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State Agencies Bulletin No. 1288
… (AC230) submitted and processed after the January 6, 2014 deadline Effective Date(s) Immediately Background AC230s … when an AC230 is received after the January 6, 2014 deadline, the employee is due a corrected wage statement … for 2013 if an AC230 is received after the January 6, 2014 deadline. If the original check is returned, all wages and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1288-processing-2013-salary-refunds-received-osc-after-january-6-2014Opinion 97-15
… of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). … intent to pre-empt need not be express, but may be implied from a declaration of State policy by the Legislature or from …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to General Municipal Law, article 5-G for the provision of police protection as a joint service. You ask whether two … a municipal cooperation agreement for the joint provision of police protection …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Enforcement of Mitchell-Lama Surcharge Provisions
… Purpose To determine whether surcharges are being appropriately assessed and collected at … to moderate income families. In New York City, there are 97 HPD-supervised Mitchell-Lama rental and limited equity … to Mitchell-Lama developments.) Mitchell-Lama apartments are rented or sold through waiting lists kept by each …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1214
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) … considers overpayments for 2012 that are returned in 2013 to be income in 2012 for reporting purposes because the … To inform agencies of the process for handling the late …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… M. Cecero, age 64, of Pittsford, New York, admitted today to unlawfully "double-dipping" and receiving state retirement benefits to which she was not entitled. She agreed to pay back those benefits, with interest, as part of a … Diane M Cecero age 64 of Pittsford New York admitted today to unlawfully doubledipping and receiving state retirement …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsOpinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … Whether real property tax payments postmarked day after the last day for tax payments wo penalty is timely …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Agencies Bulletin No. 1127
… (AC230) submitted and processed after the January 6, 2012 deadline Effective Date(s) Immediately Background AC230s … when an AC230 is received after the January 6, 2012 deadline, the employee is due a corrected wage statement … for 2011 if an AC230 is received after the January 6, 2012 deadline. If the original check is returned, all wages and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012Opinion 98-15
… requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive referendum … government programs for the preservation, restoration and maintenance of the historical, architectural, … of statutory construction that a prior general statute yields to later more specific statutes (see, gen., McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New York State … tolls can mean loss of revenue to the state or aggravation for New Yorkers facing incorrect bills. I appreciate the … revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. Comptroller …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsClaim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation email … time. Change of Address If your mailing address changed after you submitted your claim, complete and mail a Change of … After you submit your claim online check your email for next …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextOpinion 97-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless … expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You … a trophy case in the department's meeting room, and to pay for furniture for the department's recreation …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Train On-Time Performance
… support units, such as Maintenance of Way, Division of Car Equipment, and Operations Planning. OTP statistics are … of delays (Right of Way, Employee, Track Gangs, and Car Equipment) that resulted in 269,008 (or 53.9 percent) of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceOpinion 91-39
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … exceed that limitation, the trustee may waive all salary in excess thereof without diminution of retirement allowance. …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Selected Financial Management Practices
… that without the $1.7 million, it incurred operating expenses which had to be paid from its LOC and that it was … plan to ensure that the budgets are balanced, operating expenses are closely scrutinized during the year, and …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… CostSaving Ideas Monitoring Health Insurance Premiums for Retirees …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… of living at or near the federal poverty level, resulting in painful choices related to basic needs such as shelter, health care, food and transportation. Often, the result is … and philanthropic efforts have contributed to improvements in the rate of food insecurity. Reflecting improving economic …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programs