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Opinion 88-68
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … -- Planning Boards (authority of individual member to vote on matter of personal interest) CONFLICTS OF INTEREST -- … planning board is disqualified from considering and voting on matters concerning a proposed subdivision development. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… personal and corporate income tax. Following a coordinated investigation with the Department of Taxation and Finance and an audit and investigation by the Office of the State Comptroller, Koffler … agreed to pay the State over $4.3 million to resolve the investigation. "This family manipulated the system to enrich …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementOpinion 93-13
… county the cost of sheriff's road patrol) - Pre-emption (formation of special district for the provision of sheriff's …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 94-16
… OF INTEREST -- Banking Transactions (designation of bank as depository when IDA governing board member and … is stockholder) -- Stock Ownership (designation of bank as depository when IDA governing board member and … -- Industrial Development Agency (designation of bank as depository when IDA governing board member and …
https://www.osc.ny.gov/legal-opinions/opinion-94-16SUNY Bulletin No. SU-139
… explain OSC and agency procedures for the use of the leap year salary calculation. Affected Employees SUNY employees in … 11L, paychecks dated 9/19/07 Background In any fiscal year in which February 29 falls, the biweekly salary … the biweekly payment based on 366 days in that fiscal year.Since the academic year beginning 9/1/07 and ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-139-leap-year-salary-calculation-fiscal-year-2007-2008-sunyState Agencies Bulletin No. 2274
… increase to the employee’s salary. OSC will automatically process salary increases for eligible employees in an … the employee received the trainee 1 (Grade 13) hiring rate OR held their prior graded salary, whichever was … the employee will receive the trainee 1 (Grade 14) hiring rate OR will hold their current salary, whichever is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… the potential of these programs but found key areas for improvements at the Department of Labor (DOL) which oversees them. “Apprenticeship programs open doors for many New Yorkers to access well-paid jobs that become careers, while helping businesses and unions train the workforce they need,” said DiNapoli . …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachOpinion 97-7
… ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court … You indicate that the county treasurer's office holds funds which were directed by court order to be deposited into the court and trust fund and that some of these funds are held beyond the five year dormancy period set forth …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Partial Lump Sum Payment – Special 20- and 25-Year Plans
… under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentState Agencies Bulletin No. 802
… 600) positions, Correctional Superintendents (SG 700, Job Code 007979), trainees (SG 800) and hourly employees. Revised … increase until the employee returns from leave. Downstate Location Pay Increase The legislation provides an increase to … (Institution) and 4/3/08 (Administration). Mid-Hudson Location Pay Increase The legislation provides an increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/802-april-1-2008-salary-and-other-increases-employees-designated-managementReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionPartial Lump Sum Payment – Regional State Park Police Plan
… lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Staten Island is setting population, business and employment records, according to a report on the borough's economy released today by New York State Comptroller Thomas P. DiNapoli. "Jobs and businesses have reached record levels on Staten Island, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressState Agencies Bulletin No. 2169
… update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired forms no longer receive the benefits of the treaty. Affected … Nonresident alien employees taking advantage of a tax treaty. Background: Per IRS publication 519, if a tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyDivision of Housing and Community Renewal Bulletin No. DH-26
… Purpose To inform agencies of the availability of Control-D report … eligible employees for the Merit Step payment and to provide instructions on how to add eligible or to delete ineligible employees from the … To inform agencies of the availability of ControlD report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-26-october-2007-merit-step-eligibility-informationOpinion 99-1
… -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … of a service award program for volunteer firefighters must be held in trust. (2) A service award program may provide … of a service award program for volunteer firefighters must be held in trust. You also ask whether such a service award …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 88-60
… ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p 159; 15 Opns … terms which are fair and reasonable ( Blank v Browne , 217 App Div 624, 216 NYS 664). This Office has advised that, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Huntington Man Pleads Guilty to Grand Larceny
… New York State Comptroller Thomas P. DiNapoli and Suffolk County District Attorney Raymond A. Tierney today … own pockets,” said State Comptroller DiNapoli . “I thank Suffolk County District Attorney Tierney for his partnership … arrest was the result of a joint investigation by the Suffolk County District Attorney and the Office of the New …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … can NOT lapse with a negative balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgets