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Opinion 2002-17
… contract to construction manager) -- Coordination of Work (by construction manager who is also a prime contractor) -- … a proposed town building construction project, governed by General Municipal Law §101. You indicate that the town is … §103 provides that, except as otherwise expressly provided by the State Legislature or by local law adopted prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 93-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Volunteer Firemen's Benevolent Association (disposition of interest on investment of tax moneys); (need to be member …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 98-18
… authority under Article 9 of the State Constitution (see, NY Const., art IX, §3[d][2]; see also, Municipal Home Rule …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 88-36
… without his fault (see, Bird v McGoldrick , 277 NY 492, 14 NE2d 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Other Bulletin No. 36
… Employees Employees designated management or confidential in the bargaining unit 96 who meet the eligibility criteria … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-36-april-2017-state-university-construction-fund-scfState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of the district’s ongoing reliance on fund balance to finance expenditures, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsExamples from GASB Statement 34 - Statement of Cash Flows
… other payables (297,446) (86,643) (384,089) 475,212 Accrued expenses (4,251,369) 11,520 (4,239,849) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsCUNY Bulletin No. CU-772
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the salary step implementation for … of Agreement executed between CUNY and DC37, CUNY agreed to establish a new salary step plan for employees in the … from CUNY on or after February 1, 2019, may be entitled to a salary adjustment retroactive to February 1, 2019, up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationUse of Federal Funding for Election Technology and Security (Follow-Up)
… City Board of Elections. Congress passed the Help America Vote Act of 2002 (HAVA) to help reform the nation’s voting …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followOversight of Runaway and Homeless Youth (Follow-Up)
… across many of the programs visited, including missing smoke detectors, dirty bathroom vents, a loaded power strip …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who receive a New York State payroll check currently issued from Key Bank … paychecks after July 18. The notice informs employees of the following changes: Key Bank will only be required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksOpinion 99-12
… 206 or 209-e, the town board must determine whether it is in the public interest to assess all expenses of the … against the entire area of the district as extended, is subject to permissive referendum (Town Law, §206-a[4]). In … the entire area of the district, including extensions, is approved at a referendum or if no petition requesting a …
https://www.osc.ny.gov/legal-opinions/opinion-99-12State Agencies Bulletin No. 290
… Security Wages The wages subject to Social Security taxes, not to exceed $80,400.00. Box 4 Social Security Tax … to TIAA/CREF. This amount must be reported for state and local taxes. If there is a minus sign (-) with this amount, … Compensation Board, which is excluded from the gross pay for the current year for a work related injury. IRC125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingPlanning
… You need to begin planning your financial future now. The more time … be enough, but enough for what? It all depends on what you want to do. You need to determine how much income you will … account a weekly investment can grow by age 65.) For some, retirement is a long way off. But the same process that …
https://www.osc.ny.gov/retirement/members/planningOpinion 94-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- … (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was … the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general …
https://www.osc.ny.gov/legal-opinions/opinion-88-47CUNY Bulletin No. CU-674
… Affected Employees Annual and Hourly PSC employees in Bargaining Units AJ, GA, TC, T8, CA, CB, and CE who meet … reported on the Time Entry page. The following is a list of the earn codes that will be automatically adjusted: … should utilize Locked Query #49 to identify a complete list of all regular earnings and retroactive adjustments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveNew York’s Economy and Finances in the COVID-19 Era
… in overall UI payments in the last months of 2020. For example, separate programs that provided $600 or $300 in …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Unified Court System Bulletin No. UCS-328
… date and check date: Pay Cycle/Pay Period Type Payment Year Payment Effective Date Check Date Administration 3 Lag … inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree … will be submitted to SSA after the close of the 2023 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemComptroller DiNapoli Releases School District Audits
… tuition. School officials provide the accounting firm with attendance and enrollment records but do not adequately … the school district reported four general fund reserves with balances totaling $39,891,644. Auditors compared the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits