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Opinion 94-14
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … agencies (IDAs) from providing financial assistance in respect of any project located wholly outside the … industrial development agency (IDA), since its formation in 1974, has provided financial assistance in the development …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 90-47
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Legal … superintendent of highways for legal expenses incurred in defending a lawsuit brought against the town and the superintendent in both his individual and official capacities. The …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or may grant moneys to the town library. We are in receipt of your letter asking whether a village may contract for …
https://www.osc.ny.gov/legal-opinions/opinion-90-2State Agencies Bulletin No. 2340
… inform agencies of OSC’s automatic processing of the April 2025 Security Supervisors Unit Salary Increase and provide instructions for payments not … a salary increase of three percent (3.00%) for fiscal year 2025-2026 and includes the April 1, 2025 Salary Schedule . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseOpinion 90-1
… facility assessments); (contributions to public entities - school district) ENVIRONMENTAL CONSERVATION LAW, §27-0925; MUNICIPAL … of an amount equal to a portion of these proceeds to a school district to develop a school district playground if …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Unified Court System Bulletin No. UCS-349
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 UCS Increments and Longevity Increments and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsOpinion 89-22
… Atkinson v County of Oneida , 77 AD2d 257, 432 NYS2d 970 [4th Dept 1980]). A municipality's duty to maintain its … 502 NYS 2d 669, 493 NE2d 893 [1986]; Harris v Village of East Hills , 41 NY2d 446, 393 NYS2d 691, 362 NE2d 243 [1977]; … and maintain traffic signals on any road, highway or street in a city, town or village, except a State highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 88-47
… to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village … Code discussed in L.K. Land Corp. , supra , section 1422 of the Real Property Tax Law states that the annual … through 1978, were subject to the provisions of section 1422, we conclude, based on L.K. Land Corp. , supra , that …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training … assessor training provided by the New York State Board of Equalization and Assessment …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 92-35
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid … officers to mail to the county a notice of unpaid taxes with respect to countyowned real property liable for …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department … may agree to transfer to the village treasurer the custody of moneys presently held by the fire department for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Selected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority … are addressed. The audit covered the period January 2019 to October 2023. About the Program The New York State Thruway … the mainline from the New York City line at Yonkers to Buffalo and the Erie Section. There are an additional five …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsCUNY Bulletin No. CU-782
… dues increase for employees represented by DC37, Local 375 in Bargaining Units TG, TJ, TP and SJ. Affected Employees: Employees represented by DC37, Local 375 in Bargaining Units TG, TJ, TP and SJ are affected. … TG $37.01 Effective Dates: Changes will be effective in paychecks dated February 8, 2024. OSC Actions: At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseUnified Court System Bulletin No. UCS-336
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 UCS Increments and Longevity Increments and … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2024 UCS Increments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsTown of Hamburg - Finance Office (2023M-109)
… [read complete report – pdf] Audit Objectives Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Division of Housing and Community Renewal Bulletin No. DH-127
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2023 DC 37 Rent … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2023 DC 37 RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-127-october-2023-district-council-37-dc-37-performanceDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… forward to purchase bonds and support Israel, the only democratic government in the region, during these tragic and … days.” New York joined Pennsylvania, Florida, Illinois, Texas, Ohio and other public U.S. funds in purchasing $150 …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsDivision of Housing and Community Renewal Bulletin No. DH-126
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2023 DC 37 RRSU LLS payment and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2023 DC 37 RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1910
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance … criteria are affected. Background Per Chapter 24 of the Laws of 2019 which implements the 2016-2023 Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payLake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202