Howard VanRenssealer, Mayor Village of East Randolph …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2000-15
… §209-i [3]). VFBL §3(1) defines "volunteer firefighter" to mean an active volunteer member of a "fire company". "Fire company", in turn, is defined to mean: a fire company of a "county, city, town, village or … uses the term "volunteer fireman", this term is deemed to mean "volunteer firefighter" (see General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 99-9
… and tuition expenses of its city attorney for attending a course at a conference for municipal officials that relates … legal education ("CLE") credit for attending the course, if the cost to the city is the same irrespective of … in addition to fees payable by others who attend the same course. Such additional tuition may be paid as part of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Contribution Rates – Employer Contributions and Rates
… higher annual costs. For example, if an employer chooses to provide a service-based plan which allows members to retire after a certain number of years of creditable … be higher than an age-based plan which requires members to reach a certain age to retire. Charging all employers the …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesState Comptroller DiNapoli Statement on MTA 2023 Budget
… Thomas P. DiNapoli released the following statement today regarding the Metropolitan Transportation Authority’s … of its 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding … Thomas P DiNapoli released the following statement today regarding the Metropolitan Transportation Authoritys …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… Agencies are required to place the New York State Contract number and an … recommended signature page and the certification language required on each signature page is attached . The Comptroller … Agencies are required to place the New York State Contract number and an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page