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Opinion 90-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no exception to the competitive bidding requirements of … Whether the purchase of medical supplies by a county department of …
https://www.osc.ny.gov/legal-opinions/opinion-90-18State Agencies Bulletin No. 2125
… payment, OSC’s automatic processing of the payment and to provide processing instructions for entering the payment and adjusting existing payments as necessary. Affected … Employees Employees in Operational Services Unit (BU03) and Institutional Services Unit (BU04) meeting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2125-new-temporary-compensation-payment-certain-employees-represented-civilOpinion 93-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … (construction of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant land owned by the … Whether the fire district may permit such facilities to be used by …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 94-18
… CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to … of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation of law, the mere existence of fire companies in the village results in a corporation known as the village fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18City of Newburgh – Budget Review (B19-6-11)
… rates prior to the adoption of the budget, or lower the estimate for Sale of Metered Water. Adopt a budget that … benefit appropriations to an appropriate level. Review the estimate for potential CBA settlements and consider …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by their employers. The Board is also responsible for tracking its costs to administer the Workers’ … employee payroll expenses and are allocated appropriately for future assessments. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Opinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5DiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… period) among veterans. DiNapoli’s analysis also found: Black veterans persistently represent a disproportionate … share of those experiencing homelessness. In 2022, Black or African Americans accounted for 53% of homeless … population of veterans in the state (144,558), followed by Suffolk County (56,257). As a percentage of a county’s …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkOpinion 88-23
… -- Construction Contracts (village trustee an employee, officer and stockholder of construction company) -- … 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a construction … than 5% of the outstanding stock and (b) as employee and officer of the corporation, his or her duties do not involve …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 98-7
… NOTES -- Periods of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus and Equipment (capital reserve … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by fire district to replace chiefs' cars); (creation of by fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-7DiNapoli Statement on Governor's Veto of Transparency Legislation
… P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have … P DiNapoli released the following statement regarding Gov Kathy Hochuls veto of legislation that would have …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationOversight of Weights and Measures Programs (Follow-Up)
… of the four recommendations included in our initial audit report, Oversight of Weights and Measures Programs (Report 2016-S-98 ). About the Program The Department of … their program activities and to submit an annual report detailing their results (e.g., devices inspected, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCity of Newburgh – Budget Review (B20-6-12)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … potentially face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 million) and police ($1.1 million) is …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Opinion 95-3
… the area of the county outside the city must be allocated to the area of the county outside the city in the manner … exclusive of the amount which must be allocated pursuant to section 1262(d). The remaining amount not set aside for county or educational purposes must be allocated to the cities and the area of the county outside the cities …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 88-65
… to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is … term is defined, where taxes have been paid from an escrow account for property improved by a one-to-six family …
https://www.osc.ny.gov/legal-opinions/opinion-88-65DiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… collections from the taxes on gaming revenues of the commercial casinos have yet to return to SFY 2019-20 levels. … revenue from in-person sports wagering at the state’s commercial casinos has declined, down 45% in SFY 2022-23. … Enacted Budget authorized the creation of three additional commercial casinos to be located in New York City, Long …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… in federal spending. New York’s former U.S. Senator Daniel Patrick Moynihan pioneered the concept of this balance of …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesOpinion 89-59
… [Citations omitted]. (44 AD2d at 222-3, 354 NYS2d at 205). Although the Appellate Division in the YMCA case relied … such costs are not raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in … on obligations issued for district purposes (1986 Opns St Comp No. 86-10, p 17; 23 Opns St Comp, 1967, p 305; 15 …
https://www.osc.ny.gov/legal-opinions/opinion-89-59