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Opinion 95-15
… to charge public library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks … share of tax refund) EDUCATION LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 89-49
… named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the value of the subject matter … value, the fee charged would be $27.00. This is in reply to your inquiry concerning the imposition of fees by a … a comparable proceeding brought for the appointment of a trustee. November 27, 1989 Michael Colodner, Counsel State of …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 88-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by a one-to-six family residence located within the state which receives money from a mortgagor for the purpose of payment of real …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-23
… permit the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's … the statement by the town officer whose action gave rise or origin to the claim may be based on that officer's … that the claimant certify or verify vouchers presented for payment (Town Law, §118[1]). Such a certification or …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 2005-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Permissive (procedures for when a BOCES transfers money into an employee benefit accrued liability reserve … also referred to as a referendum on petition (see 50 NY Jur 2d §720), may be generally described as a referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Unified Court System Bulletin No. UCS-348
… who meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau … of the April 2025 Salary Increase. The report is sorted by Department ID, then alphabetically by employee name. NHRP709 – Mass Salary Increase Exception …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salarySUNY Bulletin No. SU-203
… Purpose To inform agencies of new earnings codes and procedures for processing the … Reduction Plan. Affected Employees Employees in the State University Professional Services Negotiating Unit … the purview of the Agreement between the State of New York and the United University Professions. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesSUNY Bulletin No. SU-209
… Purpose To inform agencies of new earnings codes and procedures for processing the … Reduction Plan. Affected Employees Employees in the State University Professional Services Negotiating Unit … the purview of the Agreement between the State of New York and the United University Professions. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesState Agencies Bulletin No. 2255
… employees who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. … Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3State Agencies Bulletin No. 1416
… of Payment In accordance with the 2011-2015 PEF/New York State Agreement, teachers who have elected to be paid over … for Calendar and 21P Teachers When an employee leaves State service or moves into a bargaining unit not under the … pay process will automatically pay any retroactive money due. Transferring Between Agencies - Fall of 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1416-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1261
… of Payment In accordance with the 2011-2015 PEF/New York State Agreement, teachers who have elected to be paid over … for Calendar and 21P Teachers When an employee leaves State service or moves into a bargaining unit not under the … pay process will automatically pay any retroactive money due. Transferring Between Agencies – Fall 2013 Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1758
… of Payment In accordance with the 2016-2019 PEF/New York State Agreement, teachers who have elected to be paid over … for Calendar and 21P Teachers When an employee leaves State service or moves into a bargaining unit not under the … pay process will automatically pay any retroactive money due. Transferring Between Agencies – Fall of 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1758-restoration-contract-pay-and-additional-pay-21p-institution-teachersDespite Progress, Pay Gap for Women Persists
… March 24, 2022 PDF Version Each March, the United States observes Women’s History Month to recognize … and accomplishments of women. March is also when “Equal Pay Day,” which represents how many additional months women … (See Figure 1.) The 2019 national wage gap was $10,150, with women earning 81 cents for every dollar paid to men on …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… New York State Comptroller Thomas P. DiNapoli visited the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove … what happened to synagogues in Germany during the events of Kristallnacht (“The Night of the Broken Glass”) to the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerTown of Freetown - Records and Reports (2018M-213)
… the Supervisors maintained complete, accurate and up-to-date accounting records and reports to allow the Board to … reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213DiNapoli Releases Mid-Year State Cash Report and Review
… State tax collections of $34.2 billion through the first half … a copy of the mid-year report, visit: http://www.osc.state.ny.us/reports/budget/2014/2014-15_midyear_report.pdf For a … of the September cash report, visit: http://www.osc.state.ny.us/finance/cbr.htm Since becoming Comptroller, DiNapoli …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewOversight of Information Technology Consultants and Contract Staffing
… 2018 and subsequent documentation and information provided by ITS through April 29, 2019. About the Program ITS provides … other purchases, including those for IT services provided by consultants and contract staff. ITS procures IT …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingAdministration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance … (Department) has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer Taxes …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesTown of Butternuts – Accounting and Reporting (2016M-323)
… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Selected Safety and Security Equipment at Train Stations
… such as CCTV cameras, CAIs, monitors, and digital video recorders (DVRs). The CCTV system is not publicly … in each portico, or about six to eight per location. CCTV video from these cameras is recorded on a local DVR and not … the turnstiles – Automated Fare Collection pay areas. The video from the new system is reviewed about once per day, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stations