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State Agencies Bulletin No. 2271

… Value of Personal Use (AC 3173) to OSC before January 3rd, 2025.     Form AC3173, approved by OSC, is the only … paycheck or direct deposit advice. Supporting Documents: Guidance on Determining the Value of the Personal Use of Employer-Provided Vehicle Guidance on Determining the Value of the Personal Use of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-provided

Opinion 94-16

… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Banking Transactions … of the stock of a bank named as a depository of the IDA. In addition, disclosure of interest pursuant to General …

https://www.osc.ny.gov/legal-opinions/opinion-94-16

State Comptroller DiNapoli Releases Municipal & School Audits

… at 21 school districts that had 26,099 enrolled students for the 2023-24 school year properly identified, reported or … by officials, and 418 could not be matched to a district test result because records were not available and district … service providers. Officials also did not update and test IT contingency planning and backup procedures or provide …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits

Opinion 90-56

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 245 [repealed and reenacted as section 242, L 1953, ch 420] of the Military Law may be denied or diminished" ( … that are specifically granted or required by statute (see, e.g., 31 Opns St Comp, 1975, p 126). Further, there is no …

https://www.osc.ny.gov/legal-opinions/opinion-90-56

DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments

… The expiration of one-time federal pandemic aid, combined with state aid … revenue may push some local governments closer to the edge of a fiscal cliff, according to a report released today by … Thomas P. DiNapoli. The report provides an overview of these revenue sources and how they have affected local …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governments

Opinion 2007-8

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of … to the district under a contract to obtain an audit of the fire company …

https://www.osc.ny.gov/legal-opinions/opinion-2007-8

Opinion 2010-2

… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … 236, affd 19 AD3d 284, 799 NYS2d 186, appeal dismissed 5 NY3d 878, 808 NYS2d 138). The method of sale chosen is … In that case, the City of New York was selling two public radio stations. The City's decision to sell the stations to a …

https://www.osc.ny.gov/legal-opinions/opinion-2010-2

State Agencies Bulletin No. 1135

… Purpose To inform agencies of new earnings codes and procedures for processing the … within the purview of the agreement between the State of New York and the Police Benevolent Association of New York State, Inc. Effective Date(s) The 2011-2012 APSU … To inform agencies of new earnings codes and procedures for processing the 20112012 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1135-2011-2012-deficit-reduction-plan-employees-agency-police-services-unit

Opinion 96-19

… with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION … acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and Duties (joint … Both the town and the fire district must comply with all statutory requirements applicable to the individual …

https://www.osc.ny.gov/legal-opinions/opinion-96-19

Opinion 92-30

… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of 1964. It should be noted, however, that recent court cases have held public officials to a high standard of …

https://www.osc.ny.gov/legal-opinions/opinion-92-30

Opinion 92-13

… in a county not having a board of supervisors may, by the adoption of a single local law, increase the terms of office … town clerk and the town supervisor to four years by the adoption of either a resolution or local law. In either case, … in your inquiry, we conclude that the town, by the adoption of a single local law subject to mandatory …

https://www.osc.ny.gov/legal-opinions/opinion-92-13

Opinion 98-5

… This opinion represents the views of the Office of the State Comptroller at the time it was … this purpose, a "contract" includes any express or implied claim, account, or demand against or agreement with a … exceptions in article 18 are applicable, are questions of fact to be determined in the first instance at the local …

https://www.osc.ny.gov/legal-opinions/opinion-98-5

Opinion 2001-11

… fire district fire department who owns more than 5% of the stock of a corporation would not have a prohibited interest … fire district fire department who owns more than 5% of the stock of a corporation would have a prohibited interest in … of stockholdings when less than 5% of the outstanding stock is owned or controlled, directly or indirectly, by the …

https://www.osc.ny.gov/legal-opinions/opinion-2001-11

State Agencies Bulletin No. 2366

… the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … for the period November 1, 2024, through October 31, 2025, as income on the employee’s 2025 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-provided

Opinion 94-15

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 3701). General Municipal Law, §11, as amended by L 1992, ch 708, authorizes local governments, including school … General Municipal Law, §11, as amended by L 1992, ch 708, however, is not limited to investments of "moneys of" …

https://www.osc.ny.gov/legal-opinions/opinion-94-15

State Agencies Bulletin No. 2159.1

… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … Value of Personal Use (AC 3173) to OSC before January 3rd, 2024.    Form AC3173, approved by OSC, is the only acceptable …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-provided

State Agencies Bulletin No. 2159

… are fringe benefits.   Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes.  … Value of Personal Use (AC 3173) to OSC before January 3rd, 2024.    Form AC3173, approved by OSC, is the only acceptable …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-provided

DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion

… orientation in nominating new board members, and include women and people of color in the candidate pool from which it … standing for re-election at companies that have no women on their boards. In situations where a company has just …

https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusion

State Agencies Bulletin No. 1944

… after 12/31/2017 and before 01/01/2026), the maximum fair market value of a vehicle (automobiles, vans, trucks) made … of using the Prorated Annual Lease Value method or the Daily Lease Value method. Commuting Rule  – Appropriate when …  – Most restrictive method and cannot be used if fair market value exceeds set amounts in the year the vehicle was …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-provided

State Agencies Bulletin No. 2059

… 31, 2017, and before January 1, 2026), the maximum fair market value of a vehicle (automobiles, vans, trucks) made … of using the Prorated Annual Lease Value method or the Daily Lease Value method. Commuting Rule – Appropriate when … is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-provided