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Opinion 93-2
… that former subdivision four was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 90-58
… 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-90-58DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Local sales tax collections in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyState Agencies Bulletin No. 2091
… is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background Pursuant to … regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies on submitting Travel and … the expense report, approve the expense report and have it audited and approved at OSC before the next PayServ load …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesMental Health Training Component of the New York SAVE Act (2022-MS-1)
… to the following School Districts: Belleville-Henderson Central School [pdf] , Burnt Hills-Ballston Lake Central … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Tupper Lake Central School District – Records and Reports (2021M-14)
… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which … could have reduced the District’s tax levies, and $480,853 in project expenditures were not submitted for timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the payer of last resort. Several entities are responsible for coordinating services on behalf of individuals who are … to delivering services, hospice providers are responsible for developing a comprehensive plan of care and coordinating …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPersonal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxSUNY Bulletin No. SU-361
… Processed Agencies submitting a transaction to update the Pay Rate field for an employee whose 2024 UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingDiNapoli: Local Sales Tax Collections Up Slightly in May
… decline. Franklin County had the largest decline at 11.4%. Rockland County experienced the strongest growth at 7.2%. Monthly sales tax collections are from the cash …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… contracts to OSC for its approval. OSC has developed the form "Governmental Entity Representation Concerning … in numbers 1 through 6 below. The completed and signed form shall be included in the procurement record submitted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… with respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which a contract … being spent appropriately with responsible contractors; and The procurement record on file with the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… in the first quarter compared to the same period last year, according to State Comptroller Thomas P. DiNapoli. … 2020. “Although collections remain down compared to last year, there are signs of improvement as the state continues … in a row that overall collections have dropped statewide year-over-year. From April 2020 through March 2021, statewide …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021State Agencies Bulletin No. 2185
… the instructions below if an update to the employee’s SRA or TDA election for 2024 is necessary. Note: Agencies must … first day of the current, unconfirmed pay cycle. To start or change Flat Amount (for employees of SUNY, Education … Department, School for the Blind, and School for the Deaf) or the Percent of Earnings election (for employees of CUNY), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 90-21
… and duties of its officers and employees. In addition, section 10(1)(ii)(d)(3) authorizes towns to supersede any … St Comp No. 85-46, p 62). One of the exceptions stated in section 10(1)(ii)(d)(3) prohibits a town from superseding the … the Town Law relating to town finances. Article 8 includes section 119 which, as noted above, requires the town clerk to …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 89-11
… This opinion represents the views of the Office of the State … to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to disabled or … tax moneys of a fire department consisting of a single company must be used for the benefit of the department, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 90-31
… 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 MEETINGS AND … a local law which is inconsistent with section 41. In our opinion, a local law which purports to authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Agencies Bulletin No. 2065
… of this bulletin is to notify agencies of an automatic dues increase and a one-time adjustment to recoup retroactive … in Bargaining Units 61 from years 2016 through 2022, with union dues withheld (Code 202) are affected. Background: Per … the request of the New York State Law Enforcement Officers Union, Council 82, OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cio