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Opinion 90-1
… MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); … a town imposes an assessment on the gross receipts of a commercial hazardous waste facility, the proceeds must be … the imposition of an assessment on the gross receipts of a commercial hazardous waste facility must be applied to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-22
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and … TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, 1684: Where …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 88-47
… New York City Charter and Administrative Code ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct 387, 1 L ed 2d 368). In rejecting … Charter and Administrative Code discussed in L.K. Land Corp. , supra , section 1422 of the Real Property Tax Law …
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 91-42
… VILLAGE TREASURER -- Powers and Duties (authority to have custody of fire department funds) VILLAGES -- Powers and … may not agree to transfer fire department moneys into the custody of the village treasurer to be jointly invested with … may agree to transfer to the village treasurer the custody of moneys presently held by the fire department for …
https://www.osc.ny.gov/legal-opinions/opinion-91-42DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… The New York State Common Retirement Fund has purchased an … bonds offered by Development Corporation for Israel, New York State Comptroller Thomas P. DiNapoli announced … fund’s holdings in Israel bonds to $267.8 million. “New York state’s pension fund buys Israel bonds because we …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 … for prescribing methods of accounting are provided in Article V, Section 8 of the State Constitution, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewXIX.1 Overview – XIX. Project Costing (PCIP)
… Projects are established in SFS to serve a multitude of business processes for State Agencies including facilitating billing to the Federal … Improvement Project (“PCIP”), the use of Project Costing in SFS was primarily focused on Federal Grants, impacting … Projects are established in SFS to serve a multitude of business processes for State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Preparation: When an employee returns a State-issued check resulting from an expense report, the Business Unit must follow the check cancellation procedures for joint custody bank accounts … XII, Section 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and Finance, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… original payment referencing the incorrect purchase order number and the original voucher number. Process a regular … order, please contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… Former Ontario Water Superintendent Rodney Peets was arraigned in … a public record and official misconduct after a year-long investigation by the State Comptroller’s Office, the New York … Former Ontario Water Superintendent Rodney Peets was arraigned in … a public record and official misconduct after a yearlong investigation …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which operate under a … The Fiscal Year period in the Statewide Financial System SFS is April 1 March 31 the State Fiscal Year for all Business Units including those which operate under a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… Buffalo, was prosecuted by Erie County District Attorney Frank A. Sedita, III and sentenced today in Erie County Court …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianWhen Employees Retire – When Employees Retire
… Information about when an employee applies for retirement and the employers role ensuring their employees receive accurate and timely pension benefits by submitting final payment and service information …
https://www.osc.ny.gov/retirement/employers/when-employees-retireReview of the Enacted Budget: State Fiscal Year 2021-22
… secondary and special education; $1.6 billion for home- and community-based services related to the Medicaid … - (4) (4) (8) Miscellaneous Receipts 106 366 474 502 Mobile Sports Wagering 99 357 474 493 Allowance of Certain … mortgage relief assistance, assistance in applying for loan modifications or other types of loss mitigation, direct …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Economic Impact of Tariffs – Federal Funding and New York
… in millions) Note: All Other exports include items such as waste and scrap materials, second-hand and used goods, … Products ($64.8) Leather and Textiles ($29.0) Processed Food, Beverages, and Tobacco ($22.8) Furniture and Fixtures … equipment and supplies. Source: U.S. Bureau of Labor Statistics Conclusion Due to a number of factors – including …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsSelected Aspects of Toll Collections
… flow, and allow for non-stop travel on the Thruway, in November 2020, NYSTA completed a system-wide conversion to … Customers may obtain an E-ZPass transponder (tag) to use in their vehicle by completing an application. NYSTA also … cashless tolling, invoicing, and receivables collection. In December 2019, NYSTA established the Office of the Toll …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsCUNY Bulletin No. CU-782
… Coordinator 2 TG $37.01 Television Media Production Specialist (FT & H) SJ $35.01 Television Media Engineering and Operations Technician (FT & H) SJ $35.01 Television Media … of DC37, Local 375, OSC will identify employees with Dues (Code 258) and automatically increase the current amounts as …
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-365
… inform agencies of OSC’s automatic processing of the April 2026 UCS Increments and Longevity Increments and provide … eligibility criteria may be eligible to receive the April 2026 Increment or Longevity Increment as indicated below: … “Satisfactory” to be eligible for an increment in April 2026. Employees must have completed four or eight years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-365-april-2026-state-new-york-unified-court-system-ucs-incrementsOpinion 92-35
… ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES AND … -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, … pursuant to RPTL, §987 should not be sent to a county with respect to its taxable real property. You ask whether Real …
https://www.osc.ny.gov/legal-opinions/opinion-92-35