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Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-2
… A school district may not reimburse a former school board member who participates in a municipal cooperative health … Part B Medicare premiums paid by the former school board member. 1985 Opns St Comp No. 85-3, p 3, superseded to the … a school district may reimburse a former school board member who participates in the school district's local health …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 93-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning a monthly report to the Justice Court Fund that erroneously reported bail forfeiture in the amount of $200 for a particular defendant …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies … annuities for the benefit of members of a volunteer fire company. You ask whether foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Receiving Your Benefit and Filing Your Option Election – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …
https://www.osc.ny.gov/retirement/publications/1522/receiving-your-benefit-and-filing-your-option-electionOpinion 99-13
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- … 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and … It is a fundamental principle that a permit fee must bear a direct relation to the costs of issuing the permit and …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Members
… Information and resources for new members established members and readytoretire members of the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/membersV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit … configuration item that drives security, ledger set-up, and processing. The Statewide Financial System (SFS) … entity has been created by statute, then it may be a candidate for a GL BU. Appropriation recipient – If an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… Shortages All shortages, explainable or not, should be corrected by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant … State assets, documentation explaining the shortage should be submitted to the Office of The State Comptroller, Deputy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesAmortization Schedules and Payoffs – Contribution Stabilization Program
… If you participate in the CSP, you can view the payment schedules of any outstanding amortizations, … and the interest rates for each, in Retirement Online . To view amortization payment schedules : Sign in to your … You will be able to search for a specific amortization or view a list of all amortizations. If you click on an …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsThanksgiving Day Message from State Comptroller DiNapoli
… time for celebrating all of the blessings in our lives and to remember those who are not as fortunate. I want to express my deep gratitude to my colleagues at the Office of the State Comptroller and … time for celebrating all of the blessings in our lives and to remember those who are not as fortunate …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliXV.14 Federal Admin Recoveries – XV. End of Year
… for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new … codes will have their status changed to “Inactive” by OSC on the last business day of the state fiscal year. For … for Federal Transfers to Other Funds Source 9s lapses on the last day of the state fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesPublic Safety – 2021 Financial Condition Report
… which include: 50 State correctional facilities; 63 county jail and correctional facilities; and 13 New York City … year. The number of inmates in county and New York City jail facilities grew by 11 percent, the first increase in … charged with felony offenses) are no longer processed in adult Criminal Court, but are processed in the Youth Part of …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyOversight of Adult Care Facilities
… whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety … from January 2018 through October 2024. About the Program Adult care facilities provide residential care to adults who … intensive level of care than residents in nursing homes. Adult care facility residents are primarily older, need …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesState Agencies Bulletin No. 2087
… 6 members of the ORP and VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntarySUNY Bulletin No. SU-355
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 SUNY … Pay Period End Date of 04/10/2024 Agency Actions: Prior to processing the payment, agencies are required to complete a roster identifying eligible employees who will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-355-2024-salary-increase-state-university-new-york-sunyState Agencies Bulletin No. 2187
… 6 members of the ORP and VDC are affected. Background: In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2192
… represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 78, 79, 87 and 97 are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseDepartment of Transportation Bulletin No. DOT-46
… with instructions for processing the 2025 Call-Out Response Payment. Affected Employees: Employees of the … Employees Association (CSEA), provides for a call-out response payment to eligible employees at the end of the … to 04/15/2025 inclusive shall receive a call-out-response payment as follows: Responds To Receives 75% calls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025