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DiNapoli: Local Governments Challenged by Slow Revenue Growth
… in the last couple of years, when compared to counties, cities, towns, villages and fire districts, due to increases … (2.3 percent and 3.7 percent respectively). Counties and cities showed more signs of stress, but improved in 2015, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… based on risks including slowing economic growth, rising costs and the restructuring of the funding relationship … Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsState Agencies Bulletin No. 2239
… service for ORP and VDC members (Plan Type 4Z) who appear on the weekly NBEN742A Control-D report - TIAA/CREF Employees … completed the suspense period or 7 year period, and appear on the NBEN742A and NBEN742B respectively are affected. … 7 Year Completion Dates for each ORP/VDC member appearing on the NBEN742. Please note that the report is refreshed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… through 2024, as a share of city fund revenues, average 4.6 percent, which are significantly smaller when compared to … any month prior to the pandemic, since tracking began in 1976. Securities industry profits grew by 82 percent in the … of COVID-19, with winter weather and the holiday season likely to increase the spread. Reports Review of the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… including funding, according to a report on the city’s June 2023 financial plan released today by State Comptroller … risks of $4.8 billion in FY 2025, $6.6 billion in 2026, and $8.3 billion in FY 2027, and projects potential … Review of the Financial Plan of the City of New York (June 2023) Fiscal Cliffs Dashboard Rainy Day Fund Report …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomGeneral Resources
… (NC) – Department of the Secretary of State North Dakota (ND) – Secretary of State Ohio (OH) – Secretary of State …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesOpinion 2009-2
… of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the … may provide a water improvement as a town function in the area of the town outside of any villages or in any portion of … of any villages is subject to permissive referendum requirements (Town Law § 209-q [11] [a]; see e.g . 23 Ops St …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the … may provide a water improvement as a town function in the area of the town outside of any villages or in any portion of … of any villages is subject to permissive referendum requirements (Town Law § 209-q [11] [a]; see e.g . 23 Ops St …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 90-19
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 97-26
… commissioners of a fire district may establish, after a public hearing, one or more zones in which the rate of tax … the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed … the rates for the remainder of the district. After the public hearing and upon the evidence given at the hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … on or before June 15th for the preceding period of October 1st through March 31st. The second payment is to be made on … or before December 15th for the preceding period of April 1st through September 30th. As noted, the villages involved …
https://www.osc.ny.gov/legal-opinions/opinion-88-18XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… The Infrastructure Investment Act 1 (“the Act”) allows for a design-build contract, an alternative … of not less than $5 million. 3 Contracts authorized by the Act are subject to the Comptroller’s prior approval under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actOpinion 90-27
… for the establishment of the district. August 2, 1990 James M. Steele, Supervisor Town of Avon …
https://www.osc.ny.gov/legal-opinions/opinion-90-27II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements … of Appropriation Transactions in Force by Fund Type and Business Unit Summary of Appropriated Loans Receivable for each fund group Detail schedules of State Debt Activity and Debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsAudit Committee Charter Guidance and Template
… to the Board of Education on the adequacy of this Charter no less than an annual basis or as necessary. Charter …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 95-30
… in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and Trusts Law, … the form of a true trust would be governed by the "prudent investor" provisions of the Estates, Powers and Trusts Law … in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and Trusts Law, …
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
… or activities funded on a townwide basis. July 1, 1996 James K. Riley, Esq., Town Attorney Town of Orangetown …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2001-14
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … meaning of General Municipal Law, article 18) -- Interest in Contract (municipal officer or employee not deemed to have interest in intermunicipal agreement) MUNICIPAL COOPERATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … to your town's code of ethics prompted by certain actions on the part of a member of the town's architectural review … member does not participate in the discussion or vote on such applications, but after the board approves the …
https://www.osc.ny.gov/legal-opinions/opinion-97-25