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Opinion 92-56
… -- Compensation (payment of flat monthly allowance for use of private automobile on official business) WORDS AND … of employment" (as including payment of monthly allowance for use of automobile on official business) LAWS OF 1972, … pay the town manager a flat monthly fee as an allowance for use of his or her automobile on official business as part …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 95-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of … 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of any applicable special law, when a county … tax on the types of transactions taxed by the city imposed in the area of the county outside the city must be allocated …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of such indebtedness due or to become due, or if, when all such outstanding obligations have been retired, any …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 91-29
… Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); … is required to discharge the duties of the position in "good faith and with that degree of diligence, care and skill … to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local … claim form. The official who initiated the purchase should document his/her approval of the claim, even when not … the minutes of the board meetings should reflect what claims have been audited and whether they were allowed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Agencies Bulletin No. 1852
… (PayServ) for tax year 2020. Affected Employees Employees with employer-provided vehicles and/or chauffeurs are … to provide the Office of the State Comptroller (OSC) with the value of the personal use of employer-provided … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 88-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … our policy of deferring to the State Education Department on matters which relate solely to the powers and duties of … held public officials to a high standard of conduct and, on occasion, have negated certain actions which, although not …
https://www.osc.ny.gov/legal-opinions/opinion-88-15State Comptroller DiNapoli Releases Municipal & School Audits
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the district’s investment program, solicit … of expenditures; develop and adopt policies and procedures for the district’s financial operations, including controls …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsUnified Court System Bulletin No. UCS-334
… Blazer Allowance Payment will be processed in a separate check dated 12/20/2023. There is no direct deposit for these … Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a Payroll Status of … paycheck stub. This payment will be made in a separate check regardless of when it is paid. The separate check will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-334-december-2023-uniform-and-equipment-uniform-allowance-andOpinion 88-23
… of construction company) -- Exceptions (no exception for emergency situations) GENERAL MUNICIPAL LAW, §§801(1)(b), … interest provisions of General Municipal Law, article 18 for contracts entered into in emergency situations. This is …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 89-21
… , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town of Wallkill 132 NY 222 [1892]; 1985 Opns St Comp No. 85-6, p 6; see also … party; Application of Freeholders of Towns of Elma and Marilla , 201 App Div 252, 194 NYS 554 [4th Dept 1922] affd …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Other Bulletin No. 82
… 2025 SCF CSEA Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … State University Construction Fund and CSEA which provides for a salary increase of three percent (3.00%) for fiscal year 2025-2026 for all eligible employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-172
… to 8/31/10. Note: OSC will automatically populate the new contract row on the Contract Pay page. Reporting … to 8/19/10 as the position number must be inserted as a new row following the corrected 8/19/10 hire row.” Note: The … of Additional Pay, submit a row effective 8/19/10 with the new earnings amount before the automatic restoration occurs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-172-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-163
… 21Ps and CYPs and on 6/30/09, 8/20/09 and 9/1/09 for CALs, do not include the amount of the raise in any row added for … reported after Pay Period 11L is processed, submit RGS for all retroactive CAL earnings due from 9/1/09. Note: In most … employee into a 21P position. Request Position Changes for all subsequent rows on the employee’s Job Data page; or If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-163-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-126
… of 6/14/06 on any earnings on the Additional Pay page; and Does not already have an existing row on the Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-150
… 21Ps and CYPs and on 6/30/08, 8/21/08 and 9/1/08 for CALs, do not include the amount of the raise in any row added for … reported after Pay Period 11L is processed, submit RGS for all retroactive CAL earnings due from 9/1/08. Note: In most … employee into a 21P position. Request Position Changes for all subsequent rows on the employee’s Job Data page; or If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-150-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-298
… Purpose The purpose of this bulletin is to explain OSC’s automatic processing and provide agency … Automatic Restoration of Contract Pay After the payroll is processed for Pay Period 11L, OSC will automatically … and enter the following statement in the Status Reason block: “Please change the hire date to 08/20/2020 because …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-298-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-278
… reported after Pay Period 11L is processed, submit RGS for all retroactive CAL earnings due from 09/01/2019. Note: In … employee into a 21P position. Request Position Changes for all subsequent rows on the employee’s Job Data page; or If … (06/10/2020). For employees who move from 21P to CAL, all Additional Pay earnings must be restarted. To stop the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-278-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-259
… reported after Pay Period 11L is processed, submit RGS for all retroactive CAL earnings due from 09/01/18. Note: In most … employee into a 21P position. Request Position Changes for all subsequent rows on the employee’s Job Data page; or If … (06/12/19). For employees who move from 21P to CAL, all Additional Pay earnings must be restarted. To stop the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-259-restoration-contract-pay-and-additional-pay-suny-21p