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Opinion 91-54
… opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax (authority of village to …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… access control. Create, maintain, and monitor a log of patches applied to Department software to ensure timely …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsChallenging a Determination – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/challenging-determinationAccidental Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Accidental …
https://www.osc.ny.gov/retirement/publications/1525/accidental-disabilityOrdinary Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Ordinary …
https://www.osc.ny.gov/retirement/publications/1525/ordinary-disabilityAvailable Options – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Available …
https://www.osc.ny.gov/retirement/publications/1525/available-optionsCreditable Service – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Creditable …
https://www.osc.ny.gov/retirement/publications/1525/creditable-serviceTier Status – State Correction Officers and Security Hospital Treatment Assistants Plan
… info for ERS Tier 1 and 2 members under Section 89 Tier Status …
https://www.osc.ny.gov/retirement/publications/1525/tier-statusStay Informed – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Stay Informed …
https://www.osc.ny.gov/retirement/publications/1525/stay-informedApplying for Benefits – Regional State Park Police Plan
… you must file the appropriate application form with the Office of the State Comptroller in a timely manner. Forms … will consider it filed when it is delivered to us by the Post Office. If you are concerned about meeting a filing … Filing Multiple Applications Should you become ill or disabled and unable to perform your duties, depending …
https://www.osc.ny.gov/retirement/publications/1867/applying-benefitsTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to … costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire district (district) … of Fire Commissioners (Board), responsible for the general management and control of the District’s financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Preferred Source Contracting
… requirements are being met; whether the majority of the work is completed by disabled workers as required by law; and … preferred source member agencies and their private corporate partners, who must comply with regulations … meets the purpose of the Program, that member agencies and corporate partners are meeting contract requirements, and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingUnified Court System Bulletin No. UCS-152
… Payment. Affected Employees Selected full and part-time annual UCS employees Effective Date(s) The Courts Buyout … enter the following information on the Time Entry page to pay the Courts Buyout Incentive Payment: Earn Code: CBI … $10,000 or prorated amount as applicable. Overpayment Recovery For any employee who, at the time of payment, has an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-paymentPandemic Impacts on NYC Fiscal Year 2024 Budget Priorities
The COVID-19 pandemic has changed priorities for governments across the country, including New York City’s. This report examines how the City’s spending priorities shifted during the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2023.pdfWaiting for Special Education - June 2008
Each year in New York City, more than 100,000 public and private school children between the ages of 5 and 21 are referred to the NYC Department of Education.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2009.pdfXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Some Business Units experience problems when … and Section 5.C - Selecting the Appropriate Vendor and Address Sequence of this Chapter, Business Units must assign … including qualified HEAP recipients, in Nassau and Suffolk counties and the Rockaway Peninsula in Queens. LIPA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… Elliott Auerbach as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will … head the division responsible for monitoring the finances of local governments and school districts. He will manage … He will direct seven regional offices and a staff of more than 300. “Having served four terms as Ulster County …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… service. The Board’s general lack of oversight of and policy development for the District resulted in excessive … service The Boards general lack of oversight of and policy development for the District resulted in excessive …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Limitations – State University Police Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period … in your FAS calculation if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings immediately preceding …
https://www.osc.ny.gov/retirement/publications/1823/limitations