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Opinion 88-9
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities … 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. … article 13 of the Town Law. The purchase of real property in order to increase or improve the facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 88-71
… waive the imposition of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water bill. This is in … (see City of Mount Vernon v Mount Vernon Trust Co. , 270 NY 400, 1 NE2d 825). Moreover, it has been held that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Debt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal health. High borrowing levels … Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt levels: …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The … 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s double payment ($1,465), and a portion … of over $465,000 in 2019 and $395,000 in 2020. 28 percent of the water produced, or 138.6 million gallons, is …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… water systems supplying drinking water but, as we’ve seen in other states, this critical infrastructure is increasingly … up to date.” There are nearly 9,000 public water systems in New York, including more than 2,800 community water … whether DOH and DHSES are effectively collaborating in sharing information about risks identified by VAs. Attacks …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersThe Changing Face of Post-Pandemic New York City
… faster than the national decline of 1.5%. Children made up 20.1% of the city’s population in 2022 compared to 20.6% …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityComptroller DiNapoli Releases School Audits
… Board of Cooperative Education Services . “In an era of limited resources and increased accountability, … 4 percent statutory limit on unrestricted fund balance. In addition, the district did not have proper documentation … fund balance deficits for four consecutive fiscal years, in part, due to shortfalls in budgeted tuition revenue. To …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 90-44
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits) … of a village board of trustees which must be published in the notice of public hearing on the tentative budget …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-60
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector (engaged in private business of performing home inspections) GENERAL … 805-a(1)(b), (c): Although a building inspector engaged in the private business of performing home inspections for …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … held by the county for the county community college. You state that the following officers and employees of the … 396 NYS2d 837; D.E.P. v Village of Monroe , 131 AD2d 719, 516 NYS2d 953; 1981 Opns St Comp No. 81-113, p 116). …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Agencies Bulletin No. 1955
… 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 12/02/2021, or … paychecks dated 12/08/2021. Eligibility Criteria Employees in Bargaining Unit 06 or Bargaining Unit 46, on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… the taxes on mobile sports betting totaled $727.4 million in State Fiscal Year (SFY) 2022-2023 and have continued to grow in the first quarter of the current fiscal year, according to … the New York State Gaming Commission noted a 26% increase in problem gambling-related calls to the Office of Addiction …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingState 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 … paychecks dated 12/09/2020. Eligibility Criteria Employees in Bargaining Unit 06 or Bargaining Unit 46 on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 96-15
… or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment … and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a judgment … 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 97-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Disclosure of … 806: A village board member who has a financial interest in a business which may be negatively impacted by a zoning … by the board should publicly disclose his or her interest in the matter. If the potential negative financial impact of …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 93-14
… County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p 56; 1987 Opns St Comp, No. 87-64, p 96; … 295 NYS2d 490, involving property owners who are precluded from receiving services paid for with ad valorem levies). … found in the provisions of the former Village Law actually required a village to extend its water system upon the …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 91-8
… interest in the contract would be prohibited, however, only if the secretary-treasurer has any of the powers and …
https://www.osc.ny.gov/legal-opinions/opinion-91-8New York’s Economy and Finances in the COVID-19 Era
… of New York State small businesses received assistance in recent months through the federal government’s Paycheck … survey data for the week ending June 27. $38.2 billion in PPP loans were approved for New York applicants through … provide guidance to lenders about prioritizing borrowers in underserved and rural markets, those borrowers, including …
https://www.osc.ny.gov/reports/covid-19-august-5-2020State Comptroller DiNapoli Releases Municipal & School Audits
… related to budgeting, monthly financial reporting, bank reconciliations, annual financial reporting, annual audits and policy reviews. … or develop a comprehensive, written multiyear financial or capital plan. After initial audit discussions with county …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0