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Opinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1977
… provides employees’ earnings by Dept ID for the calendar year entered. If the query returns multiple rows for an employee, earnings from each row must be combined, … “two-year look back” salary. Note: When the query prompts for ‘Calendar Year,’ enter 2020. Charts within the ‘ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcOpinion 91-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- … the governing board may place reasonable conditions on the fire company's fund raising activities (1988 Opns St … may include requiring the submission of a financial report on the receipts and expenditures of the proceeds of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 88-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) … the giving of an undertaking by subordinates or employees in the sheriff's department. NEW YORK CONSTITUTION, ARTICLE … is personally responsible for cash shortages occurring in his department. You also ask if employees of a sheriff's …
https://www.osc.ny.gov/legal-opinions/opinion-88-36State Agencies Bulletin No. 1256
… 2012, Chapter 18 of the laws of 2012 was enacted into law, and amends portions of the Retirement and Social Security Law, Education Law and the Administrative Code of the City of New York. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… fairgrounds during the running of the fair, even if the property upon which the fair is held is not owned by the … corporations (see, e.g., Tax Law, §1116[d],[3]; Real Property Tax Law, §450; Not-For-Profit Corporation Law, … of the body of the statute (McKinney's Statutes, §123[b]). When a statute contains ambiguous language, however, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- … squads (see Memorandum of Joint Legislative Committee on Fire Laws, re: L 1957, ch 849, McKinney's Session Laws of … pre-emption, however, represents a fundamental limitation on home rule powers (Albany Area Builders v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … of the East Bathhouse at the Jones Beach State Park in Nassau County. $3.7 million with S&L Specialty …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … $44.9 million with Patroon Creek 500 LLC for lease space in Albany County. $1.1 million with New York State Industries …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOpinion 2000-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group … level of financial and emotional commitment, the manner in which the parties conduct their everyday lives and hold …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… the same period that the underlying exchange transaction has occurred. Resources received before the period during … The billings are prepared after an individual's tax return has been audited. These receipts are coded as either current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 2001-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… sought to establish our state’s pension fund as a leader in transparency, ethics and effectiveness. It’s gratifying to … as the Fund’s trustee: “The Comptroller consistently acts in the sole interest of the members and beneficiaries of the … outsourced investment management and support functions. In addition, independent compensation benchmarking indicates …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingContract Advisory No. 27
… Subject : Electronic Payments (ACH) for Agency Specific Contracts Guidance : Agencies are … to their contracts requiring their vendors to receive ACH for contract payments. Vendors who agree to accept ACH … Requiring Electronic Payments … Electronic Payments ACH for Agency Specific Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsDiNapoli Releases City of Troy Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewDiNapoli: Regional Land Banks Fighting Urban Blight
… listed a total of 1,093 properties in their inventories, one-third of which are vacant lots or land, or properties … or pose other risks to public health and safety. At least one land bank has sought to acquire and remediate …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… investments.” “It has been a professional pleasure to help guide real estate investments for the state’s pension fund,” … appointing me to the chairmanship, to the pension fund’s staff and the other members of the committee. Over the years … Board Member and Vice Chairman of the New York State Job Development Authority. He is a graduate of New York …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeState Agencies Bulletin No. 921
… (MCTD). The MCTD is comprised of the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten … to Chapter 25 of the Laws of 2009, Article 23, the NYS Department of Taxation and Finance has imposed a new tax on … tax in accordance with rules provided by New York State Department of Taxation and Finance. OSC will make an initial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… jeopardize our chances of avoiding catastrophic changes in our climate, but it will not halt the momentum in the global marketplace where reason still reigns. The … other nations enjoy the economic benefits of participating in the next energy revolution. "As an investor who …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreement