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Opinion 90-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … rental exists. Property owners within a zone of assessment in a fire district cannot be assessed retroactively for costs … p 345 are superseded to the extent inconsistent. This is in response to your inquiry concerning payments to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … government may not, by local law, authorize the purchase of commodities from vendors holding federal General Services … Whether a town by local law may authorize the purchase of commodities from vendors holding federal General Services …
https://www.osc.ny.gov/legal-opinions/opinion-91-6State Agencies Bulletin No. 2041
… 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryDivision of Housing and Community Renewal Bulletin No. DH-108.2
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 475 CSEA Hourly Dues 500 Medicare Deficiency 501 … 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/housing-and-community-renewal/dh-1082-april-2020-district-council-37-dc-37-retroactive-2SUNY Bulletin No. SU-351
… semester or $400 annually over the course of an academic year. The amount of the increase must be based on the number … course must receive an increase to their base salary of $16.67 per credit hour or credit equivalent, not to exceed … semester or $400 annually over the course of an academic year. This amount must be divided by the number of payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-351-2023-400-discretionary-base-salary-increase-professionalUnified Court System Bulletin No. UCS-303
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtOpinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … board is disqualified from considering and voting on matters concerning a proposed subdivision development. You … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68SUNY Bulletin No. SU-372
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 … who are included in BU13. Payment of the increase is at the discretion of the campus president and is effective 04/01/2025. This payment is authorized in the … The purpose of this bulletin is to provide agency instructions for processing the 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyOpinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract … Concerning a proposed contract for library services between a school district and a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Payroll Improvement Project Bulletin No. PIP-011
… Purpose The purpose of this bulletin is to inform users of changes to the Savings Plans … system. The Adjusted Date of Hire will be populated by the Election Date in the Savings Plans enrollment. The Projected … code. These deductions codes are set up automatically when an employee enrolls in a suspense plan and inactivated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Required Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing … (JCR) JCR User Guide for Town and Village Justices [pdf] Justice Court Handbook [pdf] Justice Court Advisories … Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement Reporting …
https://www.osc.ny.gov/local-government/required-reportingUnified Court System Bulletin No. UCS-335.1
… inform agencies of OSC’s automatic processing of the April 2024 UCS Salary Increases and provide instructions for … increase of three percent (3.00%) effective April 1, 2024 for all eligible members. The agreements also include the April 1, 2024, Salary Schedule. In addition, the April 04, 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryOpinion 2010-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … referendum requirements) TOWN LAW § 184: A fire protection contract between a town on behalf of a fire protection … with providing the fire protection service under the contract is one of the expenses that may be considered in the …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-18
… that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) … VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A … among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 93-15
… BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the board of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to … the board of trustees or the separate treasurer of a town public library is required to annually account to and submit …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 89-7
… for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: A town board may not pay the members of the board of assessment … complaints in relation to assessments. You ask whether a town is required to pay the members of its board of … Whether a town is required to pay the members of its board of …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 91-44
… (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) … to Article XI of the Civil Service Law (§160 et seq .) and regulations of the president of the Civil Service … employer, to pay a minimum percentage of the premium or subscription charges for the coverage (see Civil Service Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-44United HealthCare – Empire Plan Drug Rebate Revenue
… through December 31, 2013. Background The New York State Health Insurance Program (NYSHIP) provides health insurance … of the prescription drug program to Medco Health Solutions, Inc. (Medco), including the negotiation and … by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. The subcontract …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOpinion 90-1
… proceeds to a school district to develop a school district playground if the town board determines that the playground will benefit town residents. You ask whether the … within the town to assist with the development of a school playground. Environmental Conservation Law, §27-0925, as …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli Urges NYC to Shore Up Rainy-Day Fund
… Thomas P. DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the … city’s rainy-day reserve fund, establishing targets for how much should go into the fund each year and setting the … law enabling the use of these funds, called on the city to define how these resources are accumulated and used. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fund