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Opinion 89-16
… or a portion of the tax to the fire department of which it is part. Prior to the enactment of the 1988 legislation, we … illegal or improper expenditures. Thus, except where there is a special act of the State Legislature incorporating an … benevolent association has been created by special act and is authorized to receive payments of foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 93-25
… the opinion that the word "street" as used in this context is intended to relate to public streets (1975 Opns St Comp … St Comp, 1956, p 59; 7 Opns St Comp, 1951, p 285). There is no similar statutory authority for a village to light … dsmd 69 NY2d 822, 513 NYS2d 1027). Therefore, the village is not authorized to continue to provide, at village expense, …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 93-1
… county clerk, treasurer or commissioner of public works is entitled to the salary fixed for the office of the … due to a vacancy in the office of county attorney, is entitled to the salary of county attorney when so acting. … duties of the office of county attorney until a successor is appointed and has qualified". If more than one assistant …
https://www.osc.ny.gov/legal-opinions/opinion-93-1The Survivor’s Benefit Program for New York State Employees
… death benefit to your survivors if you are an eligible New York State employee. You may be eligible even if you are not a member of the New York State Employees’ Retirement System (ERS), the New York State Police and Fire Retirement System (PFRS), the … provides a minimum death benefit to survivors of eligible New York State employees …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesOpinion 99-15
… Law, §300 provides that all real property within the state is subject to taxation unless exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real … only by general law. Based on the foregoing, we believe it is clear that the amount needed to be raised by a village by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… Objective To determine whether the New York City Department of Social … Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of … To determine whether the NYC Department of Social Services is …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… submitting accurate administrative costs to the Department of Health (Department) and whether the Department is … and locally funded program that provides a wide range of medical services to those who are economically … and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-carePayroll Improvement Project Bulletin No. PIP-014
… to PayServ. Navigate to General Deduction Data (Main Menu> Payroll for North America > Employee Pay Data USA > … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. Please reference Bulletin PIP-014 … Payroll Improvement Project Bulletin No PIP014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsState Police Bulletin No. SP-219
… via file load. The agency must provide OSC with an Excel spreadsheet that includes the following information not … Record Effective Date of Inserted Additional Pay Row NY OT Effective Date Payment Amount Earnings End Date … withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentState Police Bulletin No. SP-231
… Purpose The purpose of this bulletin is to provide the Division of State Police instructions for processing the 2022 Education Payment. Affected Employees Employees of the Division of State Police in the State Police Troopers … The purpose of this bulletin is to provide the Division of State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-231-2022-state-police-education-paymentState Police Bulletin No. SP-242
… Purpose: The purpose of this bulletin is to provide the Division of State Police instructions for processing the 2024 Education Payment. Affected Employees: Employees of the Division of State Police in the State Police Troopers … The purpose of this bulletin is to provide the Division of State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-242-2024-state-police-education-paymentDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… revenues” reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … by the city declined 2.7% from FY 2019. The following year fines and forfeitures declined again, by 4%. … revenues reached an estimated $67 billion in fiscal year FY 2025 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicNew York Local Government Assistance Corporation
… or operating expenses, monies in the Capital Reserve Fund, and any escrow funds. Beginning in 2004, certify on an … or its assignee from the Local Government Assistance Tax Fund. About the Corporation The New York Local Government …
https://www.osc.ny.gov/debt/lgacOpinion 88-19
… The authority for towns to participate in litigation is found in Town Law, §65. Subdivision 1 of section 65 … Rather, the institution of a legal action by a town is generally permitted only if the property or governmental … have standing to maintain any action or proceeding which is brought to challenge a determination made by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 91-21
… of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive) COUNTY LAW, §§201, 215(3); … a county who serves as administrator of an estate pursuant to section 1219 of the Surrogates Court Procedure Act SCPA …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 97-17
… of a city and county public library to complete and file an annual financial disclosure form promulgated by the … of a "city and county public library" to complete and file an annual financial disclosure form promulgated by the … officers and employees" required to complete and file the annual statement of financial disclosure ( id .). We …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 91-49
… a county legislative body "may, when satisfied that it is for the interest of the county... discontinue a county … when a statute commits a decision to a governing body and is silent as to the method of its exercise, the governing … §153[4]; 1990 Opns St Comp No. 90-5, p 12). Therefore, it is our opinion that the county may convey, at private sale, …
https://www.osc.ny.gov/legal-opinions/opinion-91-49State Comptroller DiNapoli Releases School Audits
… software applications on 17 different computers. Mount Morris Central School District – Claims Auditor (Livingston …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… agency in the applicable draw system. If the award is open in the federal draw system, and OSC draws on your … through the federal draw system, and if the intent is for a refund to be issued separate from the normal draw … to the U.S. Treasury or U.S. Department of Education, it is necessary for agencies to prepare and submit a Single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryOvertime Limits – Enhanced Reporting
… capping feature will take effect depending on: Whether you report ERS or PFRS members; and When you began submitting … automatic capping feature is in effect for calendar year 2026 and Retirement Online will automatically notify you when … earnings, shift differential pay, location pay, longevity payments and top of pay grade bonus) from the previous …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limits