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Opinion 90-12

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- … orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 … the court to be a true copy of the original of such order on file in his office (emphasis supplied). Article 21 of the …

https://www.osc.ny.gov/legal-opinions/opinion-90-12

State Comptroller DiNapoli Releases Municipal & School Audits

… transfers, and did not record water and sewer adjustments. In addition, the current clerk-treasurer did not file the … Department of Taxation and Finance, which could result in fines and penalties. City of Dunkirk – Budget Review … projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

Archived: Legislative Session 2021–2022

… Services to notify, within 24 hours following the discovery of a data breach or receiving notice of a data …

https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022

DiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner

… over $230,000 from an elderly victim. His co-defendant in this caretaker scheme, Amber Diacetis, a 31-year-old Albany woman, pleaded guilty to grand larceny in the third degree last year. “Preying on a vulnerable … and social security benefits while forcing him to live in squalor in his own home is reprehensible,” DiNapoli said. …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensioner

Opinion 88-10

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TAXES -- Gross … -- Modification (addition of amount of gross receipts tax on petroleum products) TAX LAW, §300 et seq .; GENERAL … awarded a municipal contract for fuel oil may not add on the amount of the gross receipts tax imposed under article …

https://www.osc.ny.gov/legal-opinions/opinion-88-10

Capital Assets Manual Records

capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic

https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdf

Letter of Authorization and Fee Agreement

Sample Letter of Authorization and Fee Agreement to used when working with Abandoned Property Location Services.

https://www.osc.ny.gov/files/unclaimed-funds/pdf/sample-finder-agreement.pdf

DiNapoli: Better Oversight Needed for Youth Jobs Programs

… participating businesses hired only people who qualified for the program and that the tax credits they were given were … meet age, residence and employment criteria to qualify for the New York Youth Jobs Program. They also must be … such as living in public housing or being in foster care. For the period January 2014 to July 2018, DiNapoli’s auditors …

https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programs

State Agencies Bulletin No. 775

… Copies of the form may be obtained from the IRS. Refer to Payroll Bulletin No. 767 for specific instructions. Qualified … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To advise agencies of taxrelated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008

Selected Programs to Assist Businesses in New York City

… Services provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency … the applicable requirements of each program, including eligibility and the value of rebates granted. The audit … “unlock economic potential and create economic security for all New Yorkers by connecting New Yorkers to good jobs, …

https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-city

State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. Town of Stafford – Capital Projects (Genesee County) The board did … advisor to manage capital projects, it was not aware of project overruns, cash flow issues or financing source … costs could potentially be underestimated for police by as much as $2 million and for firefighting by as much as …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Agencies Bulletin No. 921

… Employees are not affected. This is an employer tax. All employee payroll expenses of agencies located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-tax

Adult-Use Cannabis (AUC)

… also referred to as marijuana or recreational marijuana, in New York State. MRTA also establishes rules for the … revenue associated with these payments will be distributed in January, April, July and October after AUC retailers have … and Finance (Tax). However, distributions may be made in other months, depending on when returns are filed with …

https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-auc

Divorce – Police and Fire Plan

… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial …

https://www.osc.ny.gov/retirement/publications/1512/divorce

Divorce – En-Con Police Officers Plan

https://www.osc.ny.gov/retirement/publications/1822/divorce

Divorce – Basic Plan with Increased-Take-Home-Pay (ITHP)

https://www.osc.ny.gov/retirement/publications/1511/divorce

Sagaponack Common School District - Fund Balance Management (2018M-53)

… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53

Lansing Fire District – Financial Condition (2013M-80)

… District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board … fund balance identified in this report in a manner that benefits District taxpayers. Establish realistic revenue and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80