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Opinion 2005-1
… service provider. To avoid contravening the constitutional gift prohibition, it is incumbent upon the town to take … in our opinion, would constitute a mere gratuity and gift in contravention of article VIII, §1 (see, e.g., 1988 … the additional payment, the payment would not constitute a gift (see Opn 88-69, supra ). As to pursuing the collection …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 95-26
… tax moneys by loaning the moneys to the fire department. September 27, 1995 Jonathan B. Kohan, Financial Secretary …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 2001-13
… a fee to certain users of town highways) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions (authority … to reach the recreation area, and that the money collected from tolls would be used to replace this road. You also … local law" (Municipal Home Rule Law §10[l][i],[ii][a][6],[9-a]; NY Const, article IX, §2). A town's home rule power is …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13State Comptroller DiNapoli Releases Municipal & School Audits
… timely manner, the clerk did not always remit funds to the commissioner in a timely or accurate manner. Remittances to the commissioner for non-mortgage fees totaling approximately … $95,000 (dating back to 2007) were not remitted to the commissioner, approximately $94,000 in revenues generated …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… budget gap that may require choices that threaten the city’s fiscal stability, competitiveness and … reveals to the public the structural budget gap that has emerged and the actions the city intends to take to close … to balance the FY 2027 budget. These line items, which are a buffer for cost overruns, have been reduced to $100 …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsApproved State Contracts and Payments
… $14 million with Montesano Bros., Inc., for electronic toll conversion at the Harriman Toll Plaza, Orange County. … with Union Concrete and Construction Corporation for bridge washing at the South Grand Island Bridges, Erie … County for used concrete deck panels from the Tappan Zee Bridge reconstruction in Rockland and Westchester counties. …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… its discretionary spending limit. Agencies should refer to Exhibit A for guidance on assessing the need for equipment … procurements for needed services. Agencies should refer to Exhibit B for guidance on assessing the need for software … level as previously determined. Agencies should refer to: Exhibit C for guidance on determining the price …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… designed to prevent improper payments. DOL’s “pay and chase” approach increased the risk of overpayments, payments … that certain groups may encounter difficulties with the verification process using ID.me, but did not capture … information on which applicants had difficulty with the verification process to enable it to address these issues in …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudState Agencies Bulletin No. 1842
… the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone number does not match what the agency has on record for the … the financial institution showing the account number, bank routing number, the employee’s name and any joint account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken action to … by TBTA related to cashless tolling at the Henry Hudson Bridge (HHB). The audit covers the period November 1, 2012 … vehicles per year and carries more traffic than any other bridge or tunnel authority in the nation. Toll revenues from …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesState Agencies Bulletin No. 1842.1
… to notify agencies of the updated AC-2772 Direct Deposit Form for NYS Employees (Rev. 01/2021), and to provide guidance to agencies when processing the new form. Affected Employees All New York State (NYS) employees … is to notify agencies of the updated AC2772 Direct Deposit Form for NYS Employees Rev 012021 and to provide guidance to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… in drug overdose fatalities in the state, growing from 11% of all drug overdose deaths in 2010 to 78% in 2021. The … addictive, and more dangerous. Significant increases in mental illness over the past decade, particularly among young …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 90-19
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Town of New Hudson – Tax Collection (2021M-2)
Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hudson-2021-2.pdfWaiver Request Form
To request a waiver from completing publication activities relative to your abandoned property filing as described in Section 1411 of the New York State Abandon
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/waiver-request.pdfComptroller DiNapoli Releases Municipal Audits
… In addition, the treasurer incorrectly recorded the real property taxes for 2012 and 2013 as an opening balance in the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… our findings, and I commend them for agreeing to take swift steps to implement controls over inventory that will …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersState Agencies Bulletin No. 339
… 28, 2000. In general, if the award is tangible personal property (other than cash, gift certificate or other cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesOpinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town board may expand the activities of a public dock district to include …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 89-55
… We note, however, the Municipal Home Rule Law, §23(2)(f) provides that any local law which abolishes, transfers or …
https://www.osc.ny.gov/legal-opinions/opinion-89-55