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Opinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the … fees. Further, while there is express authority for a village to impose upon lot owners a yearly …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 88-71
… CITIES -- Powers and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim) CLAIMS … Compromise or Settlement of (waiver of penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): … a city may waive the imposition of penalties arising from a property owner's nonpayment of water rents in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an … by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate have been completed, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-9The Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications moving forward, according to a report released today by New York State Comptroller … and it raises longstanding concerns about the cost of living, the growing wealth gap, the need to preserve a …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli: External Risks Threaten NYC Budget
… Slower economic growth and proposed federal and state actions present potential risks to the city's budget, … Slower economic growth and proposed federal and state actions present potential risks to the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… than 2,800 community water systems. DOH is responsible for ensuring that New York’s water supply is suitable to … to submit a Water Supply Emergency Plan (plan) to DOH for review at least once every five years. The plans include … and casualties, impacting public health and economic vitality. In recent years, water systems around the country …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Municipal Audits
… audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, … Federal payroll taxes were not filed timely, resulting in interest and penalties totaling $6,520. The 2012 through 2020 … Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196) Corporation officials did not award …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2021 Financial Condition Report
… capacity to finance capital assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt levels: $2.2 billion of … issuances (in both SFYs 2020-21 and 2021-22) from the caps on debt outstanding and debt service, as well as removing …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtDiNapoli: Too Many Subway Stations Need Repairs
… free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit … Metropolitan Transportation Authority, which determines station conditions by surveying “structural” components — … serious defects. NYCT data also showed that 27 percent of station components — such as ceilings or columns — needed to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli: Wall Street Bonuses Declined in 2010
… Thomas P. DiNapoli. The decline in the cash bonus pool reflects changes adopted by the industry in response to … has revised his estimate of the growth in the 2009 bonus pool from 17 percent to 27 percent. DiNapoli also reported … than the 2009 share. Although the size of the cash bonus pool has declined, overall compensation has grown. An …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010DiNapoli: New York on Better Financial Footing
… and an improved economy, according to a report on the 2014-15 state Financial Plan released today by New York … recurring revenues with recurring spending and to limit the use of temporary resources. "New York has made significant budgetary improvements since the Great Recession to put it on solid financial footing, and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingState Agencies Bulletin No. 1948
… to the 25 Year Longevity Step and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and the NYSCOPBA, provides for an increase to the 25 Year Longevity Step for arbitration eligible members (BU 01) and non-arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01Opinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … whether the "compensation" referred to in section 5-508(3) is limited to salary or must also include the cost or value of fringe benefits. Section 5-508 of the Village Law is a part of article 5 of the Village Law, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 88-52
… corporation which purchases real property from county) -- Interest in Contract (community college officers … corporation which purchases real property from county) -- Exceptions (contracts with not-for-profit … corporation which purchases real property from county) -- Real Property (community college officers and …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 89-60
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector (engaged in private business of performing … GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), (c): Although a building inspector engaged in the private business of … receipt of your letter concerning the propriety of a town building inspector also engaging in the business of providing …
https://www.osc.ny.gov/legal-opinions/opinion-89-60DiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… $727.4 million in State Fiscal Year (SFY) 2022-2023 and have continued to grow in the first quarter of the … gambling-related calls to the Office of Addiction Services and Supports (OASAS) from 2021 to 2022. “Gaming has … in the last several years,” DiNapoli said. “With the ease and 24/7 availability of mobile betting apps, problem …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Ardsley Union Free School District , Babylon Union Free School District , Berkshire Union Free School District , Cobleskill-Richmondville Central … today announced his office completed audits of the Ardsley Union Free School District Babylon Union Free School District …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1873
… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Cleaning and Maintenance Allowance should be processed in Institution Pay Period 17L, paychecks dated 12/03/2020 or … the 2020 payment upon the return from leave. The payment amount is based on the employee’s percentage prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1955
… advice. Earnings Code Description A7 Uniform Allowance NU 06 A9 Uniform Allowance NU 46 and 47 Questions Questions regarding eligibility for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 93-14
… in the opinion. COUNTIES -- Improvement Districts (extension of service within a sewer district) IMPROVEMENT DISTRICTS -- Powers and Duties (extension of service within a county sewer district) SEWER DISTRICTS -- Construction (extension of service within county district) COUNTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-93-14