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Opinion 92-17
… of law, include a share of county sales tax revenues for towns. You ask whether a sales tax agreement entered into … a portion of the county sales tax revenues not set aside for county or school district purposes shall be distributed … subdivision (a) of Tax Law, §1262, a county may set aside for county purposes or educational purposes all or any …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 2017
… 7, 2022 via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency Actions: Agencies should … Questions regarding this bulletin may be directed to the Payroll Services mailbox. Please reference Bulletin No. 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksOpinion 94-9
… which was designated as an official newspaper of a village from prior to 1940 through 1970, and which would otherwise … was designated as the official newspaper of a village from prior to 1940 through 1970. County Law, §214(2) … publication of all local laws, notices and other matters required by law to be published. Although section 214 does …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 89-44
… moneys during the month for which they are reporting. You ask if acting village justices are required to file a …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 264 (36 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not properly identify all potable water outlets for sampling or exemption as required by NYS Public Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… even greater declines than the nation in fourth grade math and reading. New York’s largest drops were in … percent for Asian students, 39 percent for White students, 15 percent for Hispanic students, and 14 percent for Black … ; John Hildebrand, “NY Schools Have Spent Only About 20% of Billions Received in …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryCUNY Bulletin No. CU-721
… (Cor Sal) with the salary that corresponds to the new step on the 11/15/2021 salary chart if the employee … who are in Active or Paid Leave status on 11/14/2021. The new salary will be calculated by increasing the existing … The spreadsheets include: Employee Id Empl Record Number Name Effective Date Effective Sequence Employment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryOpinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 88-65
… §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 2004-7
… tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of … v City of New York , 43 NY2d 253, 401 NYS2d 173; see also NY Const, article IX, §2[c][8]; Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7State Public Health Emergency Medical Stockpile
… machines. Unlike normal procurement circumstances, DOH was not involved in decisions regarding ordering supplies and DME … sampled worth $329,790, we found that DOH could not provide proof of delivery for 140 pieces of DME (e.g., … onset of COVID-19 (as of November 2020). Of the total DME available for use (including pre-COVID-19 inventory), only …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… Tax collections are projected to fall next fiscal year for the first time since the Great Recession. “New York City has been … DiNapoli said. “The city faces a number of significant budget risks, including additional revenue losses, and …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionMotor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice … State Executive Law under Article 36-A (Law), is intended to provide an integrated means to prevent, deter, and reduce …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programOrdinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… service you might have earned before attaining age 60, but not more than one-third of your FAS. The benefit would also … mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not receive an annuity based on those contributions. If you …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362New York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… Four Out of Five Small Businesses in NY Continue to Report a Negative Overall Impact From COVID-19 One year since the … of small businesses nationally reported a negative impact; by the first week of March that figure declined 18 percent to … Protection Program provides small businesses loans for payroll and other qualified expenses. The loans can be …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Making Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … twenty-five thousand or more inhabitants according to the latest federal census, for city purposes, two per centum; (c) … bonds (Article VIII, §5[D]). Article VIII, §10-a, in effect, reduces the total amount of property taxes that may …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Divorce – Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1642/divorce