Search
State Agencies Bulletin No. 346
… identified as claiming exempt from Federal withholding do not provide a new W-4 by February 15, 2003, change their … identified as claiming exempt from State withholding do not annually provide a new IT-2104-E, change their Status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingState Agencies Bulletin No. 285
… year's exemption are to be retained in the employee's payroll office. Agency Actions A report (NPAY738) identifying … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxOpinion 90-26
… may not expend moneys for this project in excess of the amount set forth in the bond resolution approved at referendum. In order to increase the maximum amount which may be expended for the project, the fire … may expend moneys for this project in excess of the amount approved at referendum. Section 32.00(2) of the Local …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §§110, 410: Certain pension benefits payable by the State and Local Retirement Systems constitute marital … of retirement benefits payable from the New York State and Local Retirement Systems (hereinafter referred to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2007-4
… general fund (see Village Law §5-506[1][b]; 1996 Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. 82-238, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2007-7
… average salary and total service credit. Therefore, the number of days worked by the member, their creditable … 315 directs an employer to report, on a monthly basis, the number of days worked by each member/employee based upon the … a constituent concern about official town business by telephone call at home or direct contact at the grocery store …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 89-33
… opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE … compensation of appointive village officers and employees for services may be paid without prior audit by the board of … such prior audit. You ask whether budgeted compensation for appointive village officers and employees may be paid …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 88-59
… AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice (appointment … Whether the village justice may be paid the salary budgeted for the acting …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Find Opportunities to Do Business with New York State
… There are many online resources to help you find the state bid opportunity that’s right for you and your … There are many online resources to help you find the state bid opportunity thats right for you and …
https://www.osc.ny.gov/state-vendors/resources/find-opportunities-do-business-new-york-stateOpinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2000-14
… 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). 3 NYPIRG , supra, involved municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2001-15
… DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation to sign … PROPERTY -- Disposition of (a service contract of a lighting district) WORDS AND PHRASES -- "Corporation" … LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law §202-c(1) is proper …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2000-7
… secretary/treasurer and stockholder of company performing snow removal and lawn maintenance) -- Exceptions (abstension … would have a prohibited interest in a contract for snow plowing and lawn maintenance between the fire district … a prohibited interest in a contract with a corporation for snow plowing and lawn maintenance service under the following …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2000-24
… issues discussed in the opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous … municipal cooperation agreement for the joint provision of police protection …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual … Statements and Supplementary Information March 31, 2025 Financial Statement March 31, 2024 Financial Statement … Top) Schedules of Employer Allocations and Pension Amounts 2025 Employer Allocations and Pension Amounts 2024 Employer …
https://www.osc.ny.gov/retirement/resources/financial-reportsInformation Technology Governance – Information Technology Governance
… to make oversight less daunting by providing a path for understanding and strengthening IT internal controls …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… OSC requires that all relevant bids (winning, rejected or protested) be submitted with the contract and procurement … requires that all relevant proposals (winning, rejected or protested) be submitted with the contract and procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposals