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DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and … reported by New Yorkers on their federal taxes, according to a report released today by State Comptroller Thomas P. … stakes are high for New Yorkers if these changes are made to the federal tax code," DiNapoli said. "There is a distinct …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersComptroller DiNapoli Releases State Audits
… would be required to demonstrate that employees used due diligence to obtain the lowest reasonable cost. Auditors … would be required to demonstrate that employees used due diligence to obtain the lowest reasonable cost. Auditors …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsOpinion 90-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability … its police department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police officers injured in the line of duty prior to the abolition of the department. …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 89-5
… issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one … A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more than one parcel …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 89-62
… Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A … petitions for two or more candidates for the same fire district office unless the board of fire commissioners … petitions for different candidates for the same fire district office. The nomination of candidates for fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 88-45
… You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 95-9
Concerning a length of service award program established by a fire district
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 93-29
… general circulation within the village, without regard to whether the newspaper is published within the village. You ask whether a village is required to designate as its official newspaper the only newspaper which is "published" in the village. The …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Area #2 – IT Security Training and Awareness – Information Technology Governance
… A well-informed workforce is essential to securing electronic data and IT systems. Local governments … confidentiality of student, teacher or principal PII, and how employees can comply with those laws. There have been … fooled via social engineering scams 8 into providing their passwords, opening harmful attachments or visiting malicious …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… Thomas P. DiNapoli. “When government spends hundreds of millions of taxpayer dollars to send a message that New … discretion, which ESDC allocated to promoting Start-Up NY, tourism, Taste NY and Masterbrand. As required by law, … by auditors. The 41 businesses plan to create 1,750 jobs over the next five years. Auditors calculated that ESDC …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… this section is to: (i) define when a contract for banking services is necessary; (ii) set forth the requirements for … request the establishment of a bank account at any banking facility, providing in writing the substantiation of the need … level (i.e., regional motor vehicle office, correctional facility, mental hygiene facility, other agency regional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli: Wall St. Profits on Pace to Beat 2016
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about 130 firms, down from …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-wall-st-profits-pace-beat-2016XI-A.8 Payment Tolerances – XI-A. Purchasing
… OVERVIEW AND POLICIES The purpose of this section is to advise Business Units that the Office of the State … enhancements are implemented in October 2015. Prior to establishing tolerances, if a Business Unit entered a … fail matching. This situation required Business Unit staff to create a change order for the PO to correct the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesComptroller DiNapoli Releases State Audits
… However, the staffing shortfalls have required it to cut back on other activities or goals it also considers important … to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57) Medicaid made $12,378,309 in overpayments for low birth weight payments that did not meet the necessary …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… maintenance, and rehabilitation of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations … and coordinates billing with local independent mechanic shops. However, VFO officials make unscheduled visits to mechanic shops daily to verify that work is progressing and that the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from health care … costs and if so to quantify the overpayments made by United Healthc …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpThe 80/20 Housing Program
… Purpose To determine whether housing developers participating in the … of designated affordable units and tenant eligibility; and to analyze the cost and resources used to achieve program results at four participating … To determine whether housing developers participating in the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programPreferred Source Contracting
… requirements are being met; whether the majority of the work is completed by disabled workers as required by law; and … preferred source member agencies and their private corporate partners, who must comply with regulations … meets the purpose of the Program, that member agencies and corporate partners are meeting contract requirements, and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contracting