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Opinion 91-14
… opinion. MUNICIPAL COOPERATION -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) … located within the town but excluded from the district for the collection of village refuse …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 89-49
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or … executor) SURROGATE'S COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 92-44
… POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to General Municipal Law, §207-m) PUBLIC OFFICERS AND … -- Compensation (fringe benefits for police chief pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, … Whether pursuant to General Municipal Law 207m the chief of police of a city …
https://www.osc.ny.gov/legal-opinions/opinion-92-44DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… October 2017 through October 2022, Gritman stole $117,194 in pension benefits from the New York State and Local Retirement System and $87,790 in Social Security benefits. “Timothy Gritman hid his … to the work of my investigative team and our partners in law enforcement, he has been brought to justice. My office …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… responsibility determinations, OSC’s BOC must have a letter on file with the department head’s original signature … An agency can remove an authorized signatory by sending a letter to OSC’s BOC, identifying the signatory name to be … the list. The department head or designee must sign the letter. It is the responsibility of each agency to ensure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesState Agencies Bulletin No. 1852
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedXI.14 Overview – XI. Procurement and Contract Management
… To promote the efficient and prudent use of state funds and to alert businesses of procurement opportunities, Article 4-C of the Economic Development Law provides for regular, centralized public notice of state agency and … To promote the efficient and prudent use of state funds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewState Agencies Bulletin No. 2086
… on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated … a state employee’s net salary to be deposited directly in a bank for any purpose to an account in the name of such employee, and into which such employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceState Agencies Bulletin No. 2086.1
… agency payroll offices with new direct deposit guidance and action steps to comply with Chapter 442 of the Laws of … 2772. Background Per Chapter 442 of the Laws of 2022, on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated pursuant to paragraph (b) of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceState Agencies Bulletin No. 2159
… personal usage. These charges may include tolls paid with EZ Pass accounts or other credit cards issued by the State. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … affected. Background: Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the …
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
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2023, as income on the employee’s 2023 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … of the vehicle is for a reporting period of less than the full 12 months, employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Municipal Audits
… Hills – Ballston Lake Youth Recreation Commission , Cayuga County Water and Sewer Authority , Chautauqua Utility … Recreation Commission – Financial Activities (Saratoga County) The treasurer did not maintain adequate accounting … did not establish pay rates for program employees. Cayuga County Water and Sewer Authority – Billings and Collections …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Data Breach
… with which the office shares data of such breach. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/data-breachState 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. 2271
… chauffeur services for the period November 1, 2023, through October 31, 2024, as income on the employee’s … of Personal Use (AC 3173) for the period of November 1, 2023 through October 31, 2024 prior to the deadline …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 94-1
… a portion of the salaries of county employees who perform services for the administration and operation of a county … to the cost of establishing a district an allowance for services rendered by salaried town employees when such services are necessary to or occasioned by reason of making …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 89-59
… district "shall be assessed, levied and collected" on an ad valorem basis unless the petition submitted pursuant to … and maintaining a district "shall" be assessed on an ad valorem or benefit basis as the case may be, these … of financing improvement districts, independent of special ad valorem levies or special assessments, which may be used …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 92-25
… to ride on fire vehicles during emergency calls, so long as the regulation does not have the effect of interfering … to the Town Law by chapter 220 of the Laws of 1960. The legislative history in the Governor's bill jacket of chapter 220 of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25