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Opinion 93-24
… TOWN LAW, §176(14): A fire district may not improve vacant land owned by the district with permanent outdoor competitive … courts. You ask whether a fire district may improve vacant land owned by the district with permanent outdoor competitive … Town Law, §176[1], [22]; General Municipal Law, §§209, 209-b; Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-93-24State Agencies Bulletin No. 2181
… with NYSPO access can opt out of receiving a paper Form W2 statement for the 2023 tax year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… with NYSPO access can opt out of receiving a paper Form W2 statement for the 2024 tax year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2New York State Employees and Federal Funding – Federal Funding and New York
… including state taxes, fees and federal funding. The New York State Division of the Budget (DOB) projects 189,700 Full Time Equivalent (FTE) positions as of March 31, 2025. Of these, 4.7 percent (9,009 FTEs) are funded with …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingState Agencies Bulletin No. 2385
… with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2025 tax year. Affected Employees: … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background: In accordance … W-2 and W-3 (2025) , employers may electronically furnish Form W-2, Wage and Tax Statements to employees if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2385-new-york-state-payroll-online-nyspo-electronic-delivery-2025-form-w-2State Agencies Bulletin No. 2083
… with NYSPO access can opt out of receiving a paper Form W2 statement for the 2022 tax year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2DiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… of "priority 1" complaints against nurses – which can include offenses such as sexual misconduct, practicing … and nurse practitioner – in New York state. Individuals can hold more than one license. To qualify for a nursing …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentOpinion 90-31
… LAW, §353-a; GENERAL CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to … the number of votes needed for the committee to act. Section 41 of the General Construction Law, however, provides … of the majority of the whole board. The provisions of section 41 are applicable to every statute unless its general …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 91-59
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member … and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of … to provide death benefits to family members of deceased volunteer firefighters, and to fund retirement benefits to …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 93-28
… except debt service (see Highway Law, §§10-c[5]; L 1993, ch 53 [1993-94 Aid to Localities Budget, pp 230-231]; L 1993, ch 56, §§2-4, 13, 14; L 1993, ch 57, §§199, 200). Highway Law, §284 requires the town board …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 94-24
… authorizes both the purchase of land and the construction, all to be paid for with the current year tax revenues, then … authorizes both the purchase of land and the construction, all to be paid for with the current year tax revenues, then …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Unified Court System Bulletin No. UCS-314
… of the processing of the 2023 Judicial Ratification Bonus for all Bargaining Units with Ratified Contracts. Affected … CT, DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a $3,000 ratification bonus to be paid effective the date … 02/08/2023 to OSC containing the following information for all eligible employees: Employee ID Employee Record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Purpose To determine whether Eastern Orange Ambulatory Surgery … LLC waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare … To determine whether Eastern Orange Ambulatory Surgery Center … LLC waived Empire Plan members outofpocket costs and if so to quantify the overpayments made …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerOversight of Pupil Transportation Services
… districts’ compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring … 14, 2020. About the Program The Department is responsible for overseeing pupil transportation services provided by …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesPayroll Improvement Project Bulletin No. PIP-017
… after the upgrade to PayServ 9.2. Affected Employees All agency PayServ and PS Query users are affected. … will go live on March 15, 2021. Immediately after cutover, all requests for assistance will be routed through the … The PayServ92Support mailbox will be used for reporting all PS Query and PayServ v 9.2 issues beginning on March 15, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92State Comptroller DiNapoli Releases Municipal & School Audits
… surplus fund balance exceeded the 4% statutory limit in all three fiscal years by approximately $1.1 million (10.1 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… consistently overestimated appropriations by an average of more than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it was nearly $7.8 million (28% of the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1032
… Pursuant to the Amendment to the Summary of Award to the State of New York-NYSCOPBA Amendment to the Final and Binding Award of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesBetter Coordination and More Effective Services Needed for Victims of Domestic Violence
… agencies and advocacy organizations, generally met twice a year as required, but only four of the 17 members attended …
https://www.osc.ny.gov/press/releases/2026/07/better-coordination-and-more-effective-services-needed-victims-domestic-violencePrivacy and Links Policy
… Introduction The Office of the State Comptroller is committed to protecting your privacy when you access our website and the online services we offer. Consistent with New … The Office of the State Comptroller is committed to protecting your privacy when you access our …
https://www.osc.ny.gov/online-services/privacy-and-links-policy