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Opinion 90-34
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients … 293 of the Laws of 1988, provide that except as provided in a "special law", foreign fire insurance tax moneys must be … (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 88-7
… BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and … the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) … bond surplus and that the $7,000 raised for debt service can be used for current purposes on the basis that it is an …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Changes in Federal Policies Pose Significant Risks for New York City's Budget
… the federal tax code. If that is true, collections could pick up in the second half of FY 2018. Collections also could …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetOpinion 92-5
… -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of Johnson City , 74 NY2d 718, 544 NYS2d 809; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; Deniham Enterprises v …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 98-20
… FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, … squad and is in the best interests of the fire district ( id .; NY Const, art XIII, §1; Rathbone v Wirth , 150 NY 459; …
https://www.osc.ny.gov/legal-opinions/opinion-98-20The Survivor’s Benefit Program for New York State Management / Confidential Employees
… What are the eligibility requirements? There is no need to enroll — your beneficiary is eligible to receive this benefit if, at the time of your death, you … was paid directly from State funds (it must be equivalent to the minimum annual salary for an M/C-3 employee). …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employeesCaucus 2026: Important Information for New Yorkers
… Lead in Water: Testing and Reporting, December 2025 CUNY, Open Education Resources, March 2025 SUNY, Oversight of the Educational Opportunity Program, March 2025 SED, Access to Preschool Special Education Services, December 2024 … 2025 MTA, Bridges & Tunnels, Bus, Transit Bus, Measures to Address Extreme Weather Conditions, January 2025 Interactive …
https://www.osc.ny.gov/reports/caucus2026State Agencies Bulletin No. 2167
… checked. According to IRS Active Participant Rules (Notice 98-49, 1998-2 C.B. 365; Notice 87-16, 1987-1 C.B. 446), employees receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2276
… checked. According to IRS Active Participant Rules (Notice 98-49, 1998-2 C.B. 365; Notice 87-16, 1987-1 C.B. 446), employees receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024Artificial Intelligence Governance
… using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to power its facial … by eliminating certain types of racial and ethnic data and testing the model’s output against benchmarks. However, DOE … Office of Operation’s Algorithms Management and Policy Officer (AMPO) was required by Executive Order 50 of 2019 to …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Agencies Bulletin No. 2243.2
… No. 2243 .1 Purpose: The purpose of this bulletin is to notify agencies of the new Payroll Check Notification … all stopped/reissued checks, salary exchange checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns, direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportState Agencies Bulletin No. 2244
… the 2024 CSEA Tool Allowance Payment: Perform automotive repair duties in an eligible title; and Are required by the … Assistant (Motor Equipment) Service & Repair Mechanic (Auto Body) Maintenance Supervisor 1 Motor Equipment Aircraft … taxable income and will be included in the employee’s taxable gross subject to all employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentState Agencies Bulletin No. 2143
… the 2023 CSEA Tool Allowance Payment: Perform automotive repair duties in an eligible title; and Are required by the … Assistant (Motor Equipment) Service & Repair Mechanic (Auto Body) Maintenance Supervisor 1 Motor Equipment Aircraft … taxable income and will be included in the employee’s taxable gross subject to all employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentEast Ramapo Central School District – Budget Review (B25-5-2)
… revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable. Background Pursuant … of approximately $136.2 million may be overestimated by as much as $23.6 million. The transportation appropriation of … approximately $76.6 million is likely overestimated by as much as $10.9 million. The materials and supplies …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2State Agencies Bulletin No. 2377
… checked. According to IRS Active Participant Rules (Notice 98-49, 1998-2 C.B. 365; Notice 87-16, 1987-1 C.B. 446), employees receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Schenectady City School District – Math Workbook Inventory (Schenectady … workbook need before workbooks were ordered. Corning City School District – Claims Auditing (Steuben County) The …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… New York City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key industries, according to an analysis … transportation and warehousing and office sectors, but retail, restaurants, construction and tourism continue to … New York City has recovered 994 of private sector jobs it lost in the pandemic but unevenly across key industries …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and district officials did not properly manage fund balance and reserves. The board and district officials’ … submitted as required to the State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the district’s building aid reimbursement …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… by paying down debt raises questions on how it will find additional savings and revenue to fund operations when … gaps by paying debt off early, but more can be done now to find cost savings and generate revenue to close gaps sooner,” … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … for its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, sports …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gambling