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Opinion 90-39
… the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-90-39The Concerning Growth of Hate Crime in New York State
… updated July 23, 2024, at https://data.cityofnewyork.us/Public-Safety/NYPD-Hate-Crimes/bqiq-cu78/about_data . 7 Since … others. See Laws of 2024, chapter 55, Part C (SFY 2025 Public Protection and General Government Art. VII Budget …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateState Agencies Bulletin No. 1492
… is ‘1’ (Yes). It is a character field and length of 8 characters and will be on the NHRP573 file as position 1318 - … Birth field is blank. It is a date field and length of 8 characters and will be on the NHRP573 file as position 1309 - … is ‘1’ (Yes). It is a character field and length of 8 characters and will be on the NHRP573 file as position 1318 - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… the MTA provided 3.8 billion trips across its subway, bus, and commuter railroad services. The pandemic led to a … transit among comparable metro areas served by combined bus and heavy rail (subway) operations in the U.S. (see … in and around travel hubs, neighborhood stations and bus stops. Public transit also effectively improves the …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaXII.6.B Land Acquisition Payments – XII. Expenditures
… line must include the following coding: Positive Line – Account Code 60701 Negative Line – Account Code 35500; Fund 60602 Agencies have discretion …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOpinion 91-8
… §51.00[8]; Flushing National Bank v Municipal Assistance Corp , 40 NY2d 731, 390 NYS2d 22; 11 Opns St Comp 1955, p …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 88-2
… (means of financing collection in villages) MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(2); VILLAGE LAW, §5-518: A village, … to finance the cost of such service. MUNICIPAL HOME RULE LAW, §10(1)(ii)(9-a): A village, by local law, may … of special assessments (see Real Property Tax Law, §102[20]). We also note that subdivision 3 of section 5-518, which …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 2005-8
… (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency medical … of the cost of providing such services. You ask whether a city may set fees for the provision of “emergency medical transport” services by a paid city fire department, in an amount that is designed to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Identifying Fiscal Cliffs in New York City’s Financial Plan
… creating additional risks to published budget gaps. The Office of the State Comptroller (OSC) examined fiscal … tool to itemize the City programs that exhibit a decline in funding during this period. This decline, referred to as a … in FY 2023 for matching City spending related to the World Trade Center Health program, as required by the federal …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planState Comptroller DiNapoli Releases School Audits
… project the district would have received during the 2016-17 through 2020-21 fiscal years. The district also maintained …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Opinion 2000-4
… §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school district is not prohibited from establishing, pursuant … 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). It has been held that payment … system. 3 We note that in the case of In re City of Plattsburgh , 250 AD2d 327, 681 NYS2d 649 lv denied 93 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Agencies Bulletin No. 965
… for questions or assistance Overview On March 1, 2010, New York State will begin using a more current release of the … If an agency sends more than one file in this period, the new file will overwrite the earlier file. After PayServ 8.9 … quality system performance and a smooth transition to the new system, OSC asks that agencies refrain from entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/965-payroll-system-upgradeAudit Committee Charter Guidance and Template
… the board on the annual independent audit of the district’s records. Education Law also requires most school districts … which must include provisions regarding the committee’s mission, duties, responsibilities and membership … including who is not eligible to serve on the board. Employees of the school district and certain other …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateComptroller DiNapoli Releases School Audits
… oversight of the activity funds’ disbursements. Of the 330 disbursements totaling $281,000, auditors found 72 …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 91-1
… for public work) GENERAL MUNICIPAL LAW, §§103, 119-o; MUNICIPAL HOME RULE LAW, §10(1)(i); COUNTY LAW, §408-a: … AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486). In our view, however, … to competitive bidding, General Municipal Law, §119-o contains broad authorization for municipal corporations, as …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… CAP, and the differences between these two documents. To download a copy of this publication go to …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansResources and Responsibilities: New York State’s Environmental Funding
… of certain public water systems across the State. The discovery, at a DEC-regulated facility, led to legislation …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingConflicts of Interest of Municipal Officers and Employees
… unless a statutory exception is applicable. There are 17 statutory exceptions. Ordinarily, if one of these …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Agencies Bulletin No. 1498
… back lost time previously deducted in error. Use a minus sign before the amount when reporting the initial lost time … requesting a change in Pay Basis Code effective 09/01/16. Email the form to the Position Management mailbox. OSC will … 09/01/16 to reflect the change. The agency must set up a new contract on the Contract pay page reporting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1498-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1337
… back lost time previously deducted in error. Use a minus sign before the amount when reporting the initial lost time … 09/01/14 to reflect the change. The agency must set up a new contract on the Contract pay page reporting the … date to stop the CAL payments. The agency must set up a new contract on the Contract Pay page using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachers