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Opinion 91-55
… certain school districts to specified percentages of the average full valuation of taxable real estate therein. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 91-36
… facility constructed or improved with park trust funds should be in or sufficiently near the developments … is available to the municipality holding the trust funds for recreational development in the geographic area of … the investment of the municipality holding the trust funds in the event that its license to use the property is …
https://www.osc.ny.gov/legal-opinions/opinion-91-36New York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… March 31. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetVI.1.A Budgetary Chartstrings – VI. Budgets
… are assigned to agencies to keep the values unique across New York State (NYS). Each Agency/Entity has been assigned … in the following manner: Level 1 : Total State Level 2 : Budgetary Department Level 3 : Range of transactional … in the following manner: Level 1 : Total State Level 2 : Constitutional Department Level 3 and below: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsOpinion 88-33
… pay the cost of the improvements. This is in reply to your letter concerning the authority of a sewer district to … the establishment of a sewer district be assessed on the benefit basis, the cost of operation and maintenance must also be assessed on a benefit basis. Under section 199 of the Town Law, the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-33State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … not implementing three. Department of Health – Improper Medicaid Payments During Permissible Overlapping Medicaid and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and … 100% 100% Sources: U.S. Census Bureau, American Community Survey, 2019 1-year estimates; OSC analysis Including both … according to the U.S. Census Bureau’s Small Business Pulse Survey, a higher proportion of retail respondents indicated …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19DiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Island is equipped with the data necessary to advocate for needed resources to address the myriad challenges we … benefit from. Thank you to Comptroller DiNapoli's office for conducting this report and bringing to light all of the … last few years across various sectors - and the potential for further job creation on the horizon. But these numbers …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOpinion 90-57
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for … within the village, but is not subject to referendum in any area outside the village which contracts to receive … fire protection services from the village fire department. In negotiating the consideration payable to a village under a …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all … Business or Professional Fees collected according to State statues regulating business activities or professional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… finances, but more is needed. While the outlook for state tax revenues has improved somewhat, any shortfall in … 2021-22. The budget raises taxes on high earners, delays tax reductions for middle class families, and cuts state … payments would now be made to towns and villages from a withholding and redirection of county sales tax revenue. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetOpinion 2005-8
… ATM v Village of Freeport , 276 AD2d 573, 714 NYS2d 721; NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). … No. 2001-3, supra ; Opn No. 92-40, supra ; ATM , supra ; NY Tel ., supra ; Phillips v Town of Clifton Park Water … Legislature from making a "fair return" on the value of property used and useful in its operation of a gas, electric …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 92-8
… uses (financing non-federal share of federally-aided city bridge project) -- Proceeds (payment to State … to finance non-federal share of federally-aided city bridge project) HIGHWAY LAW, §§10(34-a), 80, 80-b; LOCAL … §15, as repealed and reenacted by L 1991, ch 330, §9: A city may deposit with the State Comptroller the proceeds of …
https://www.osc.ny.gov/legal-opinions/opinion-92-8XII.6.B Land Acquisition Payments – XII. Expenditures
… SECTION OVERVIEW New York State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing the land from the landowner at an agreed upon … Title Report of Physical Inspection Release of Owner Title Search Affidavit of Title Assignment of Claim (if necessary) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsIdentifying Fiscal Cliffs in New York City’s Financial Plan
… and is no longer being updated. Please review our latest NYC Financial Plan Review reports for more information on … are excluded from the analysis, as these are distributed annually. Technical adjustments are also excluded. … million in FY 2023 and $13.7 million in the out-years for NYC Health + Hospitals (H+H) mobile units. Article 10 …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planIX.2.B Terminology – IX. Federal Grants
… payment and information system developed in 1995 to provide a single point-of- contact for the request and delivery of federal funds to coincide with state cash outlays to meet program needs. Federal awarding agencies establish …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These … procedures take effect June 17, 2013 and are retroactive to April 1, 2013 for purposes of classifying expenditures to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsOpinion 2011-1
… such employment, as being eligible for membership in the New York State and Local Employees' Retirement System. For the … General Municipal Law § 856 [1] [a]; see also NY Const, art X, § 5). With limited exceptions, these special acts …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1State Agencies Bulletin No. 2232
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipend