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Opinion 89-52
… -- Regional Coordination (establishment of county office to coordinate training) COUNTIES -- Powers and Duties (power to coordinate training of emergency medical service … that the responsibilities of the position are limited to the coordination and facilitation of training activities …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-61
… A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. … by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether a … Service postmarked with the date of the last day for the payment of school taxes without interest may be accepted as …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 95-12
… 10 and 11 of the General Municipal Law (see 1983 Opns St Comp No. 83-69, p 80; 1981 Opns St Comp No. 81-191, p 202; 20 Opns St Comp, 1964, p 250; see also People v Calandra , 164 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 2002-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … to the not-for-profit corporation (see, e.g., Schulz v Warren County , 179 AD2d 118, 581 NYS2d 885 lv den 80 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Contract and Payment Actions in January
… Creek in Montgomery County. Major Payments Approved Tax Refunds and Credits $118.2 million for 36,931 personal income tax refunds. $99.9 million for 16,031 corporate and other tax refunds. $7.8 million for 8,362 property tax credits. New …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryCincinnatus Fire District – Board Oversight (2025M-77)
… approximately $2.2 million on its inventory record and insurance policies. Audit Summary The Board did not always … the District did not have clear guidelines for defining how much fund balance should be maintained or how it should be monitored. Lastly, when Board members do not complete the required fiscal oversight training, they …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77State Agencies Bulletin No. 1603
… regarding tax information may be direct to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1603-2017-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1439
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2015 … To inform agencies of the process for handling the late submission of Form AC230 Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1532
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2016 … in full. Unfortunately, there are processing limitations for AC230s received after this date. Impact on Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Comptroller DiNapoli Releases Audits
… did not consistently assess penalties in accordance with law and/or DOL procedures resulting in the failure to assess …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0DiNapoli Announces Latest Fiscal Stress Scores
… State Comptroller Thomas P. DiNapoli's Fiscal Stress … System has designated 25 municipalities across the state as fiscally stressed . This year's list, which includes … State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresSteuben County – Safeguarding Computerized Data (2025M-96)
… theft, identity theft or other harmful consequences for individuals. Therefore, protecting computerized data is … over computerized data. County officials 1 are responsible for designing and implementing policies and procedures to … to Section 35 of the New York State General Municipal Law. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96New NY Broadband Program (Follow-Up)
… the Broadband Program Office (BPO), a division of Empire State Development (ESD)—focused on closing the digital divide in the State. The Program was designed to ensure that every New …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followState Agencies Bulletin No. 827
… which implements the new 2007-2011 Agreement between the State of New York and the Public Employees Federation (PEF), … is for employees whose assigned duty is to routinely work on Interstate routes within New York State or any NYS highway routes or parkway systems. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sadCUNY Bulletin No. CU-836
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-836-cuny-health-benefits-buy-out-waiver-programState Agencies Bulletin No. 2314
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Retirement …
https://www.osc.ny.gov/state-agencies/state-agencies/2314-2025-special-assignment-duty-pay-calendar-year-2024State Agencies Bulletin No. 1365
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2014 … To inform agencies of the process for handling the late submission of Form AC230 Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1176
… employment taxes and will be reported on the employee’s Form W-2 in box 14 under code UTA (Uniform/Tool Allowance). Tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingState Agencies Bulletin No. 1134
… information is reflected on the employee’s record. Review Payroll Bulletin Number 1129 and 1090 regarding updates to … agency and should be deleted, please send an email to the Payroll System Questions Mailbox. Please make sure no … account codes or Position Pool IDs may be emailed to the Payroll System Questions Mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012State Agencies Bulletin No. 1127
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2011 … To inform agencies of the process for handling the late submission of Form AC230 Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012