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Opinion 90-53
… also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to … §505; see also People ex rel Hilton v Fahrenkopf , 279 NY 49). Further, although Real Property Tax Law, §572 … element of discretion (see Lynch v Town of Rhinebeck , 210 NY 101, 107). We also believe that the board, by resolution, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53New York State Farming and Agriculture – Federal Funding and New York
… but do not make direct payments to farmers. See Appendix B, B-9, 2022 Census of Agriculture) 9 USDA Farm Service Agency, … to Provide for Reconciliation Pursuant to Title II of H. Con. Res. 14, Relative to the Budget Enforcement Baseline for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agricultureState Agencies Bulletin No. 2429
… inform agencies of OSC’s automatic processing of the April 2026 Security Performance Advances and provide instructions … Chapter 175 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the NYS … Chapter 174 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2429-april-2026-security-performance-advancesState Agencies Bulletin No. 2119
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees … and BU91 Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible … and Police Benevolent Association, Inc. (NYSCOPBA) for interest arbitration eligible members of the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2119-april-2023-security-performance-advancesState Agencies Bulletin No. 2221
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … and BU91 Background: The following Chapter Laws provide for payment of performance advances on April 1 to eligible … and Police Benevolent Association, Inc. (NYSCOPBA) for interest arbitration eligible members of the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2221-april-2024-security-performance-advancesState Agencies Bulletin No. 2373.1
… retirement contributions, garnishments and federal levies. Tax Information: The LGS payment is supplemental taxable … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilState Agencies Bulletin No. 2423
… retirement contributions, garnishments and federal levies. Tax Information: The LGS payment is supplemental taxable … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2423-april-2026-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 2335
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … and BU91 Background: The following Chapter Laws provide for payment of performance advances on April 1 to eligible … and Police Benevolent Association, Inc. (NYSCOPBA) for interest arbitration eligible members of the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2335-april-2025-security-performance-advancesService Credit for Tiers 2 through 6
… A Message from Comptroller Thomas P. DiNapoli When you retire, the pension benefit you receive will be directly … and service information your employer reports to us. You can see your total estimated service credit in Retirement … payroll deductions.* Authorize a trustee-to-trustee transfer. We can accept transfers only from certain types of …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Comptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced that William Rapfogel, former executive director and chief executive officer of the Metropolitan Council on … has been sentenced to 3 1/3 to 10 years in prison and ordered to pay $3 million in restitution to Met Council. …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilOpinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … TOWN LAW, §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19How the Program Works – Contribution Stabilization Program
… System NYSLRS Contribution Stabilization Program in six steps …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Ardsley Union Free School District , Babylon Union … , Remsen Central School District , Sullivan County Board of Cooperative Education Services and the Tompkins-Seneca-Tioga Board of Cooperative Education Services . “In an era of limited …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… and his wife, Sharma Alam, age 45, both of the Town of New Windsor, were arrested and charged with Grand Larceny in the … February 1, 2020 and August 30, 2024, in the Town of New Windsor, and elsewhere in the State of New York, the … warrant which was executed at the defendants’ Town of New Windsor residence by investigators of the Orange County …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… David M. Hoovler announced that on Monday, November 10, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age … of $1,000,000 cash bail, $5,000,000 fully secured bond or $10,000,000 partially secured bond. On Tuesday, November 18, … Attorney David M Hoovler announced that on Mon Nov 10 2025 Rohail Raja age 45 and his wife Sharma Alam age 45 …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 90-20
… opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of … for a recipient department or company to determine that a donation of its share of foreign fire insurance tax moneys to … fire department or company reasonably determines that a donation of foreign fire insurance tax moneys to a firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 90-44
… This opinion represents the views of the Office of the State … BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits) PUBLIC OFFICERS AND … to that article, the tentative budget must include "[a] schedule of wages and salaries to be paid", and must show …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-47
… must be undertaken pursuant to Town Law, §172-d. Absent the establishment of zones of assessment reflecting … 1950, p 232; 4 Opns St Comp, 1948, p 318). Consequently, absent the proper establishment of zones of assessment, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 89-26
… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … means population as shown by the latest Federal census published as a final population count by the U.S. Bureau of the Census (General Construction Law, §37-b). General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-67
… the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL … LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of … meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid …
https://www.osc.ny.gov/legal-opinions/opinion-88-67