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Understanding Your GASB Report – Governmental Accounting Standards Board
… due. Employer Allocation Percentage or Proportionate Share A measure of an employer’s relative share of a cost-sharing pension plan as compared to all …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportSecurities Coordinating Committee
… Transportation Authority (MTA) which also represents the NYC Transit Authority (TA) and the Triborough Bridge and … activity of the Committee. They include: City of New York (NYC) Port Authority of New York and New Jersey (PANYNJ) NYC Housing Development Corporation (HDC) NYC Municipal Water …
https://www.osc.ny.gov/debt/securities-coordinating-committeeOpinion 2002-5
… whether a town may provide in its proposed budget for the next fiscal year an appropriation, to be funded by real … Whether a town may provide in its next fiscal year proposed budget an appropriation funded by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2006-5
… A town board may reduce the salary of an elected town officer, other than a town justice, during a term of office … referendum. You ask whether the salary of an elected town officer, other than a town justice, may be decreased during the officer’s term of officer by town board resolution. Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2007-2
… ( cf., e.g., Education Law §6304[1][c]; Real Property Tax Law §§804[1], 844[1], 900[1], 1314[1], 1402[3][d]; Town … the charge back must be added to the city or town property tax levy because County Law §233-a(3)(e) excludes the charge back from the computation of the county’s tax limit and, in so doing, provides that “[a] tax so levied …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for … Whether the sale of the real property used for a county sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… to offset ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may … treatment (Town Law, §198[10-f][a][ii]). Town Law, §§202(3) and 202-a(1) provide that the costs of establishment …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 94-7
… General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may impose fees upon … however, represents a fundamental limitation on home rule powers (Albany Area Builders v Town of Guilderland, 74 NY2d … General Municipal Law, §209-b(4) pursuant to its home rule powers. July 8, 1994 James L. Breen, Esq., Village Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 2001-12
… body has determined by adoption of a local law, ordinance, bylaw, resolution, rule or regulation to confer the benefits …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Public Authorities – 2021 Financial Condition Report
… the Public Authorities Reporting Information System (PARIS). The data contained in PARIS and used in this report are self-reported by the …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… the Public Authorities Reporting Information System (PARIS). The data contained in PARIS and used in this report are self-reported by the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesState Comptroller Thomas P. DiNapoli Statement on New State Budget
… struggling to recover from the economic devastation caused by COVID-19. More than a year into the pandemic, the number … struggling to recover from the economic devastation caused by COVID19 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
The New York State Health Insurance Program NYSHIP administered by the State Department of Civil Service Civil Service is one of the nations largest publ
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesWSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. (WSP) were … New York State has approximately 17,607 highway bridges, of which 43% (7,571) are owned by the Department. The …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incCUNY Bulletin No. CU-784
… represented by SEIU, Local 246 in Bargaining Unit T1 are affected. Background: Pursuant to the duly adopted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-784-service-employees-international-union-seiu-local-246-duesCUNY Bulletin No. CU-795
… employees represented by IBT, Local 237 in Bargaining Unit TS. Affected Employees: Employees represented by IBT, Local 237 in Bargaining Unit TS are affected. Effective Dates: Changes will be effective … employees represented by IBT Local 237 in Bargaining Unit TS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-795-international-brotherhood-teamsters-ibt-local-237CUNY Bulletin No. CU-820
… increase for employees represented by IUPAT, Local 1969, in Bargaining Unit T5. Affected Employees: Employees represented by IUPAT, Local 1969 in Bargaining Unit T5 are affected. Effective Dates: Effective in employees’ paychecks dated April 3, 2025. OSC Actions: At …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-820-international-union-painters-and-allied-trades-iupat-localCUNY Bulletin No. CU-866
… Per the request from IBT, Local 237 dated March 11, 2026 membership dues for employees in Bargaining Unit TS … Changes will be effective in paychecks dated April 16, 2026. OSC Actions: At the request of IBT, Local 237, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-866-international-brotherhood-teamsters-ibt-local-237Property Tax Credits
… The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the … Tax Law. Background The Department’s administration of Property Tax Freeze, Property Tax Relief, and STAR credits … The objective of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits