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Opinion 89-12
… engineer to inspect and approve the work of the successful bidder. Since the engineer is a stockholder owning a one-half … aware of the relationship between the engineer and the low bidder. The court, in determining that, under the … his powers under the specifications favorably to [the low bidder], if it obtained the contract, and unfavorably to its …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 92-12
… full amount of regular salary or wages to be discontinued with respect to any firefighter who is permanently disabled … entitlement to medical treatment and hospital care). With certain exceptions not here relevant, General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 91-37
… that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) PARKING AND TRAFFIC … Concerning the proper disposition of fines and penalties collected by a city Parking Violations Bureau …
https://www.osc.ny.gov/legal-opinions/opinion-91-37State Public Health Emergency Medical Stockpile
… (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased … functioning condition—the inventory of the State’s medical stockpile. Our audit scope covered the period from … have taken during the procurement process for medical equipment for public health emergencies to ensure …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileOpinion 2000-23
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … unit, receives a 4% pay increase, and other officers in the bargaining unit receive a 4% increase plus an … increase pursuant to General Municipal Law §207-m. We are in receipt of your letter concerning the entitlement to a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 99-16
… to the purchase of insurance indemnifying the town, does not constitute authority for a town to indemnify a third …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Overtime Temporarily Excluded from Tier 6 Contribution Rates
… Tier 6 members contribution rates for State Fiscal Year 2024-25 (April 1, 2024–March 31, 2025) and State Fiscal Year 2025-26 (April 1, 2025–March 31, 2026). Refunding … that the refund will be issued by their employer within 8 weeks of the date of the letter they receive. Note for NY …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesXVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB … Section C20 – Cash Deposits with Financial Institutions and GASB Codification Section I50 – Investments ) most … updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB Statement No. 28 – Accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… Audit Objective Did the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) and Corporation management adequately plan and monitor financial … Did the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementDivision of Housing and Community Renewal Bulletin No. DH-74
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2015 DC37 Salary Increase and provide … To inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2015 DC37 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-74-april-2015-district-council-37-dc37-salary-increaseOther Bulletin No. 18
… (to prevent making another payment) Retirement and Deduction Information The LLS payment is included as salary … for normal retirement contributions, garnishments and federal levies. Tax Information The LLS payment is taxable income subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-18-october-2013-state-university-construction-fund-scf-civilUnified Court System Bulletin No. UCS-215
… 2015 UCS Salary Increase (Bargaining Units 87, 86, 88, CT, SA, SD, SG, SK and SN) and provide instructions for … Non-Judicial Employees Bargaining Units 86, 88, CT Civil Service Employees Association Bargaining Unit 87 … and Unrepresented employees in Bargaining Units 86, 88 and CT. The increase is authorized pursuant to Section 7 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-215-april-2015-state-new-york-unified-court-system-ucs-salaryOpinion 2007-1
… MUNICIPAL LAW §§103, 104-b: County contracts with private bus companies to provide paratransit services in connection … §104-b. You state that the county contracts with private bus companies to provide paratransit services in connection … do not have the functional capability to ride fixed-route buses due to a disability. The bus companies would …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority …
https://www.osc.ny.gov/legal-opinions/opinion-89-25State Agencies Bulletin No. 1650
… taxes and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1650-april-2018-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1572
… using the Supplemental Aggregate method. New York City tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1572-april-2017-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1445
… Purpose To provide Agencies with general guidance on the services and … inquiries/requests must be submitted in writing to the Tax and Compliance mailbox. Requests sent to individual OSC employee email addresses may fail to be … To provide Agencies with general guidance on the services and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsOther Bulletin No. 19
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2014 SCF CSEA Salary Increase and provide … meet the eligibility criteria Background The Memorandum of Agreement covering the period 04/01/11 through 03/31/16 … To inform the State University Construction Fund of OSCs automatic processing of the April 2014 SCF CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civilUnified Court System Bulletin No. UCS-230
… will be made in a separate check regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-230-june-2016-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-232
… Payment will be processed in a separate check dated 12/14/2016. There is no direct deposit for this payment. … will be made in a separate check regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-232-december-2016-unified-court-system-ucs-uniform-and-equipment