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Opinion 90-11
… at no lesser rate than specified in the FLSA. If the FLSA is not applicable to particular municipal employees, the … Law, §291, et seq. ), New York State law in this area is applicable only to the extent not inconsistent with the … bargaining between public employers and public employees is authorized by article 14 of the Civil Service Law (§200 et …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 2005-5
… to retirement system for the next subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s … police officer in the village police department is a member is increased, but the benefits under that plan are not … Whether the police chief is entitled to a monetary payment in the amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 89-21
… or removal of trees along town line highway) -- Repairs (repair and maintenance of town line highway) SUPERINTENDENT … OF HIGHWAYS -- Powers and Duties (maintenance and repair of town line highway, including cutting or removal of … The highway superintendent of one town may maintain and repair a portion of the road located in the other town …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 92-28
… Interest earned on the investment of library fund moneys is credited to the library fund. (2) A school district should … after receipt. (4) Interest on such tax anticipation notes is a charge for which the school district, and not the library, is liable. However, it is permissible for the library, in its …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 96-15
… or from the town's planning and zoning activities is properly chargeable to the area of the town outside of any … part-town and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a … are a townwide or a part-town charge. The general rule is that all taxes for town purposes must be levied on the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 95-24
… a mandatory reserve fund for the payment of debt service to the extent that the aid is not applied directly to pay for the project or to retire obligations issued in anticipation of the aid. … Whether this aid may be used to pay operating expenses of the school district or is …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 95-3
… the cities in the manner provided by section 1262(c). This is in reply to your request for our opinion concerning the … Any city or county, except a county wholly within a city, is authorized to impose within its boundaries either a … see also Tax Law, §1105[b], [d]-[f]). A general sales tax is applicable to, among other things, utility services, …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 98-4
… of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and Duties (delegation to of duties in connection with correction of errors) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 91-46
… §201; STATE CONSTITUTION, ARTICLE XIII, §7: A county clerk is not a State officer for purposes of the State … Opn No. 84-45, supra , we concluded that the county clerk is not a "state officer" for purposes of article XIII, §7 of … characterization of a district attorney as a State officer is conceptually incompatible with the broad authority …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 2004-1
… Law §209-b[1][a]). Pursuant to section 209-b(1), the squad is authorized to render services in case of accidents, … required, as well as in the case of alarms of fire. There is nothing in section 209-b(1) suggesting that services in … to those involving an ambulance. To the contrary, it is apparent that such services include both ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1XI-A.3 Purchase Orders – XI-A. Purchasing
… of purchase orders. Overview A purchase order (PO) is an ordering document authorizing a vendor to provide goods … which includes selecting the unit of measure that is in accordance with the contract or most closely associated to what is being purchased. For example, when an agency creates a PO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… fully implemented the new Department of Motor Vehicles (DMV) toll enforcement regulations, and whether there are … 127.14) was implemented in January 2016 that allows the DMV to suspend vehicle registrations for owners with five or … on drivers. TBTA also did not fully utilize the new DMV registration suspension program, as evidenced by submitting …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesState Agencies Bulletin No. 2370
… Pursuant to the Memorandum of Agreement dated 07/09/2025 between DOCCS and the New York State Correctional … on or after 07/09/2025) OT Eff Date Same as Effective Date Annual Addl Earnings: $1,500 End Date: Leave blank (see … OSC will be mailing a Request for Special Wage Payment Report to inactive individuals who are 62 or older in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-communityState Agencies Bulletin No. 2039
… Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care … purposes. Tax Information: These monies are taxable income and are subject to all employment taxes and income taxes. These monies will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsSUNY Bulletin No. SU-336
… of the Laws of 2018 implemented the agreement between the State of New York and UUP and provides for Discretionary … are subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-336-2022-uup-discretionary-increasesCUNY Bulletin No. CU-708
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY … in the title High Pressure Plant Tender. The agreement is for the period of April 24, 2018 through May 23, 2022 and … 05/20/2021. The new calculation of Shift Differential is effective 08/24/2020. Eligibility Criteria CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantState Agencies Bulletin No. 2218
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the … eligibility criteria are affected. Background: Pursuant to a side letter contained in the 2023-2026 Agreement between … PEF, employees with peace officer status shall be eligible to receive an incentive payment in return for participating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the … as well as tax revenues. Real U.S. gross domestic product is projected to increase by 4.4 percent in calendar year 2021 … April of 2020, a return to pre-pandemic employment levels is not expected until 2025. “The COVID-19 pandemic’s damaging …
https://www.osc.ny.gov/reports/covid-19-january-21-2021SUNY Bulletin No. SU-223
… using the Reason code CRT (Chg Rate) if the Pay Basis Code is HRY or BIW or the Reason code CSL (Cor Sal) if the Pay Basis Code is ANN and the updated salary for each row, provided the … adjustment may be incorrect. Therefore, the agency is responsible for identifying employees who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District , Montauk Union Free School District , New Hartford Central School District , Potsdam Central School … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits