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Opinion 88-61
… to prove timeliness of) REAL PROPERTY TAX LAW, §925: A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the date of registration shall be deemed as the postmark stamp date (IRC, §7502[c][1][B]). In the case of certified …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-2
… perform work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for … bidding requirements for the construction of a town salt storage shed. You ask whether it would be a violation of … public advertisement for sealed bids. Construction of a salt storage shed clearly would constitute public work for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION … so that owners of multiple parcels are taxed at a lower rate. You ask whether a town may abolish a fire protection … or unusual circumstances (1997 Opns St Comp No. 97-26, p 49; 1990 Opns St Comp No. 90-25, p 58; 1976 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8English Language Learners Programs
… to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more ELLs of the same grade and home language districtwide. Use the maps link above to … (77%) students did not have programs available in their home languages and/or grade levels. Further, 23 of 70 (33%) …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsImplementation of the Dignity for All Students Act
… whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) … gender identities, and sexes. According to A-832 of DOE’s Regulations of the Chancellor (Chancellor’s … intimidation, and/or bullying must be entered into DOE’s Online Occurrence Reporting System (OORS) within 24 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actState Agencies Bulletin No. 1921
… Briefing. Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the eligibility … factor of .00072. PS6 (Time Entry) For Earnings Code PS6 with earnings dates on or after 04/04/2019 through 06/09/2021 … Retired, or Deceased will be automatically canceled by OSC with the exception of percentage based dues and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Comptroller DiNapoli Releases Audits
… State Education Department Commissioner’s Regulations and DOE Chancellor’s Regulations provide additional guidance. For example, the New York City Department of Education’s (DOE) District Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop school-specific emergency response …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1429
… Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the … Work-Related Clothing Allowance may be processed beginning in Administration Pay Period 18L, paychecks dated 12/16/15 or … Criteria Uniform Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/15 are eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingDivision of Housing and Community Renewal Bulletin No. DH-47
… in graded and NS (SG 600) positions, trainees (SG 800) and hourly employees. The agreement also provides for an additional increase to the Job Rate of certain salary grades on the April 2010 salary … except for employees budgeted as per diem with a Pay Basis Code of FEE . No Increase for employees who were on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationState Comptroller DiNapoli Releases Municipal and School Audits
… for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … the budget includes approximately $1.16 million in debt payments, which are likely overestimated by $37,327. The … Wyoming County Industrial Development Agency (WCIDA) – Payments in Lieu of Taxes (PILOT) WCIDA officials ensured …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 99-5
… this opinion, we note that certain of this Office's opinions rendered prior to 28 Opns St Comp, 1972, p 62, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5VI.1.A Budgetary Chartstrings – VI. Budgets
… This section describes each of the chartfields used in budgetary chartstrings. The values used in the chartfields can be viewed online in SFS via the navigation: SFS Financials > Tree Manager > …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Comptroller DiNapoli Releases Municipal Audits
… Fire District , and the Town of Stony Point . “In today’s fiscal climate, budget transparency and … all the money owed to the town and/or paid to her. In addition, the clerk and code enforcement officer failed to … that provide guidance to the library staff involved in the cash collection process. The procedures also …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-311
… System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who meet the eligibility criteria are … the UCS and the unions representing Negotiating Units DR, F8, and G9, a uniform and equipment allowance or … a Uniform Blazer allowance via side letters. These include DR, F8, G9, and 87. In addition, the bi-annual Uniform and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-302
… System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who meet the eligibility criteria are … the UCS and the unions representing Negotiating Units DR, F8, and G9, a uniform and equipment allowance or … a Uniform Blazer allowance via side letters. These include DR, F8, G9, and 87. In addition, the bi-annual Uniform and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 826
To inform agencies of OSCs automatic processing and to introduce new Time Entry earn codes and procedures
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/826-april-1-2007-retroactive-increases-hazardous-duty-pay-overtime-mealState Agencies Bulletin No. 1245
… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence … by Increment Code 0069 ). Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … ) on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1245-april-2013-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2149
… between the State of New York and PEF, provides for a salary increase of three percent (3.00%) for fiscal year … 600 or 800, OSC will automatically increase the salary by applying 3.00% rounded to the nearest cent. If the employee … or 800, OSC will automatically increase the salary by applying 3.00% rounded to the nearest dollar. If the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2149-april-2023-public-employees-federation-pef-retroactive-salary-increaseState Agencies Bulletin No. 2165
… of OSC’s automatic processing of the PEF Non-Pensionable Lump Sum Payment and to provide processing instructions for … unit listed above may be eligible for a one-time lump sum payment. In addition, the 2023-2026 Memorandum of … payment information regarding this payment. The one-time lump sum payment is not pensionable and not subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-paymentDivision of Housing and Community Renewal Bulletin No. DH-73
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-032) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-73-april-2015-district-council-37-dc37-performance