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Opinion 88-56
… and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions … district commissioner, who is a salaried employee of a firm doing business with the district, does not have a … conflict of interest in purchase contracts between the firm and the district if the exception contained in General …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-65
… "Every mortgagee of real property improved by a one-to-six family residence located within the state which receives money from … is a mortgagee of real property improved by a one-to-six family residence located within this state." Thus, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 2004-4
… employee has an "interest" in any "contract" with his or her municipality if the officer or employee receives a direct …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 2001-12
… indemnification provisions of Public Officers Law §18 to cover library employees or whether the provisions must be … was no existing authority for public library boards to cover such employees (see letter from Robert Stone, Esq., … of a school district library may adopt provisions to cover employees or if they must be adopted by the districts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 2000-8
… OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit … services to county) -- Medical Services (county health commissioner as partner with a member of a not-for-profit … MUNICIPAL LAW §§800(3), 802(1)(f): A county public health commissioner who has a real estate partnership with a member …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Oversight of Horizon and Crossroads Juvenile Centers
… whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile … safety of youth and staff and provide youth with required services. The audit covered the period from October 2018 … the New York City (NYC) Administration for Children’s Services (ACS) is charged with protecting and promoting the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersDiNapoli Releases Executive Budget Report
… to slow and billions of dollars in settlement money are spent, according to an analysis of the $154.6 billion Executive Budget released today by State Comptroller Thomas P. … prepared each year following the release of the Executive Budget, provides information to assist in the evaluation of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportOpinion 89-1
… cash upon death in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service … employees is General Municipal Law ("GML"), §92. GML, §92(1) provides that: The governing board of each county, city, … their beneficiaries . [emphasis supplied] Thus, section 92(1) authorizes a town board, by resolution, to provide town …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 92-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … of Ethics (prohibition against county officials serving on boards of not-for-profit agencies) -- Exceptions … 806: A member of a county governing board who also serves on the board of a not-for-profit agency does not have a …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Comptroller DiNapoli Releases State Audits
… selected for review were appropriate. For a track coach, however, officials did not enforce Office of State … balances to be returned on a timely basis. The track coach routinely overestimated the amount of advance funds … he had over $87,000 in outstanding advances. Also, the coach consistently returned unused advance funds more than …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… by the New York City Human Resources Administration (HRA) through its Central Intake Unit (Intake Unit) and a … of seven field offices and four contract offices. HRA is considered the LDSS of New York City, including all … responses to urgent client needs. We found, according to HRA officials and contractors, caseloads per caseworker …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Agencies Bulletin No. 2159
… regulations. The acceptable valuation methods are: Annual Lease Value (ALV) – Appropriate when the vehicle is provided … on the Time Entry Interface File (NPAY502) using the current pay period effective dates. The taxable amount for … as possible, but no later than Pay Periods 18-Lag and 19-Current for Institution agencies and Pay Periods 18-Lag and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1944
… The acceptable valuation methods are: Annual Lease Value (ALV) – Appropriate when vehicle is provided for … or submit on the Time Entry Interface File (NPAY502) using current pay period effective dates. Taxable amount for 2021 … as possible, but no later than Pay Periods 19-Lag and 20-Current for Institution agencies and Pay Periods 18-Lag and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … Effective immediately. OSC Actions: OSC will report the value of personal use of an employer-provided vehicle and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… regulations. The acceptable valuation methods are: Annual Lease Value (ALV) – Appropriate when the vehicle is provided … on the Time Entry Interface File (NPAY502) using the current pay period effective dates. The taxable amount for … as possible, but no later than Pay Periods 18-Lag and 19-Current for Institution agencies and Pay Periods 18-Lag and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … for the period November 1, 2024, through October 31, 2025, as income on the employee’s 2025 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1269
… of the new Earnings Code to be used to report the taxable value of personal use of an employer provided vehicle and chauffeur services and provide instructions for … ehicle), to be used specifically for reporting the taxable value of personal use of an employer provided vehicle and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 2271
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … The purpose of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-provided