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DiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… “If the city faces even a mild recession, it is unlikely tax revenues alone would be able to close budget gaps. The … $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting for all surplus transfers and … activities, given the city’s role as a center for global commerce and a magnet for international talent. To prepare …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… office identifies significant spending risks that could drive these gaps higher through FY 2027. Absent a recession, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomGeneral Resources
… Commission Washington (WA) – Secretary of State West Virginia (WV) – Secretary of State Wisconsin (WI) – … State Institutions of Higher Education Verification of Phone Listings/Numbers/Addresses Anywho …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesOpinion 2009-2
… Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the … sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the … for Local Government Mem, Bill Jacket, L 1974, ch 521, at 10). This definition is consistent with that set forth in L …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the … sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the … for Local Government Mem, Bill Jacket, L 1974, ch 521, at 10). This definition is consistent with that set forth in L …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 90-19
… be submitted (Village Law, §10-1012; cf . People ex rel. Wallace v Carpenter , 77 Misc 244, 135 NYS 593, regarding the …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 97-26
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon … fire district. (3) Unexpended moneys raised by taxation in a zone of assessment, and any property, the cost of which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 88-18
… that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) … VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A … newly incorporated village becomes entitled to payment of mortgage tax moneys the first day of June following the first …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district) …
https://www.osc.ny.gov/legal-opinions/opinion-90-27II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsOpinion 95-30
… specifically mention public libraries. Similarly, section 1723-a of the Education Law, which governed investments by … case of a school district public library, Education Law, §1723-a (see e.g., 1988 Opns St Comp No. 88-76, p 145). As to …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 96-15
… that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment arising from his or her … to pay a judgment arising from the conduct of the building inspector or from the town's planning and zoning activities … judgment arises partially from the actions of the building inspector or from the town's planning and zoning activities …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2001-14
… 801, 803: An intermunicipal agreement does not constitute a "contract" within the meaning of section 800 of the General Municipal Law. Therefore, a member of a town board, who is also employed by a village … "proprietary interests …" (L 1964, ch 946, §1, third par.). Similarly, the original definition of "interest" in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97-25
… to the agency until after the agency approves the application. This is in reply to your request for our opinion … before the matter is formally submitted to the agency ( id .). Section 805-a(1)(c), however, does not prohibit the performance of uncompensated services ( id .). Whether services are performed for compensation is a …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 92-14
… COUNTY TREASURER -- Powers and Duties (when 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 LAW, §§19, 20: The chief fiscal officer of a county may …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 96-8
… toll collection regulations. April 22, 1996 Michael J. Cummings, Director Justice Court Fund 1 In People ex .rel. …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 2000-12
… is deemed to have an interest in contracts of his or her spouse except contracts of employment with the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 90-30
… bear on the issues discussed in the opinion. COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for … a discharge of mortgage. Civil Practice Law and Rules (CPLR), §8021(a) prescribes those fees which are payable to a … including a satisfaction or discharge of a mortgage (see CPLR, §8021[a][8]). The Social Services Law, however, …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-46
… a cooperative or contract basis or for the provision of a joint service (General Municipal Law, §119-o). As defined … Law, §119-n[a]). General Municipal Law, §119-n(c) defines "joint service" to include "the joint performance or exercise … a single fiscal officer under those circumstances when the individual participants will not retain custody of their own …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 89-62
… office" made by a petition containing the signature of registered voters of the "political unit" for which a … made for an election for which voters are required to be registered. Although section 6-138 might be interpreted to …
https://www.osc.ny.gov/legal-opinions/opinion-89-62