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State Agencies Bulletin No. 1038
… Publication 525, the recovery of wages in the current year for an overpayment occurring in a previous year cannot reduce the employee’s tax liability for the current year. In order to comply with this … the existing earnings codes used to collect overpayments. For further information regarding the withholding and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringOpinion 92-1
… is authorized (see, e.g., General Municipal Law, §872, re: industrial development agencies; General Municipal Law, §559[4], re: urban renewal agencies; Public Housing Law, §49, re: … may accept a deposit by having the appropriate entries made to effect a transfer of ownership through a book entry …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39The Concerning Growth of Hate Crime in New York State
… has seen a concerning surge in reported hate crimes over the last five years, with the number of incidents increasing by 12.7 percent in 2023 alone. As the … if no incidents occurred. Hate crime data for New York City in 2023 (and, therefore, aggregate statewide totals) …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateState Agencies Bulletin No. 1492
… to the New York State Payroll System (PayServ) and procedures surrounding the new required fields needed for compliance with Federal and State reporting. The new functionality will also result … the Office of the State Comptroller (OSC) must capture and report if an employee is eligible for health insurance …
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
… led to a dramatic drop in riders – and ridership revenue – for transit systems across the country. 1 Nevertheless, the … over the decade preceding the pandemic and regular fare increases supported a relatively high farebox operating ratio … and make it more difficult to justify regular fare increases, which are currently planned to help close future …
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
… all legal interests entitled to compensation and payment for land acquisitions. Once the contract is approved by the … Vendor File prior to processing the payment voucher. For eminent domain purchases, the agency must also obtain a ChartField 3 value for coding certain payment vouchers and may have to process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOpinion 91-8
… e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638 [2nd Dept 1979]; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of … by local law, may establish one or more assessment areas for garbage collection service and provide for the imposition …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 2005-8
… of to generate revenue in excess of cost) CITIES -- Fees (for ambulance service) FEES -- Rates (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency medical transport services in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Identifying Fiscal Cliffs in New York City’s Financial Plan
… Please review our latest NYC Financial Plan Review reports for more information on fiscal cliffs. Last updated December … to New York City’s financial plan include one-time funding for some recurring spending initiatives, creating additional … while others arise from service enhancements or sustained increases in service volume that are not reflected in future …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planState Comptroller DiNapoli Releases School Audits
… they consistently overestimated appropriations. This trend is projected to continue through 2015-16. Once the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Opinion 2000-4
… separating from service who are at a specified minimum salary level or who have a minimum number of years of … certain school district employees who are at a specified salary level or who have 20 or more years of service with the … that is, the obligation is dependent on variables, such as salary increases, years in service or mortality rate (see …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Agencies Bulletin No. 905
… functionality Transition tools available to users Contacts for questions or assistance Overview On June 8, 2009, New … the upgraded system, several resources will be available for users. Implementation Schedule In order to convert all … and Biographical History) are still required to be equal. Retroactive dates continue to be acceptable. When entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/905-payroll-system-upgradeState Agencies Bulletin No. 965
… functionality Transition tools available to users Contacts for questions or assistance Overview On March 1, 2010, New … the upgraded system, several resources will be available for users. Implementation Schedule In order to convert all … and Biographical History) are still required to be equal. Retroactive dates continue to be acceptable. When entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/965-payroll-system-upgradeAudit Committee Charter Guidance and Template
… districts to establish an internal audit function and for the audit committee to assist the board in the oversight … the audit committee must develop and submit to the board for approval, a formal, written charter, which must include … and offer guidance that boards of education can use for establishing an audit committee charter. A sample charter …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … officials did not ensure that the cash receipts process for extra classroom activities (ECA) funds were administered … treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody, funds are not always …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 91-1
… LOCAL LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption … COOPERATION -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County or State (exception not applicable to contracts for public work) GENERAL MUNICIPAL LAW, §§103, 119-o; …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Comptroller’s (OSC) audits often identify opportunities for improving operations and governance. They can also … of your perspective on our findings and recommendations. For select statewide audits, you may also receive a draft … in that report. Please note that we do not always ask for or seek a response to the draft global report depending …
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
… (DEC) to ensure protection of our natural resources for generations to come. Since then, the State has made great … space and otherwise enhance the quality of our environment for all New Yorkers. As DEC now enters its second … But spending from State Operating Funds, which pays for most of the agency’s regulatory and environmental …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-funding