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Opinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL … Whether the allocation of county sales tax revenue required by Tax Law 1262d should be made on the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC OFFICERS … positions and subsequently be reappointed to the position of trustee without diminution of his or her retirement …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 88-38
… CIVIL PRACTICE LAW AND RULES, §8022: Counties and other municipalities, including the City of New York, are not … our opinion on the question of whether counties and other municipalities, including the City of New York, are exempt … Divisions and the Court of Appeals. In our opinion, municipalities are not exempt from court filing fees unless …
https://www.osc.ny.gov/legal-opinions/opinion-88-38State Agencies Bulletin No. 2091
… is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background Pursuant to … annual contribution amount will increase to $22,500 for calendar year 2023. An additional deferment is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in … The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaRockland County – Budget Review (B23-6-8)
… projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. … during the “effective period” of Chapter 468, its proposed budget for the next succeeding fiscal year. Key … revenue and expenditure projections in the 2024 proposed budget are reasonable. The County’s proposed budget …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8State Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… legislative action ( S.6941 Cooney/ A.7404 Solages). This bill would increase transparency for those contracts, which … that are executed without the independent review of my office. I want to thank Senator Cooney and Assemblymember … emergency situations and when the important oversight of my office is bypassed.” A second bill introduced at the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… contracts where the contractor is normally exempt from VR, such as preferred source member agencies and corporate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client … identified over $102.1 million in improper managed care premium payments on behalf of 65,961 recipients with … is still required to prevent future improper managed care premium payments. Of the initial report’s ten audit …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersState Agencies Bulletin No. 1776
… Purpose The purpose of this bulletin is to explain why the Retirement Plan check box in Box 13 of … Plan check box in Box 13 be checked for every employee who is either: Covered* by an employer provided retirement plan; … employer provides a retirement plan, any individual that is eligible to join the plan is considered covered by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019Opinion 89-36
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established … of a capital reserve fund to construct, reconstruct or acquire a specific capital improvement for which a period …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Comptroller DiNapoli Releases Municipal Audits
… District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal … in the department’s bank accounts as required. Town of Ira – Financial Management (Cayuga County) The board has not … Fire District Fair Haven Volunteer Fire Department Town of Ira and the Lake View Fire District …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2065
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time adjustment to … retroactive dues for employees represented by Council 82 in Bargaining Unit 61. Affected Employees: Members of Council … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioState Agencies Bulletin No. 2258
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented … dated August 14, 2024. OSC Actions: At the request of PBANYS, OSC will automatically increase the biweekly … The purpose of this bulletin is to notify agencies of an automatic union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseState Agencies Bulletin No. 2259
… Purpose: The purpose of this bulletin is to provide agencies with information and new instructions for processing letters received for the … The purpose of this bulletin is to provide agencies with information and new instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New … State Comptroller Thomas P. DiNapoli and President and CEO of the Business Council of New York State Heather Briccetti … The New York Daily News today published an oped from New York … State Comptroller Thomas P DiNapoli and President and CEO of the Business Council of New York State Heather Briccetti …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Livonia Joint Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the … The purpose of our review was to assess the Livonia Joint Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025State Agencies Bulletin No. 2295
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in … The purpose of this bulletin is to notify agencies of the maximum contribution limits for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaPension Payment Calendar
… will be deposited directly into your bank account on the last business day of each month (indicated by a D on the schedule below). … Your pension payment check will be mailed on the second-to-last business day of each month (indicated by an M on the … are deposited or mailed monthly direct deposits are on the last business day of each month and checks are mailed on the …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendar