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Opinion 88-47
… Article 2 of the Civil Practice Law and Rules (CPLR) currently contains statute of limitation provisions … more general statute of limitations found currently in the CPLR. Therefore, it is our opinion that enforcement of the … not barred by the statute of limitations contained in the CPLR. We note that this conclusion as to the continued effect …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 88-43
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-88-43How to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … is not required to file a questionnaire, you may still request the vendor to disclose such information if it’s … Responsibility Review Process Documentation Requirements How to Conduct a Responsibility Review … You should consider …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationOpinion 90-2
… authorizes a village to contract with a "public library" without reference to geographical location, there is no …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-70
… of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Agencies Bulletin No. 2214
… chart field strings will be charged for the fiscal year 2024-2025. Affected Employees: Employees with Line Number changes … chart field strings will be charged for the fiscal year 20242025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than expected tax … the city has relied heavily on nonrecurring resources to balance the budget. The budgets for fiscal years 2014 and …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… York City Industrial Development Agency (NYCIDA) approved tax breaks and other incentives for businesses even though it lacked required financial information and financial feasibility …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationDiNapoli Op-Ed in Times Union
… decision points have become increasingly common in the last decade, making federal spending and debt front-page news. In contrast, state and local finances, and particularly debt, … Many states, including New York, have debt limits in place on state bonds. However, the structure and efficacy …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionCitywide Payment Services and Standards – Controls Over Payments
… and improve customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS … despite the fact that the FAIRTAX system was replaced in 2018. Deficiencies in DOF’s monitoring process resulted in …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a report released today by State Comptroller Thomas P. DiNapoli. The estimated cost for work needed on local bridges in the state in 2023 was …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… that agriculture depends on, and is a short-term business model that poses long-term threats to global food security … practice of destroying forests, and sets the precedent for a new model of agricultural production that protects the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyEmployer Projected Invoice
… invoice. The amounts shown are projections using your employees’ earnings from the last State fiscal year. Your actual invoice will be based on the … Divide-by Factor This represents the 45 days of interest you will save if you pay your annual invoice by …
https://www.osc.ny.gov/retirement/employers/employer-projected-invoiceState Agencies Bulletin No. 914
… Purpose To inform agencies of new procedures regarding withholding of Social Security and … dated August 27, 2009 Background The IRS has issued new regulations addressing the taxation of wages paid as a … reporting on a Form 1099, it was the opinion of OSC Legal Services that the IRS regulation was applicable only in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 2288
… Cleaning and Maintenance Allowance. Affected Employees: All interest arbitration ineligible employees in the Security … included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2288-2024-uniform-cleaning-and-maintenance-allowance-eligible-employeesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… external obligating events include: Approval of federal, state, or local laws or regulations Creation of a legally …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsCUNY Bulletin No. CU-604
… Purpose To provide instructions for processing payroll deductions for the 2018 CUNY Charitable Campaign … 2018 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available … CUNY Charitable Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaignState Agencies Bulletin No. 2342
… chart field strings will be charged for the fiscal year 2025-2026. Affected Employees: Employees with Line Number changes … chart field strings will be charged for the fiscal year 20252026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026CUNY Bulletin No. CU-493
… need to manually enter online enrollments in PayServ. An electronic file will be created and sent to OSC to insert a … EarthShare and will be entered into the online enrollment system by December 19, 2014 and included in the electronic file submitted to OSC. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaignTown of Wawayanda – Financial Operations (2024M-160)
… or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not … codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the Town’s … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160