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Opinion 88-52
… college officers and employees who are directors of a not-for-profit corporation which purchases real property from … college officers and employees who are directors of a not-for-profit corporation which purchases real property from … However, the interest would not be prohibited. This is in reply to your letter concerning the proposed sale to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Agencies Bulletin No. 2161
… Purpose: The purpose of this bulletin is to inform agencies of the New Locked Query (LQ_TAX_NEW_W4_REQUIRED) to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected … The purpose of this bulletin is to inform agencies of the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… Objectives To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the date of the … for certain out-of-network claims is 80 percent of the R&C rate for the service. R&C rates are updated every six months. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOpinion 91-55
… Law, §123.00[g]). The Comptroller is then required to make a determination as to the extent to which any such … improvement. It has been held that "[d]epreciation expense does not represent an actual expenditure of money ... but is … been held that "[d]epreciation is a mere book figure which does not either reduce the actual dollar income ... or …
https://www.osc.ny.gov/legal-opinions/opinion-91-55State Agencies Bulletin No. 1947
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … Hiring Rate of the employee’s grade on the effective date from the 04/01/2018 PEF Salary Schedule. The 04/01/2019, … as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2019, April 2020, and/or April 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefOpinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 88-55
… that bear on the issues discussed in the opinion. FIRE COMPANY- Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring … for audit); (regulating fund raising activities of village fire department) VILLAGE BOARD -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by an annual salary and an extra lump sum amount at the end of the year …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by section 5225 of … the counsel for MVAIC represents the appellant on behalf of MVAIC but the corp itself is not named as a party or …
https://www.osc.ny.gov/legal-opinions/opinion-96-5What Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under 'My Account Summary.' … tier determines eligibility for benefits the formula used to calculate them and more …
https://www.osc.ny.gov/retirement/members/what-tier-are-youOpinion 95-23
… audited by the town comptroller, may, in determining the form of vouchers to be presented for audit, permit the … by section 118(1) ( cf . CPLR, §3021 which requires a verification made by a nonparty to set forth the grounds for … for payment (Town Law, §118[1]). Such a certification or verification would provide a statement by the claimant that …
https://www.osc.ny.gov/legal-opinions/opinion-95-23State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Estimate Your Pension
… Understanding your pension and finding out how much you can expect to receive is an important part of … To get started: Sign in to Retirement Online . Look under My Account Summary . Click Estimate My Pension Benefit … you will need to enter information. So, you’ll need to know your earnings and service and you’ll need to calculate …
https://www.osc.ny.gov/retirement/members/estimate-your-pensionOpinion 91-43
… us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory duties … Concerning opinions 34 Opns St Comp 1978 p 6 and 1990 Opns St Comp No 9021 p 50 …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 90-24
… (see, e.g., Town Law, §64[6]; Village Law, §1-102[5]; County Law, §215[2]). In prior opinions, this Office has …
https://www.osc.ny.gov/legal-opinions/opinion-90-24State Agencies Bulletin No. 2261
… Code 0001 0001 if the new salary is below Job Rate 2025 if the new salary is equal to Job Rate 0004 0001 if the new salary is below Job Rate 2025 if the new salary is equal to or greater than Job Rate … must report the projected increment code for the 2024-2025 academic year in the Incr. Code field. Time Entry To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-andOpinion 89-18
… overpayment. An action was commenced alleging due process violations. The court held that, under these circumstances, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 91-29
… of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); (procedure to make fire department recipient of … 1005(a)(3)(A), 1009, 1013; L 1955 ch 639: The Volunteer and Exempt Firemen's Benevolent Association of Lakeview may …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 95-1
… (municipality's responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL … §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a city urban … and ask whether the city is responsible for paying the cost of these benefits in the event the agency has …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 88-34
… and 133. Thus, we expressed the opinion that a public hearing was required pursuant to Town Law, §130 and that … of Vehicle and Traffic Law, §1640(a)(6), neither a public hearing on notice nor publication are required with respect … take effect immediately upon adoption without notice or hearing. Thus, while 21 Opns St Comp, 1965, p 532 pertains to …
https://www.osc.ny.gov/legal-opinions/opinion-88-34