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Opinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … through, delivered to and held in the custody of a bank or trust company or, with respect to the city of New … has been recognized by at least one New York court (see Application of Scheiner , _____ Misc 2d _____, 535 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-60
… Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), … inspector engaged in the private business of performing home inspections for prospective purchasers of homes does not … inspector also engaging in the business of providing home inspection reports to prospective purchasers of homes …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-26
… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … ordinance, or resolution either: (i) promulgating its own form of annual statement of financial disclosure which is … or (ii) resolving to continue the use of an authorized form of annual statement of financial disclosure in use on …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-67
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to fill a vacancy in the position of village attorney. We are informed that it is not contemplated that the partner … or partiality. June 20, 1988 John E. Gillies, Esq., Village Attorney Village of Farmingdale …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-32
… circumstances. The town has determined that the depot is an historically significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the … The town has contacted an historical society which is willing to acquire title and preserve and maintain the …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 91-49
… a county legislative body "may, when satisfied that it is for the interest of the county... discontinue a county … when a statute commits a decision to a governing body and is silent as to the method of its exercise, the governing … §153[4]; 1990 Opns St Comp No. 90-5, p 12). Therefore, it is our opinion that the county may convey, at private sale, …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 95-4
… A county board of supervisors generally is authorized to conduct an investigation regarding the propriety of payments made with county funds to reimburse officials upon the submission of travel vouchers and to compensate independent contractors engaged by the county, …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 98-23
… thirty m.p.h. may be applicable "throughout" a village, it is clear that section 1643 prohibits a village-wide speed … any "designated area" of the village. Rather, a village is authorized to establish a speed limit at less than thirty … of section 1643 indicates that the intent of the statute is to generally authorize a uniform minimum speed limit of …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 93-5
… Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; … is for the benefit of the public (see Looney v Hughes , 26 NY 514; McKinney's Statutes, §172). Based on these general … preparation of the budget and the timely adoption and submission thereof for the levy of taxes (21 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-93-5VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of interagency receivables (open item) and payables (voucher). DIFFERENT SCENARIOS WITH Online AND Future Phase … is created in the SFS Accounts Receivable module; and A voucher is created in the SFS Accounts Payable module with … and the Billed Agency as the business unit (BU) on the voucher. Billed Agencies can view their open interagency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingOpen Educational Resources
… Objectives To determine whether the City University of New York (CUNY) is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER … To determine whether the City University of New York CUNY is …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… DOT launched the New York City Bike Share program, which is part of a public-private partnership between the City of … a vendor. For the purposes of this report, this program is referred to as Citi Bike. The program is operated by the … revenue calculations, to show that it included the $26.7 million in accelerated fees from the vendor for the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringState Agencies Bulletin No. 2207
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2023 … in tax year 2023 are affected. Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingUnified Court System Bulletin No. UCS-338
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Westchester, Dutchess, Putnam or Orange. A side letter to the CSEA Agreement provides for an increase in the Senior … detailed in the Labor Relations Memorandum are extended to the Management Confidential and Unrepresented employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesState Agencies Bulletin No. 2199
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to: $16.00 per hour for State employees whose job location is … minimum hourly rate for their work location are eligible to receive an increase to the appropriate annualized minimum. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageSUNY Bulletin No. SU-369
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … own operating budget. As a result, they determine whether to implement a minimum wage increase. A memorandum dated … (SUNY), authorized the alignment of the minimum wage paid to hourly employees and student workers with the minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateControls Over the Collection of the Public Safety Communications Surcharge
… bills and sending collected Surcharges to the Department’s Tax Processing Center quarterly. Providers use a Public Safety Communication Surcharge (WCS-1) tax return to report the amounts collected and the amount of … to sufficiently ensure that Providers comply with the Tax Law and that the State receives all monies to which it is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… oversees programs for the prevention and treatment of alcohol and substance abuse. OASAS entered into a five-year …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incImplications for the Future – 2021 Financial Condition Report
… the COVID-19 pandemic was short-lived, employment has yet to recover fully. During March and April 2020, nearly 2 … jobs were regained. No region of the State has returned to pre-pandemic employment levels with New York City trailing … 500,000 jobs. Economic forecasts are inherently subject to risk, but the path of the coronavirus pandemic will …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-future