Search
Opinion 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-88-65Opinion 88-60
… This opinion represents the views of the Office of the State Comptroller at the time it was … requirements of General Municipal Law, §103, since they do not ordinarily involve an expenditure of public moneys ( …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2000-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … the position vacant. Upon reconsideration, we believe the express language of section 32(2) and the legislative history … appointed by the town board, the deputy, under the express language of former section 32(2), served at the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 99-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to pay for continuing legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and … the city may adopt a local law to provide therefor. You ask whether a city may pay for the cost of tuition …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Essential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you … typically reimbursable such as hotel room charges, mileage allowances, taxi and rental car expenses, and … for various types of travel expenses, including a maximum rate for lodging and meals and, where appropriate, the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsState Agencies Bulletin No. 1948
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2021 NYSCOPBA Increase to the 25 Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01Other Bulletin No. 58
… Purpose The purpose of this bulletin is to provide the State University … be automatically canceled by OSC with the exception of percentage based dues and the following: Code Description 404 … 0.50% for Yonkers non-residents. Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfState Agencies Bulletin No. 1926
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsJefferson Community College – Procurement (2017M-156)
… 28, 2016. Background Jefferson Community College, which is part of the State University of New York system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through … serviced the water meters. Water rents were not billed to some District users. Key Recommendations Continue working …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… determine whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The … fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mOperational Advisory No. 7
… Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the address and … or as BUs were established in the system. This information is used for many purposes during day-to-day operations … In an effort to ensure all financial correspondence is properly routed, OSC is coordinating an effort to update …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateState Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… the State Address by Gov. Hochul outlined her priorities for 2024, addressing issues important to New Yorkers across the state. “The Midyear Financial Plan released in October indicated the state is facing outyear budget gaps … today’s proposals when the state budget is released later this month.” … With a new year and legislative session upon …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressSUNY Bulletin No. SU-313
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … SUNY Bulletin No SU313 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Background The Ravena-Coeymans-Selkirk Community Library is located in the Village of Ravena, which is within the Town of Coeymans in Albany County. The Library is a public school library that serves the approximately …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28DiNapoli Statement on Governor's Veto of Transparency Legislation
… oversight. Without public disclosure of how taxpayer money is being used, it raises questions about whether the public is getting the best value for its money. This legislation had unanimous support in both the … for it and keep taxpayers informed about where their money is going. Transparent government is accountable …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationState Police Disability (Section 363-b) – State Police Plan
… the natural and proximate result of a disability sustained in service, not caused by your own willful negligence, regardless of your years of service; and In the service upon which your membership is based. If you … days of the discontinuance. For a disability not sustained in service, you must have at least five years of service …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bDepartment of Transportation Bulletin No. DOT-30
… Same as above Earn Code: COB Amount: Applicable Amount Tax Information The 2017 Call-Out Response Payment (COB) is … gross and is subject to all employment and income taxes. Federal and State income tax withholding will be calculated … and 0.50% for Yonkers non-residents. Retirement and Deduction Information The 2017 Call-Out Response Payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-30-2017-call-out-response-payment-fiscal-year-2016-2017