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Opinion 88-39
… town court, is the property of the town. You ask whether a county, a town in the county, or a village located within the town is entitled to … cash bail is ultimately deposited to the use of the county. With respect to such bail, however, this section only … Whether a county a town in the county or a village located within the …
https://www.osc.ny.gov/legal-opinions/opinion-88-39State Agencies Bulletin No. 320
… June 13, 2002. Tax Tables To request a copy of the NYS-50-SUB-New York Withholding Tax Tables for June 1, 2002, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityDiNapoli Proposes More Transparency for Fire Protection Costs
… Thomas P. DiNapoli today proposed changes to the process for local communities that contract out their fire protection … fire protection services to residents. New York's system for providing fire protection is complex. It can lead to lack … the state in the last three years on financial matters. For a copy of the bill, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… of 90 residents. The Village Board consists of a Mayor and two trustees, all elected for two-year terms. … ensure the sale of unneeded Village-owned property to the Mayor for $500 was in the best interest of the taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Community College Safety Reporting (2015-MS-2)
… information about college safety policies, procedures and crime statistics. Colleges must disclose statistics for … colleges must maintain and make publicly available a daily crime log and must submit crime statistics to the United States Department of Education …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Newspapers Available for Notice Publications
… any other law. Select a county in the map below for a list of newspapers in that area. Any newspaper distributed in the … . Primary publications shall be in English, and the cost of publication can be charged pro rata against all property … Reporters list of newspapers available for notice publications …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-publicationsHerkimer County – Court and Trust Funds (2023-C&T-2)
… for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and Surrogate’s Court …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Opinion 91-12
… fire company of a county, city, town, village or fire district fire department, whether or not the fire company is …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 88-26
… the town expires. Also, you do not indicate whether any rent is to be paid by the State Police, and if so, whether it … Law authorizes a town to provide an existing building to house the State Police or to finance the construction of a … authority in the Executive Law for providing a building to house the State Police, we note that General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 99-14
… expenditures such as trade-in allowances ( Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593; Signacon v Mulroy … Village of Endicott , 51 NY2d 426, 434 NYS2d 922; Citiwide News, Inc. , supra ; 1991 Opns St Comp No. 91-13, p 33). When … nature" or "focal point" ( Exley , supra ; Citiwide News , supra ). In examining the "total character" of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Controls Over the Collection of the Public Safety Communications Surcharge
… for, and appropriately pursues payment from, customers who have not paid the Surcharge to Providers. The audit covered … wireless telephone services. The Surcharge is levied at a rate of $1.20 per device per month. As part of the … to which it is entitled. In particular, the Department does not have adequate controls to ensure that all eligible …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… A new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and … the state’s chronic absenteeism calculation. DiNapoli’s report found during SY 2022-23: Large city public schools … A new report by State Comptroller Thomas P DiNapoli details how …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolIX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is a disaster event. This process requires the participation of staff in … The Disaster Assistance Accounting process will be used each time there is a disaster event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: State Needs to Improve Oversight of Child Care Grants
… The Office of Children and Family Services (OCFS) failed to adequately oversee the use of child care … Appropriations Act provided federal grants that OCFS administered locally. "In response to the detrimental … is needed by the Office of Children and Family Services.” OCFS received over $1.4 billion in aid from the federal …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsChild Care Stabilization Grants
… stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care … approximately $24 billion for child care stabilization grants. The Office of Children and Family Services’ (OCFS) … enhanced controls and monitoring practices for child care grants administered by OCFS. This may include, but not be …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsState Comptroller DiNapoli Releases Municipal Audits
… a certain capital project and was not fully transparent on the anticipated project costs. As a result, original …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-20
… level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of (ambulance service … districts within the town. However, because section 122-b does not expressly authorize a municipality to contract for … provides for direct payment by the carrier. The underlying liability for the fee or charge, however, remains with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Abandoned Property Report - Excel File Format Instructions
Use these instructions to complete your report in the approved Microsoft Excel file format. Do not alter the design of the Excel template in any way.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/abandoned-property-report-excel-file-format-instructions.pdfUnclaimed Property Relating to Brokers and Dealers
If the broker or dealer is incorporated in New York State, overpayment amounts and securities held for unknown owners are also subject to the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/brokers-dealers.pdfUnclaimed Property Relating to Title Insurance Companies
Unclaimed property subject to Section 1317 of the Abandoned Property Law includes any amounts held or owing by a domestic or foreign title insurer or its agent
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/title-insurance-companies.pdf