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Opinion 88-19
… the town. Actions by a town are authorized only when property or governmental powers of the town are affected. You … legal action to enjoin a private corporation from using property within the town for a landfill. You inquire whether … benefit or protection of the town, in any of its rights or property." As was discussed in 1979 Opns St Comp No. 79-651, …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 89-8
… MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … pursuant to General Municipal Law, §6-d without the prior consent of the Office of the State Comptroller. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … approved by a simple majority of the whole governing body at a duly convened meeting. In certain circumstances, a … an abandoned county highway by private sale to either the adjoining owner or another party and if so whether the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Implementation of Suicide Prevention Task Force Recommendations
… Objective To determine whether the Office of Mental Health (OMH) implemented the … care. OMH’s mission is to promote the mental health of all New Yorkers, with a particular focus on providing hope … and that it was the tenth leading cause of death among all age groups. According to Centers for Disease Control and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsSelected Aspects of Safety and Security in Subway Facilities
… as cameras, for small or temporary projects. As of May 2022, Transit had 1,075 closed-circuit television (CCTV) … The responses to the 141 electronic work orders (tickets) sampled from the period September 1, 2019 through July 21, 2022 were delayed by as much as 2 years beyond the required …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesSUNY Bulletin No. SU-322
… .00120 and enter the difference owed using Earnings Code ACO and the original Earnings Begin Date and the original …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323
… is superseded by Payroll Bulletin No. SU-323.2 . Purpose The purpose of this bulletin is to provide information and … regular rate of pay. The new overtime rate shall apply to all overtime earned during the period 01/20/2022 through … in the employee’s taxable gross and are subject to all employment and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 2009
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … 2021 Form 1042-S Content The information which will appear on the Form 1042-S Statement is described below: Box 1: … the type of income received. This code is populated on the 1042 Tax Balances page. Box 2: Gross Income The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… has left the city with an unemployment rate of 6.5%, 2.8 points higher than the February 2020 level of 3.7%, while the … hard in 2020, with the unemployment rate increasing by 8.7 points in the city compared to an increase of only 4.7 points in the nation. While men have historically …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewExamples – Article 14 Benefits
… Example: A member joins at age 22 and has ten years of service credit when he or she … for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 years of service credit). The …
https://www.osc.ny.gov/retirement/publications/1644/examplesLimitations – Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any … period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS, and …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS, and …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The …
https://www.osc.ny.gov/retirement/publications/1512/limitationsIntroduction to IT Governance – Information Technology Governance
… investments there are a number of internal controls that if appropriately implemented and monitored collectively …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing … education of children is shameful,” DiNapoli said. “Ms. Hand abused her position to fund her lifestyle at the expense … continued collaboration in combatting public corruption.” Hand pleaded guilty to two counts of federal program theft, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Agencies Bulletin No. 2161
… to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected … than six months. Background: The IRS released the new Form W-4, Employee's Withholding Certificate , and … modified to reflect the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ACDS, Inc. (ACDS) … rate-based preschool special education programs to 213 children from school districts located in Nassau, … Queens, and Suffolk counties. The counties pay tuition to ACDS for these services using reimbursement rates set by …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manual