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Opinion 88-67
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to fill a vacancy in the position of village attorney. We are informed that it is not contemplated that the partner … or partiality. June 20, 1988 John E. Gillies, Esq., Village Attorney Village of Farmingdale …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 98-23
… thirty m.p.h. may be applicable "throughout" a village, it is clear that section 1643 prohibits a village-wide speed … any "designated area" of the village. Rather, a village is authorized to establish a speed limit at less than thirty … of section 1643 indicates that the intent of the statute is to generally authorize a uniform minimum speed limit of …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 2002-15
… town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … and building inspector, and, by intermunicipal agreement, is also used by a village. As a general rule, all real …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … and building inspector, and, by intermunicipal agreement, is also used by a village. As a general rule, all real …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Death Benefits
… Allowance: provides the maximum pension benefit, but there is no continuing benefit to a beneficiary after you die. … Street Albany, NY 12244-0001 Your pension payment option is also listed on your Retiree Annual Statement, which is mailed to you in February. If your option beneficiary …
https://www.osc.ny.gov/retirement/retirees/death-benefitsState Agencies Bulletin No. 1800.1
… December 23, 2019, the PayServ Federal Tax Data page was modified to reflect the changes associated with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalState Agencies Bulletin No. 1836.1
… related to COVID-19 preparation and response activities was previously processed using any of the original codes. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19State Agencies Bulletin No. 2397
… Pursuant to all Memorandums of Agreements dated 07/09/2025 between DOCCS and the applicable negotiating units … lump sum College Degree Pay Differential of up to $750.00 has been approved as follows: Degree One-time Payment … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2397-new-college-degree-pay-differential-eligible-employees-departmentTown of Lockport – Fuel Inventory (2025M-54)
… Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 … A town may maintain fuel tanks for fueling town equipment and vehicles and may agree to authorize other municipal entities to … The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Town of Lockport – Asphalt Millings Inventory (2025M-55)
… the existing road to be milled and removed before the road is paved. Millings may be used for certain projects as a … screened. Therefore, the value of the unscreened millings is potentially more than the sale value. Physical safeguards … controls are required to help ensure all inventory is safeguarded and all inventory and sales of such materials …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55State Comptroller DiNapoli Releases Audits
… State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) From Jan. 1, 2014 through … 132,051 claims, totaling $30,695,221, that were paid for pharmacy services provided during periods when members …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… billion in 2025 and grow in the outyears, according to a report on MTA’s financial outlook released today by New York … is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but could be … in the future, including the deferral of debt service payments. The MTA should specify and increase planned …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenState Comptroller DiNapoli Releases Municipal & School Audits
… board did not properly plan for or manage the department building capital project. Specifically, the board did not … paid $85,000 about two years ago for precast concrete wall blocks, officials have not scheduled a delivery date for the wall blocks and owe an additional $37,000 once delivered. In …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas P. DiNapoli’s annual … improved financial picture, the burden is now on the MTA to improve the region’s transit system and win riders back, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Agencies Bulletin No. 1958
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO access can … or she will receive a paper Form W-2 statement if consent is not given. The employee must be informed of the scope and … and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2State Agencies Bulletin No. 1162
… 3/31/11 (Administration) or 4/7/11 (Institution) that is below the new biweekly minimum. OSC will insert a row with … for all subsequent rows on the employee’s record. If there is an existing Earnings End Date on the row being updated the … on the updated row. Note: Currently, if an employee is earning the pre-shift briefing minimum of $48, it is the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonMilitary Service Credit
… for your military service. Please read it carefully and contact us with any questions you might have. Sincerely, … retirement benefit using our benefit calculator. You can contact our Call Center for assistance in determining whether … from active service, but have Reserve status, should contact the Reserve component of the appropriate branch of …
https://www.osc.ny.gov/retirement/publications/military-service-creditState Police Bulletin No. SP-258
… are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between New York … changes to the payment amount and elimination of the 29-day waiting period for Supervisory Responsibility Pay. … to the Supervisory Responsibility Pay are effective 04/01/2025 and may be made beginning in the Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-258-retroactive-changes-supervisory-responsibility-pay-employees-stateThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… spending in the City fell from a record high in 2019 to $55.5 billion, an 8.5 percent decline. Construction firms … economic output. The COVID-19 pandemic brought a halt to the growth of the construction industry nationwide which, prior to the pandemic, had been growing strongly. This was …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Retiring Before Age 62 – Career Plan
… 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62