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Opinion 88-14
… and supersedes any rights claimed by the county (see In re Menschefrend's Estate , 1954, 283 App Div 463, 128 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Taxes and Your Pension
… (IRS) designated default withholding status of “single with no adjustments” unless you inform us otherwise. The … receives income from a job or pension/annuity. For help with Step 2(b), see the instructions on page 2 of the W-4P … (c) Extra withholding from each payment For help with Step 4, see the instructions and worksheet on page 3 of …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionOpinion 88-51
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-41
… According to your inquiry, the fire district in question is located on a narrow island in a town. You state that in … do so. In determining whether implied authority exists, it is well established that: [a] power not expressly granted by statute is implied only where it is 'so essential to the exercise of …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 94-25
… of the General Municipal Law does not authorize credit to be granted towards a year of firefighting service under a … General Municipal Law, §217(c)(v) authorizes credit to be granted towards a year of firefighting service under a … having control of fire departments and fire companies to organize within such departments or companies emergency …
https://www.osc.ny.gov/legal-opinions/opinion-94-25CUNY Bulletin No. CU-714
… is below the ‘last one-year step’ on the 10/31/2019 salary schedule, OSC will automatically insert a row on the … salary to the next higher salary step on the same salary schedule. Increment Code 7716 If the employee’s salary in … on the report is one of the following messages which will identify the reason the employee’s record was not updated: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-788
… steps and is below the Job Rate on the applicable salary schedule, OSC will automatically insert a row on the … salary to the next higher salary step on the same salary schedule. Increment Code 7719 If the employee’s salary in … on the report is one of the following messages which will identify the reason the employee’s record was not updated: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-788-july-2024-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-743
… is below the ‘last one-year step’ on the applicable salary schedule, OSC will automatically insert a row on the … salary to the next higher salary step on the same salary schedule. Increment Code 7717 If the employee’s salary in … on the report is one of the following messages which will identify the reason the employee’s record was not updated: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-743-july-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-834
… steps and is below the Job Rate on the applicable salary schedule, OSC will automatically insert a row on the … salary to the next higher salary step on the same salary schedule. Increment Code 7720 If the employee’s salary in … on the report is one of the following messages which will identify the reason the employee’s record was not updated: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-834-july-2025-city-university-new-york-cuny-incrementsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… sector, erasing nearly $28.6 billion in market value and more than $850 million in property taxes in City Fiscal … today by State Comptroller Thomas P. DiNapoli. “Midtown and the Financial District are two of the largest business … shifted office workers to remote work, rents fell, and vacancies rose. I am optimistic for the sector’s recovery …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicAnnual Financial Report
… Bulletins Annual Report Filing Deadlines Municipalities with Odd Fiscal Year Ends [pdf] NYSLRS Employer Web Portal - … Bank Reconciliation Bank accounts will be associated with their respective funds in the financial statements. Fire …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportCUNY Bulletin No. CU-876
… inform agencies of OSC’s automatic processing of the July 2026 Increments and provide instructions for payments not … (PSC) represented employees. Effective Dates: The July 2026 CUNY Increments are effective 07/01/2026 and will be processed in Institution Pay Period 07C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-876-july-2026-city-university-new-york-cuny-incrementsDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Program. Read or download the Direct Plan disclosure booklet here or go to: … Savings Program Direct Plan , obtain a Disclosure Booklet and Tuition Savings Agreement at nysaves.org or by …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeComptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… The case was handled by Assistant Attorney General Christopher Baynes of the Public Integrity Bureau. The …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateOpinion 88-3
… Fund. You ask that we review the provisions of subdivision two of section 52 of the Workers' Compensation Law (WCL) regarding the disposition of fines. Subdivision two provides as follows: "All fines imposed under this … Concerning the provisions of subdivision two of section 52 of the Workers Compensation Law WCL …
https://www.osc.ny.gov/legal-opinions/opinion-88-3DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… nearly $3,000 from the town and altering town records to cover her theft. “Ms. Tiede was entrusted to safeguard public finances but instead she allegedly abused her position to steal town funds and attempted to hide her crime,” … nearly $3000 from the town and altering town records to cover her theft …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsOpinion 89-23
… utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your … hall several times per month without consideration or for nominal consideration. General Municipal Law, §72-h … or department thereof, either without consideration or for such consideration and upon such terms and conditions as …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 96-18
… 86-8, p 14; 1981 Opns St Comp No. 81-344, p 376). There is no State statute which authorizes a village to conduct an … interest in becoming a separate city). Accordingly, it is our opinion that, absent an act of the State Legislature, … become a city. Our reference to an act of the Legislature is for informational purposes only and is not a …
https://www.osc.ny.gov/legal-opinions/opinion-96-18