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DiNapoli: Tax Cap Set at 2% in 2023
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, … expected or planned, making it harder to adhere to the tax cap as they prepare their budgets for 2023.” DiNapoli said … round of American Rescue Plan Act (ARPA) funds. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Sexual Offense Evidence Collection Kits (2019-S-44) 180-Day Response
To determine if the Division of State Police’s (Division) Crime Laboratory System (CLS) processed Sexual Offense Evidence Collection Kits in compliance with Executive Law Section 838-a: Maintenance of Sexual Offense Evidence Kits (Executive Law).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s44-response.pdfOpinion 93-11
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of with respect to … Purchase Contracts (computation of 115% limitation) WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for … the installment purchase contract plus those outstanding, together with the amount of "outstanding indebtedness, would …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Town of Java – Tax Collection Remittance (P1-24-21)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21State Agencies Bulletin No. 2246
… Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed automatically or who require an … in the SSU bargaining units listed above may be eligible for a one-time lump sum payment. The one-time lump sum … Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 2165
… End Dates listed above. Employees must have continuous service as stated in Civil Service Law Section 130.3(c) from 06/06/2023 through … (Institution) for any length of time. Employees who have service between 06/06/2023 and 10/12/2023 (Administration) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-paymentState Contract and Payment Actions in January
… Interest auditors. Office of General Services – Design & Construction $18.7 million with Con-tech Building Systems … for the indoor sports complex and Kenneth P. LaValle Stadium at Stony Brook University. $3.6 million with Upstate … improvements at SUNY Cortland. $1.3 million with Nafees Construction Corporation for restroom upgrades at SUNY …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-januaryState Agencies Bulletin No. 1928
… payment, all retroactive adjustments will be paid in the most current agency. If an employee receives a payment and … payment, the retroactive adjustments will be paid in the most current agency of the Employee Record Number in which … automatic negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… payment, all retroactive adjustments will be paid in the most current agency. If an employee receives a payment and … payment, the retroactive adjustments will be paid in the most current agency of the Employee Record Number in which … automatic negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesDiNapoli Releases Municipal Audits
… Town officials have not established future plans for this cash. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsOther Bulletin No. 83
… Purpose: The purpose of this bulletin is to provide the State University … Service Law, Article 8, Section 131 and the Division of the Budget Bulletin D-1153 provide for payment of performance advances effective April 1, 2025, to eligible … The purpose of this bulletin is to provide the State University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfModel Code of Ethics for Local Governments - Frequently Asked Questions
… a discretionary function requires the exercise of judgment. Examples of discretionary functions include: … is an officer of the organization (Section 2[c]). In this case, as an officer of the non-profit, the town board member … against the municipality on behalf of his or her spouse or minor children. For example, a municipal officer or employee …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingSubmitting Final Payment and Service Information – When Employees Retire
… a PFRS member and your organization reported some or all of their earnings and service using legacy reporting, NYSLRS requires five years of payroll records to calculate their pension benefit. You must submit photocopies of payroll records and payments by mail —do not email the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationState Agencies Bulletin No. 2280
… agency instructions for processing the 2024 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees: … of Military and Naval Affairs authorize a 2024 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates: The 2024 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2392
… to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using … Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 94-31
… article 14 of the Civil Service Law (§200, et seq.; the "Taylor Law"). It is well-established that, pursuant to this …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 88-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … and which is entered as second class mail matter in the post office of a city within the county in which the town is … in, and which is entered as second class matter in the post office of the town. Town Law, §64(11) authorizes a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 89-50
… of drainage and to protect property within the town from floods, freshets and high waters. Section 64(11-a) also … of the State Constitution which prohibits municipalities from giving or loaning money or property to or in aid of any … of municipal tort liability. In summary, it is apparent from the above discussion that the town could, subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50