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Opinion 98 - 19
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (referendum requirement for installment … contracts for the financing of equipment, machinery and apparatus (see 1997 Opns St Comp No. 97-10, p 18). There … is "subject to such vote, referendum or such referendum and vote, as the case may be, in the same manner as provided …
https://www.osc.ny.gov/legal-opinions/opinion-98-19State Agencies Bulletin No. 315
… Effective Date April 26, 2002 Overview Section 392(4) of the Education Law provides that the employer shall not … contributions to the optional retirement program on behalf of the employee until "completion of one year of service, and continuance in service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersOpinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … be sold to generate revenue for the sewer district (see 13 Opns St Comp, 1957, p 294, in which this Office concluded … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… to help municipalities replace lead drinking water service lines. The audit found millions of dollars in state funds … spent on administrative costs rather than replacing lead lines and found that some communities with children with … funding towards finding and replacing lead water service lines, but my auditors found the Department of Health could …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementOpinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district. You ask whether the sale of the real property used for a county sewer district must be approved by a … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18CUNY Bulletin No. CU-721
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2021 PSC 2% General … code will not be identified on the spreadsheet and will need to be adjusted manually by CUNY. Control-D Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryCUNY Bulletin No. CU-746
… agencies of OSC’s automatic processing of the 2022 PSC 2% General Salary Increase and provide instructions for payments … CUNY and PSC for the Term of 12/01/2017 – 02/28/2023, a 2% general salary increase is authorized effective 11/01/2022. … 12/16/2019 board meeting. Effective Dates: The 2022 PSC 2% General Salary Increase is effective 11/01/2022 and will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-746-2022-professional-staff-congress-psc-2-general-salaryDivision of Housing and Community Renewal Bulletin No. DH-142
… taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salaryUnified Court System Bulletin No. UCS-206
… October 2014 Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … Non-Judicial Employees: Bargaining Units 86, 88 and CT Background Chapter 400 of the Laws of 2014, which … and Unrepresented employees in Bargaining Units 86, 88 and CT. Effective Date(s) The October 2014 Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctTown of Windsor – Capital Project (2025M-52)
… stored inside. The Town secured funding totaling $7.5 million to construct a new highway garage and began reconstruction in 2022 at a total cost of $6.7 million. Audit Summary Although three Project construction …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Hazard Mitigation and Coordination
… York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations. The audit covered the period … hit New York City 10 years ago, on October 29, 2012, and in its wake left hundreds of thousands of New Yorkers …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationState Agencies Bulletin No. 2336
… salary warning message, “Requested salary rate must be at the hiring rate when Action of PAY and Reason of NEW is … be submitted to the Payroll Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2336-april-2025-public-employees-federation-pef-3-salary-increaseTaxes and Your Pension
… withholding is the amount of federal income tax withheld from your monthly pension payment. Your 1099-R tax form shows … tax or revenue agency. Federal Tax Withholding NYSLRS is required to withhold federal income tax from your pension … paid to a beneficiary, a taxable loan for members or the withdrawal of member contributions, to the IRS and is …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionIX.12.K Functional Clearance Patterns – IX. Federal Grants
… holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued from … holds federal funds in its accounts pending payment to a payee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsOpinion 92-41
… concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 … McAfee v State , 1 Misc 2d 545, 145 NYS2d 547; cf ., e.g., O'Connor v City of New York , 58 NY2d 184, 460 NYS2d 485; …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 92-32
… significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. The town has contacted an … et seq .) is pertinent here. Article 5-K, relating to historic preservation, was enacted to " ... encourage the …
https://www.osc.ny.gov/legal-opinions/opinion-92-32DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… to dangerously low levels jeopardizing public services and long-term infrastructure investments, according to an … as of Dec. 31, 2016, the county's combined unassigned and assigned fund balance (excluding appropriated fund … $56 million higher. While the County Executive and County Legislature are responsible for determining the …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli & NYC Make it Easier to Save for College
… New York's 529 College Savings Program Read or download the Direct Plan disclosure booklet here or go …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeOpinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and remainder of …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Unified Court System Bulletin No. UCS-213
… 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/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-sn