Search
Opinion 88-55
… fire company which constitutes the village fire department to submit its books and records pertaining to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board for audit, the village board may make … Whether a village has authority to audit or require the audit of the books and records of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 88-78
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by … -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) … pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on or before the last day of each … New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… but rather, is to procure such goods or services for the State through a contract with a third party (the … acts as a procurement conduit and enter into contract(s) “for” the state agency. In such situations, the third-party … the State Contractor and the Third Party Contractor for those goods or services are contracts “for” the State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateState Agencies Bulletin No. 1470
… processing of the repayment of Council 82 SSPU DRP reductions. Affected Employees Employees whose balance of Council 82 SSPU DRP reductions is less than zero (0) in one or more record number … June 22, 2012, the balance of each employee’s actual DRP reductions will be repaid to the employee in equal biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planState Agencies Bulletin No. 1591
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … Immediately Background Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1269
… Purpose To inform agencies of the new Earnings Code to be used to report the taxable value of personal use of an … To inform agencies of the new Earnings Code to be used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 1404
… the beginning of the pay period of the first pay check in calendar year 2015 Effective Date(s) Effective the beginning … a schedule other than the defaulted schedule during the week the employee went on a paid workers’ compensation leave, … Emp WC Leaves page if the schedule worked during the week the employee went on paid workers’ compensation leave is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationOpinion 2000-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- … for town water system) TOWN LAW §§197, 197-a: If a town, on behalf of a water district, contracts with a water …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … provisions; the making of employer contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … provisions; the making of employer contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… POLICIES This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial System (SFS), as well as a summary of State Archives’ and the Office of the State Comptroller … This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceNew York’s Economy and Finances in the COVID-19 Era
… Yorkers’ average student loan balance rose by 3.9 percent from the previous year to $37,600 as of June 2020, according to newly available data from the Federal Reserve Bank of New York. That figure has … past due accounts that are late 90 days or more) decreased from 11.1 percent in 2019 to 7.4 percent in 2020, a drop of a …
https://www.osc.ny.gov/reports/covid-19-january-7-2021Upstate Transportation Authorities Suffer Revenue Plunge
… COVID-19 pandemic created unprecedented challenges for the State’s regional transportation authorities by disrupting … public transportation in four upstate areas of New York State. 1 Combined, the Capital District Transportation … and RGRTA; PARIS All four authorities are highly reliant on subsidies. State subsidies account for more than 50 …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Contract and Payment Actions in July
… million with 250 Broadway Owner LLC for leased space in New York City. $5.8 million with Sharan Builders Inc. to … State Park in Suffolk County. $1.1 million with Riverbank Restaurant LLC for a restaurant and catering concession at …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyState Contract and Payment Actions in August
… University. $10.2 million with BFSS LLC to lease a parking lot on Corliss Avenue in Johnson City at Binghamton …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… may push some local governments closer to the edge of a fiscal cliff, according to a report released today by State … of Washington, local governments need to shore up their fiscal foundations,” DiNapoli said. “By focusing on ensuring … of unrestricted state aid to local governments. The State Fiscal Year (SFY) 2024-2025 Enacted Budget provides $715 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… expenditures are the various forms of compensation for State employees and certain non-employees that are chargeable … . Regular Personal Service – Regular are salaries paid to State employees who are in annual salaried positions. SFS … 50101 Regular Employee – Base Salary Salaries paid to State employees who are in annual salaried positions. 50104 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceState Police Bulletin No. SP-189
… following: Code Narrative 406 Strike/Disciplinary Fine 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information These monies are taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeState Agencies Bulletin No. 1407
… Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS … has a Pay Basis Code of HRY and a Grade equal to 600 or 800, OSC will automatically increase the salary by applying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1407-april-2015-management-and-confidential-mc-salary-increase