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Understanding Your GASB Report – Governmental Accounting Standards Board
… more information, refer to the 2024 Actuarial Assumptions report. Employer’s Contribution The amount reflects an … used in the Governmental Accounting Standards Board GASB report issued by NYSLRS for employers to comply with …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… The owner of a Schenectady County medical transportation … was charged with stealing more than $1.8 million from the state’s Medicaid program over a nearly four-year period, … The owner of a Schenectady County medical transportation …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 94-10
… the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) GENERAL MUNICIPAL LAW, §§119-o, 239-o: A town …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… for open space preservation) GENERAL MUNICIPAL LAW §§6-c, 11, 247; LOCAL FINANCE LAW §11.00(a): A town may provide … is established generally for acquisitions of rights in land for open space preservation, no referendum is required … "land or rights in land" (General Municipal Law §6-c[1][b][2]). Section 6-c provides that there may be paid into a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … part of the year on) HIGHWAY LAW §205-a: A town highway may not be designated as a seasonal limited use highway … 205-a of the Highway Law. You ask whether the highway may be so designated if there is "sporadic" usage, mainly on …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… New York State Comptroller Thomas P. DiNapoli released the … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… of taxable real property within the proposed district or extension pursuant to the procedures in article 12 of the … for the original improvement in a water district or extension (Town Law §§202‑d, 209-h; compare Town Law §§196, … of a town water district if the town proposes to issue indebtedness to finance all or part of the improvement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… York State Assembly Memorandum in Support of Legislation re: A. 8931/S. 5822). Similarly, the Senate sponsor of that … (Bill Jacket, L 2005, ch 180, Budget Report on Bills re: S. 5822). Therefore, since prior to chapter 180, cities … L 2005, ch 180, Memorandum in Support of Legislation re: S. 5822, supra ). 3 Thus, under section 3-226, it is …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Enroll in the Vendor Self-Service Portal
… (SFS) to check the status of invoices, purchase orders and payments, submit electronic invoices, and update contact and address information and enroll in various State programs …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalOpinion 97-11
… . . ." (emphasis supplied). As used in section 811, the term "municipality" includes a city (see General Municipal Law, §800[4]), and the term "political subdivision" includes a city having a … or employee" or "local officer or employee" within the meaning of sections 800(5) and 810(3). Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 95-3
… and has not set aside for county or educational purposes all of the net collections therefrom. It also appears that … may set aside for county purposes or educational purposes all or any portion of the net collections therefrom. Section … the city is located also imposes a general sales tax, all of the net collections from the county tax imposed in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 93-26
… is established, the board is authorized, inter alia , to contract on behalf of the district with one or more qualified … thereof by the entities furnishing services under contract. This provision authorizes the town to charge fees … previously expressed the opinion, with respect to a town water district, that those sections require a town to levy …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … other filing fees. This is consistent with the practice in Family Court, which has concurrent jurisdiction over … others charge no fee, either analogizing such requests to Family Court practice, where no fees are charged in any …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 94-4
… opinion. CLAIMS -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and Duties (requiring … a town justice may affix a signature stamp upon his or her docket books (30 Opns St Comp, 1974, supra), but that, …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-1
… dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin, referring to acquisitions of "specialized … dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin). 2 Prior to 1956, section 209-b(1) provided …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1The Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and … used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is responsible … The New York State Common Retirement Fund holds and invests the …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundState Agencies Bulletin No. 2183
… 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesX.1 Overview – X. Guide to Vendor/Customer Management
… vendors by a New York State assigned ten-digit vendor identification number instead of their Federal Tax Identification Number. Vendors that do business with multiple … Maintenance of Vendor Records Single Payment Vendor Identification Numbers Special Use Vendors Identification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overview