Search
Opinion 96-5
… exemption applies in the situation in which the counsel for MVAIC represents the appellant on behalf of MVAIC but the … construed the word to mean fees paid to public officers for services performed, such as statutory recording fees, … 248 NYS 832 [1963]). Therefore, it is our opinion that for the purposes of section 5225, supra , where the counsel …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-16
… to the Real Property Tax Law is based upon the actual line count, rather than upon agate measurement. If the notice … publishing such notice is entitled to the additional per line charge allowed by statute. You ask whether the charge … be calculated on the basis of agate measurement or actual line count. Real Property Tax Law (RPTL), §1014 provides that …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 94-17
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … General Municipal Law, §120-aa; Second Class Cities Law, §79). Although we are aware of no State statute which authorizes a city to impose a system …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Agencies Bulletin No. 1906
… Purpose The purpose of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … NYSTEP using the Title and Position Management (TPM) Mass Change Process for Line Item Realignment (LNR); do not use a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… of a tangible capital asset. A government that has legal obligations to perform future asset retirement … a tangible capital asset replacement part Landfill closure and post-closure care obligations Conditional obligations to … technological changes; changes in legal or regulatory requirements; and changes in the type of …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… State Comptroller Thomas P. DiNapoli announced today his office stopped $25 million in questionable or … State Comptroller Thomas P DiNapoli announced today his office stopped $25 million in questionable or …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … office uncovered the scheme during an audit of the Buffalo City School District’s supervision of its service … A Buffalo City School District technician pleaded guilty today …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyLetchworth Central School District – Financial Management (2013M-332)
… Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed … operating surpluses to fund eight general fund reserves and one debt reserve that, as of June 30, 2013, totaled $10.5 million and $1.4 million, respectively. Five of these reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Red Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Village of Walton – Bio-Digester Capital Plan (2016M-378)
… located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is governed … Consider abandoning the bio-digester project unless they can secure contracts with local companies for byproduct … million grant offered to the Village for bio-gas diversion can be used to help finance the cost of the project or to pay …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… the same month in 2022, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … the same month in 2022 according to an analysis released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-year2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays … Leader Stewart-Cousins embodies this year’s Women’s History Month theme, “Women Providing Healing, Promoting … to men than in most other states. “March is Women’s History Month and there is no better time to highlight this …
https://www.osc.ny.gov/events/2022-womens-history-monthState Agencies Bulletin No. 1789
… 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 are affected. Effective Date(s) Institution Paychecks … $50,000 - $54,999 $30.20 $55,000 - $59,999 $30.91 $60,000 and above $31.68 Note: The annual salary amounts above … part-time percentage. The deduction amount for hourly and per diem employees should have Dues (Code 475) deducted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseBolton Central School District – Financial Condition (2013M-58)
… Although the Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and significantly overestimated. In addition, although the … that benefits the taxpayers. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Cortlandville – Fuel Purchases (2012M-171)
… 2012. Background The Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board … Town. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village of Lyons Falls – Financial Management (2013M-393)
… in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Milford – Financial Condition (2013M-355)
… of Audit The purpose of our audit was to assess the Town’s financial condition for the period January 1, 2012 through … The Board did not develop a comprehensive, multiyear financial and capital plan, nor did it have any other … tax base. Develop and implement a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355LaFargeville Central School District – Financial Condition (2016M-216)
… the District`s financial condition for the period July 1, 2014 through April 30, 2016. Background The LaFargeville … the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates … budgets for the three fiscal years 2012-13 through 2014-15. District officials appropriated about $1 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, … and Franklin in Otsego and Delaware Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. … Local sales tax collections in New York state increased by 15 in April compared to the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-year