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Opinion 89-62
… Mode of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, … voter is not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 95-5
… System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … extent that the proceeds of those bonds were used to pay for the acquisition of telecommunication equipment and costs necessarily incidental thereto. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 91-56
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … things, accounts payable and contractual obligations. You ask whether the term "liabilities", as used in section … §2727(4)(b) provides that, with an exception apparently not applicable here, "[t]he authority shall be perpetual in …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 90-62
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official physically … in office and receive the salary fixed by the town board for his office for the balance of his term of office. Public … made by any citizen resident of the town or by the county district attorney, and shall be made to the Appellate …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … of a town water district for the construction of a new town hall. This is in response to your letter concerning … of Town Law, articles 12 and 12-A manifest the Legislature's intent to pre-empt and preclude the adoption of local laws …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 95-9
… a year of firefighting service may not be granted pursuant to General Municipal Law, §217(c)(v) to active volunteer … points is authorized (see General Municipal Law, §217[c][i]-[v], [vii]), section 217(c)(vi) prescribes a fixed number … threshold is not met ( cf . General Municipal Law, §217[i], which expressly provides for pro rating credit for a …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … State, New York City and Yonkers withholding tax tables have been updated. New York State, New York City, and Yonkers … file a tax return and explain steps they need to take to do so. Adoption Credits: The State payroll deduction limit, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023State Agencies Bulletin No. 1910
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… devastated families and left many whose loved ones contracted the virus in nursing homes with unanswered …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… The size of New York City’s immigrant workforce was flat over … made up only 23% in 2023. DiNapoli recommended: The city do more to support all younger workers, including immigrants, … work authorization. The state Department of Labor improve how it evaluates and reports which employers hire asylum …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakCUNY Bulletin No. CU-658
… Purpose The purpose of this bulletin is to explain the agency procedures for reporting rate increases … Batista, Jr. memorandum dated 09/09/2019. Effective Date(s) The retroactive increases may be submitted in Pay … For example, if appropriate, submit the 04/29/2017 Pay Change, followed by the 04/29/2018 Pay Change. To increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsClimate Act Goals – Planning, Procurements, and Progress Tracking
… Objectives To determine if the Public Service Commission (PSC) and the … and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection … laws designed to address the negative impacts of climate change in the United States. The Climate Act builds on the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingState Agencies Bulletin No. 2001
… (Internal Revenue Service) tax withholding requirements for 2022 and other tax related topics. Affected Employees … PayServ with the new Federal and New York tax requirements for 2022. OSC continues to use the Percentage Method on an … Limit Mileage Rates Individual Taxpayer Identification Number (ITIN) Renewal/Expiration Adoption Credits Tax Rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… Food prices in the New York City metropolitan area have risen 25.2% since 2019 …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit (Transit) and the MTA Bus Company (MTA … monthly mileage updates to be performed by the vehicle’s user group, and decisions on which vehicles qualify for an LSO are …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followCUNY Bulletin No. CU-440
… Increase. Affected Employees Employees represented by SEIU in Bargaining Unit S6 Effective Date(s) Paychecks dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-440-service-employees-international-union-seiu-local-300-duesXV.16.A Overview – XV. End of Year
… is required to ensure full and proper disclosure in cash, modified accrual and accrual basis financial statements prepared in accordance with State Finance Law requirements and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewBellmore-Merrick Central High School District – Payroll (2023M-87)
audit bellmoremerrick school
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87OSC's Online Government Accounting Schools
… class start date. Preferred attendees are New York State local officials, board members and employees of Counties, Cities, Towns, Villages, Fire Districts, School … and other local special districts. Cost: $85 per local government or district official, board member and employee. …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… and lunch programs, and college loans. Other federal funds pay for essential capital projects and services. These …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023