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Opinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 95-18
… one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES -- Powers and Duties … one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL LAWS -- Cemeteries (authorizing … lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees (imposition of one-time …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Public Safety – 2022 Financial Condition Report
… of 777 (1.7 percent) from the prior year—were held in 125 State and local correctional facilities, which include: … drop was likely due, in large part, to policies put in place in response to the COVID-19 pandemic). The number of …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyHazard Mitigation and Coordination
… Objective To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, … the Program Hurricane Sandy, or Superstorm Sandy, hit New York City 10 years ago, on October 29, 2012, and in its …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationOpinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… those next in line are not passed over and that available apartments don’t sit vacant.” The NYC HPD is the largest … on senior housing, including the Senior Affordable Rental Apartments Program (SARA), the federal Section 202 Supportive … positions, two applicants who received the same position number, and three who were kept on the waiting list even …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsGASB Statement 87, Leases
… lessor’s option to terminate that you don’t expect them to exercise; and Periods covered by lessee’s or lessor’s option to extend the lease term that you do expect them to exercise. Note: If you’re reasonably certain the lessee or lessor will exercise a fiscal funding clause, use the date you expect …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 92-14
… upon the invalidity of the lien. In Application of Tumac Realty Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City … held that such substitution is permissible (see, Tumac Realty Corp. , supra ). In any event, a court is responsible …
https://www.osc.ny.gov/legal-opinions/opinion-92-14New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … Six months into the COVID19 recession New Yorkers working in lowerpaid …
https://www.osc.ny.gov/reports/covid-19-september-30-2020State Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… the growth potential in our Valley. The team at DFS was a pleasure to work with and their guidance and support were …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New … 28% of Lost Jobs Have Been Regained Through July; in NYC, 17% While New York State has regained more than one … of the jobs it lost in March and April, the unprecedented scale of losses due to the COVID-19 pandemic leaves a …
https://www.osc.ny.gov/reports/covid-19-september-2-2020State Comptroller DiNapoli Releases Audits
… Part C Claims (2023-S-13) Under Medicare Part C, private insurance companies administer Medicare benefits … and payment system to prevent incorrect payments. Homes and Community Renewal: Housing Trust Fund Corporation – … New York City Department of Parks & Recreation – Park Accessibility for People With Disabilities (Follow-Up) …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the previous year and … times the annual total from a decade earlier, according to a report released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli Releases July State Cash Report
… State tax collections through July were $479.5 million lower than collections for the same … since the state budget was enacted, according to the July cash report released today by New York State Comptroller … receipts increased 7.4 percent, or $3.3 billion, through July 31, primarily because of settlement revenues, which were …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportState Agencies Bulletin No. 2305
… the employee’s Federal, State, and/or Local Tax Data pages as follows: Employee Main Menu>Payroll for North … Save the page. Navigate to the State and Local Tax Data pages with the same effective date as above and update the … IT 2104-E, update the employee’s State and Local Tax Data pages as follows: Navigate to the State Tax Data page with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025State Agencies Bulletin No. 2099
… the employee’s Federal, State, and/or Local Tax Data pages as follows: Employee Main Menu>Payroll for North … Save the page. Navigate to the State and Local Tax Data pages with the same effective date as above and update the … IT 2104-E, update the employee’s State and Local Tax Data pages as follows: Navigate to the State Tax Data page with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2099-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2023State Agencies Bulletin No. 2400
… 2025 and intend to claim exemption in 2026 must file a new Form W-4 by February 15, 2026, to claim exemption for tax year 2026. The New York State Department of Taxation and Finance requires form … Main Menu>Payroll for North America>Employee Pay Data USA>Tax Information>Update Employee Tax Data. Select the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2400-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2026Byram Hills Central School District - Fixed Assets (2019M-153)
Determine whether fixed assets were recorded and accounted for properly
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Town of Howard - Fund Balance Management (2018M-192)
… one-time expenditures, needed reserves and/or reducing property taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192