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DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… Major New Spending Needs Reflected Amid Cautious Revenue Outlook The FY 2023 surplus resulted from tax revenues that … The city expects its $5.1 billion budget shortfall in FY 2025 to reach $7.9 billion in FY 2027, with cumulative gaps … has identified budgetary risks of $4.8 billion in FY 2025, $6.6 billion in 2026, and $8.3 billion in FY 2027, and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomGeneral Resources
… Online resources for state agencies researching a propsective vendor …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesOpinion 2009-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town … of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 2009-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town … of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of … village fire department is administered by a board of fire commissioners or, where no board of fire commissioners has … for in the by-laws serve for one year, the wardens for two years, and the delegates for three years. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 97-26
… or unusual circumstances, properties within a particular area of the fire district will benefit to a greater extent … or benefits greater than, or not in common with, the rest of the district because of unique or unusual … apportion the cost of acquisition between the zone and the rest of district, as outlined above. Further, if the need for …
https://www.osc.ny.gov/legal-opinions/opinion-97-26XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… New York State Office of Parks, Recreation and Historic Preservation; New York State Department of … Best Value; Cost Plus Not to Exceed Guaranteed Maximum Price; Lump Sum or; A model incorporating more than one type …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actOpinion 88-18
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX … the first day of January next succeeding the date of incorporation. 23 Opns St Comp, 1967, p 431 superseded to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-18II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… BUDGETARY (CASH) BASIS The minimum financial reporting requirements for monthly, … Units Notes to the Basic Financial Statements The minimum financial reporting requirements for general purpose … The minimum financial reporting requirements for general purpose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsOpinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of … of a village located within the town are authorized to establish a joint fire district by resolution subject to a … discontinue the operation of its fire department. You ask how the town and village may proceed to establish a joint …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Audit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 95-30
… LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; … opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and … the Laws of 1992, sets forth general investment authority for "local governments". The term "local government" is …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment arising from his or … only on the unincorporated area of the town (1987 Opns St Comp No. 87-37, p 59; 1980 Opns St Comp No. 80-334, p 98; …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Creditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOpinion 2001-14
… v Finger Lakes Solid Waste , 167 AD2d 848, 561 NYS2d 954, both citing Dykeman , supra , as an incompatibility …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97-25
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS … for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member of … our opinion concerning a proposed amendment to your town's code of ethics prompted by certain actions on the part of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 2000-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … from voting on salaries for family members who are elected or appointed town officials. Pursuant to General Municipal … and abstain from voting on matters relating solely or primarily to the salaries of family members. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 90-30
… Property Law, §321 prescribes the form of the satisfaction instrument and sets forth the duties of a recording officer … Law, §321[2], [3]), regardless of who presents the instrument for recording. Therefore, although a county is … official is not subject to any fee "for ... recording any instrument affecting real ... property ... pertaining to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 92-14
… mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN … made to discharge a mechanic's lien without a court order only when either (1) a certificate of satisfaction or …
https://www.osc.ny.gov/legal-opinions/opinion-92-14