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Opinion 95-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … its usual and ordinary meaning. Webster's Ninth New Collegiate Dictionary (1989) defines "around," when …
https://www.osc.ny.gov/legal-opinions/opinion-95-10XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… POLICIES This section provides an overview and guidance to Business Units regarding voucher workflow in the Accounts … user to approve a voucher prior to submittal to the Office of the State Comptroller (OSC) must be the department head or … Business Units should refer to Section 4.B – Certification of Vouchers of this Chapter, for more information about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… Economy: 2019 , 2021-4, August 2019, Charles H. Dyson School of Applied Economics and Management SC, Johnson …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesOpinion 88-11
… it is well-established that "dedicated park areas in New York are impressed with a public trust and their use for … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS 2d 495, affd 45 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11GASB Statement 87, Leases
… (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that transfer ownership of an … after 30, 60 or 90 days’ notice. When this option is available, the termination period occurs after the notice … certain it will exercise the first extension, but not reasonably certain it will exercise the second, the lease …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1930
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to ERAP activities and to inform agencies of new Time Entry Earnings Codes to be … The tracking of these expenditures in PayServ is separate from tracking employee time and attendance through systems …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 91-32
… public authority was construed in Civil Service Forum v NYC Transit Authority , 4 AD2d 117, 163 NYS2d 476, affd 4 …
https://www.osc.ny.gov/legal-opinions/opinion-91-32ROA Result Calculator – Reporting Elected and Appointed Officials
… Use this calculator to determine the ROA result (average number of days worked per month) for an elected or …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… credible evidence to support the need for these proposals, and if adopted, they would undermine corporate … entrench managements’ opposition to shareholder proposals and increase costs for investors. These proposals … and our financial markets. Along with other investors, I will continue to voice my opposition to these actions and …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… in early 2020, with almost two-thirds of job losses in public-facing industries, such as leisure and hospitality, … the ages of 16 and 24 are more likely to be in high school or college, while those over the age of 65 are more … educational levels tend to be tradespeople and those with public-facing jobs. Workers with a high school diploma …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksState Agencies Bulletin No. 882
… the 2007-2011 PEF agreement, OSC is issuing instructions for the new method of calculating salaries for affected employees retroactive to April 11, 2008. This … University of New York (CUNY) Thruway Authority Teachers’ Retirement System Dormitory Authority State University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesOpinion 91-36
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of … without specific authorization by the State Legislature ( Brooklyn Park Commissioners v Armstrong , 45 NY 234; Village of Croton-on-Hudson v County of Westchester , …
https://www.osc.ny.gov/legal-opinions/opinion-91-36State Agencies Bulletin No. 1305
… payment of $225 will be paid to all eligible employees in April 2014. Chapter 491 of the Laws of 2011 implemented … will be sorted by Department ID, then by employee name in alphabetical order. NPAYTMP57 – April 2014 Retention … Extra Lag ORSame as Effective Date if the employee is in a Bargaining Unit other than 02, 03, 04, 47, 01, 21, 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentOpinion 99-16
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … or willful misconduct. 15 Opns St Comp 1959, p 37 is superseded to the extent it may be inconsistent. This is …
https://www.osc.ny.gov/legal-opinions/opinion-99-16DiNapoli Releases Executive Budget Report
… to authorize the forfeiture of pension rights for public officials who are convicted of crimes related to his or her public office, and campaign finance reforms. These reforms … $608 million as of SFY 2019-20, excluding changes to the School Tax Relief program. Relies on more than $1 billion in …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportOpinion 94-13
… for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate … most recent income tax returns. Termination of payments and benefits for engaging in prohibited employment requires … from the performance of duty the full amount of his or her regular salary or wages until the disability ceases. …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli: State's Fiscal Outlook Declines
… would likely make PIT collections more volatile. PIT liability is largely paid by a relatively small number of … on taxpayer migration showed that from 2015 to 2019 a net average of 28,700 personal income taxpayers moved out of … many of whom were high-income residents. In 2020 a net of 112,400 taxpayers moved out, nearly four times as many …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesPayroll Improvement Project Bulletin No. PIP-013
… transaction cutoff dates surrounding and impacted by the Payroll Improvement Project Go Live activities. Affected … All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency Control D and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andDiNapoli: Wall St. 2021 Profits near Record Levels
… during the pandemic has benefited New York’s economy and finances during a difficult time. The securities … strong profits have helped shore up tax revenues and securities industry workers have been among the first to … DiNapoli said. “Financial markets move in cycles, however, and profits will subside at some point. As we prepare for an …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsAnnual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee … account code in the Annual Financial Report (AFR). For example: Cash must be reported as a positive amount, and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report