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Opinion 89-47
… FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, … of the Town Law, a town board may, after a public hearing, dissolve a fire protection district and add the whole of the … excluded portion to the adjoining fire district. The fire commissioners of the fire district must consent, in writing, …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Archived: Legislative Session 2017–2018
… to limitations on state-supported debt; and providing for the repeal of certain provisions upon expiration thereof … Laws of 2017 – A.7089 (Magnarelli) / S.5785 (Marchione) – Increases transparency relating to the contract negotiation process for fire protection contracts between incorporated fire …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018State Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the new … BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the calculation of Pre-Shift Briefing is necessary. Per … 04/04/2019 (Administration). Additionally, changes to the Pre-Shift Briefing program were made to correctly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… District of New York, Thomas P. DiNapoli, New York State Comptroller, Shantelle P. Kitchen, the Special Agent in … the trust his fellow volunteer firefighters placed in him by allegedly stealing $5.7 million of their money over a period of more than 13 years as their elected …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportSUNY Bulletin No. SU-269
… Purpose To inform State University of New York (SUNY) agencies of the … to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. State employees who are represented by a union may be covered if Paid Family Leave is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityDiNapoli Releases Report on SFY 2024-25 Financial Plan
… finances, economic competitiveness, and ability to offer services effectively over the long term. “The current … will likely lead to an increase in demand for government services, putting further pressure upon the estimated budget … key performance data on the state’s essential programs and services and to understand how financial plan decisions may …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli Report Tracks MTA's Shifting Revenue Streams
… trips last year than in 2019, and paid ridership for NYC Transit buses was down 42% compared to 2019. Commuter … of an increase to the payroll mobility tax (PMT) rate in NYC in 2023. In 2024, 70% of the MTA’s revenue came from … million in SFY 2013 to $1.3 billion in SFY 2025 due to consumption growth and more recently, rising prices. Economic …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streams2023 Financial Condition Report – 2023 Financial Condition Report
… Despite significant uncertainty caused by inflation and other factors, State Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for schools, health care and other programs. At the same time, new risks to financial …
https://www.osc.ny.gov/reports/finance/2023-fcrAccounts Payable Advisory No. 71
… Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, Section XII.5.K – Processing Payments Subject to Federal Reporting Guidance : The Internal Revenue Service … revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingCity of Troy – Budget Review (B18-5-8)
… and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8State Police Bulletin No. SP-131
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-131-2010-state-police-holiday-bonus-paymentState Police Bulletin No. SP-116
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-116-2009-state-police-holiday-bonus-paymentState Police Bulletin No. SP-139
… (NYSPIA) and provides for an annual Holiday Compensation (Bonus) payment for employees who are members of NYSPIA … on Paid Leave status on 11/1/11 are eligible for a Holiday Bonus payment in the amount of $1,536. Eligible employees on … not included in the calculation of overtime. There will be no direct deposit for this payment. Tax Information This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-139-2011-state-police-holiday-bonus-paymentState Agencies Bulletin No. 1105
… To provide agencies with instructions for processing taxable educational assistance benefits for 2011. Affected … Reference Per IRS Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance … under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsState Agencies Bulletin No. 1279
… to an employee under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 … provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a nonqualified … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1279-educational-assistance-benefitsDiNapoli: State's Cash Position is Strong
… State tax collections through the first five months of the state fiscal year were $26.9 … fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDiNapoli Releases October State Cash Report
… spending, contracts and other fiscal issues. These are easily accessible on his transparency website called Open …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportCity of Troy – Budget Review (B22-5-7)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … New York Office …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Oversight of Select High-Technology Projects (Follow-Up)
… Projects (Report 2017-S-60 ). About the Program Empire State Development (ESD) is the chief agency responsible for … and fiscal benefits. ESD supports high-tech sectors by providing loans and grants and administering tax credit … and/or Buffalo Billion portfolio to ensure that taxpayer money was effectively spent and was producing the intended …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followState Agencies Bulletin No. 2236.1
… report changes to maintenance deductions by inserting a new effective dated row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-meals