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Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… would allow the Agency to recover financial incentives if business do not produce the intended benefits. Provide …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … reduce future tax levies. Attend local government training on fiscal oversight and accounting. … Village of Spencer …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Opinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Performance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … firms in targeted industries. To receive the credits, over a 10-year period, the firms must create and maintain specific … We note, however, that ESD’s internal auditors reported similar findings more than three years ago, at which time …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programOpinion 94-26
… district, exclusive of debt service, levied in a given year may not exceed twenty percent of the total "general municipal taxes" levied in that year against the taxable real property in the district. It … the "municipality" is permitted by law to raise in that year by real property tax. It is evident that the terms …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 2002-17
… contract to construction manager) -- Coordination of Work (by construction manager who is also a prime contractor) -- … a proposed town building construction project, governed by General Municipal Law §101. You indicate that the town is … §103 provides that, except as otherwise expressly provided by the State Legislature or by local law adopted prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17State Contract and Payment Actions in November
… contractors. Cumulatively through November for calendar year 2018, the Comptroller’s office has approved 16,112 contracts valued at $56.3 billion and approved nearly …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-novemberComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… in the Second Degree (a class C felony), Criminal Tax Fraud in the Third Degree (a class D felony) and Offering …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingDiNapoli Releases Report on NYS Executive Budget
… Stronger growth is forecasted for the second half of the year, but at rates below 2023 levels. DOB projects economic … with a slight increase of 1.9% in 2025. For State Fiscal Year (SFY) 2024-25, All Funds revenues exclusive of federal … to rapidly outpace receipts throughout the five-year Financial Plan period. Over this period, General Fund …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetState Contract and Payment Actions in May
… Office of the State Comptroller approved 2,046 contracts for state agencies and public authorities valued at $2.2 … gaming revenue distributions for the Del Lago Resort and Casino, Rivers Casino and Resort, Tioga Downs Casino, and Resorts World …
https://www.osc.ny.gov/press/releases/2023/06/state-contract-and-payment-actions-mayState Contract and Payment Actions in June
… contracts and payments is available at www.openbooknewyork.com . The Governor’s Executive Order 202 suspended the Office … LLC for bridge, highway and culvert rehabilitation on I-88 in Otsego and Schoharie Counties. $14.3 million with J. …
https://www.osc.ny.gov/press/releases/2020/07/state-contract-and-payment-actions-juneState Contract and Payment Actions in September
… contractors. Cumulatively through September for calendar year 2022, the Comptroller’s office has approved 12,955 …
https://www.osc.ny.gov/press/releases/2022/10/state-contract-and-payment-actions-septemberOpinion 2001-15
… §38). "Personal property" is defined to include "chattels, money, things in action, and all written instruments …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of … of account information is used on the expense report. To ensure travel and expense reimbursements are deposited … of the following: It is the employee’s responsibility to ensure that the information supplied to the agency’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… did not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources … vendors and charities. Had these resources been used for promotions such as retaining and rewarding loyal …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the year. Conduct more frequent cash flow analyses if your local government or school district is experiencing fiscal … and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … Earnings Following prudent yet effective investment strategies can improve cash inflow and even reduce costs. …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsSUNY Bulletin No. SU-299
… a Tier 6 employee’s Retirement Plan page due to the two year look-back. Affected Employees Tier 6 New York State … are members of the ORP are affected. Background On March 16, 2012, the Governor signed Legislation creating Tier 6. … the Benefit Plan based on the agency’s review of the “two year look-back” salary. Public query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planState Contract and Payment Actions in November
… for document conversion services. Major Payments Approved Tax Refunds $565.1 million for 76,000 personal income tax refunds. $146.9 million for 183,000 property tax credits. $121.2 million for 21,000 corporate and …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberOpinion 91-32
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … , 96 Misc 2d 755, 759, 410 NYS2d 199, 200). As the court in the Evans case noted, however, "[e]ssential to the … Misc 2d 501, 505, 434 NYS2d 90, 92). As the United States Supreme Court has said, "[a] reduction or increase in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 88-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of users fees to pay for garbage collection services. You ask if a village, which intends to provide garbage … Home Rule Law, §10(1)(ii)(e)(2), a local improvement does not necessarily have to be founded in a physical improvement, …
https://www.osc.ny.gov/legal-opinions/opinion-88-2