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Opinion 95-3

… a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … thereof, the county tax on the types of transactions taxed by the city may not be imposed within the city. The net … from the county tax on the types of transactions taxed by the city imposed in the area of the county outside the …

https://www.osc.ny.gov/legal-opinions/opinion-95-3

Opinion 95-10

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … A town has a duty to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or burial ground, title to which has vested in the town by …

https://www.osc.ny.gov/legal-opinions/opinion-95-10

XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures

… an overview and guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher approvals in the Statewide Financial System (SFS) … and transparent information. The final user to approve a voucher prior to submittal to the Office of the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-module

New York’s Agriculture Industry: A Resilient Part of State and Local Economies

… sector grew in 2021 to reach new highs. In addition, farms contribute to food security in their communities, an … of Agriculture and Markets, there are over 33,000 farms in the State. 2 In addition, nearly 23 percent of the … high of 23,868 in 2021. 4 FIGURE 1: Employment on New York Farms   Source: U.S. Bureau of Labor Statistics As shown in …

https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economies

GASB Statement 87, Leases

… assets include capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that … Fixed payments; Variable payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured using the …

https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases

State Agencies Bulletin No. 1930

… the employee will be compensated for work in excess of 40 hours at one and one-half times the regular hourly rate of … adjusted using Earnings Code ADJ or AJR, as appropriate. Tax Information These monies are taxable income, will be … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinations

State Comptroller DiNapoli Statement on Proposed SEC Rule Changes

… SEC's proposals are two of the most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to support the need for these proposals, and if … corporate accountability, entrench managements’ opposition to shareholder proposals and increase costs for investors. …

https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changes

Opinion 91-36

… This opinion represents the views of the Office of the State … with park trust funds should be in or sufficiently near the developments which generated the fees so that the … an existing town park as long as the park is sufficiently near the developments which generated the moneys so as to be …

https://www.osc.ny.gov/legal-opinions/opinion-91-36

Unified Court System Bulletin No. UCS-248

… Service Employees Association (CSEA – BU 87), provides for a retroactive increase to the Senior Officer Series … Information All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … to the NYS Department of Taxation and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sos

Opinion 99-16

… to indemnify custodial bank) GENERAL MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the … depository bank has requested that the town execute the model security and custodial agreements prepared by the … and Procedures, Appendix E). Paragraph 6(a) of this model custodial agreement provides that the local government …

https://www.osc.ny.gov/legal-opinions/opinion-99-16

DiNapoli Releases Executive Budget Report

… today by State Comptroller Thomas P. DiNapoli. This report, prepared each year following the release of the … will grow by a projected 2.8 percent. Debt DiNapoli’s report also finds New York state will continue to rely … from the Department of Economic Development. DiNapoli’s report also notes the Governor announced a phased-in minimum …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-report

DiNapoli: State's Fiscal Outlook Declines

… budget gaps underscore the importance of building up rainy day reserves and enhancing criteria for their use. At the end of SFY 2022-23, statutory rainy day reserves totaled $6.3 billion. The Enacted Budget … grew by $4 billion in SFY 2024-25, $5.3 billion in SFY 2025-26, and $6.3 billion in SFY 2026-27. The gaps are now …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declines

Payroll Improvement Project Bulletin No. PIP-013

… Go Live activities. Affected Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are … may  be affected. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2 in … expects to have the system live for agency use by March 15, 2021. PayServ will be unavailable from noon on March 10, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-and

DiNapoli: Wall St. 2021 Profits near Record Levels

… government financial records, track state contracts, and find commonly requested data. …

https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levels

VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables

… This Section explains the appropriate types of transactions and required Vendor ID to be used on each AP … “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the payment was … This Section explains the appropriate types of transactions and required Vendor ID …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overview

Opinion 93-25

… to create a public street by prescription or public use. With regard to the situation presented in your letter, we do …

https://www.osc.ny.gov/legal-opinions/opinion-93-25

Opinion 93-2

… in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, … Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the month of the general village election at either …

https://www.osc.ny.gov/legal-opinions/opinion-93-2

State Police Bulletin No. SP-175

… Laws of 2015 implements the 2011-2018 Agreement between New York State and the Police Benevolent Association and … NHRP704 Mass Salary Payment Report This report identifies all employees who received the general salary increase. The … Salary Increase Exception Report This report identifies all employees who did not receive the automatic April 2017 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-represented

State Police Bulletin No. SP-165

… Laws of 2015 implements the 2011-2018 Agreement between New York State and the Police Benevolent Association and … NHRP704 Mass Salary Payment Report This report identifies all employees who received the general salary increase. The … Salary Increase Exception Report This report identifies all employees who did not receive the automatic April 2016 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-represented

Opinion 2006-3

… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town … company, which is only operative in the unincorporated area of the town, are to be credited to the part-town general … Home Rule Law §10[1][ii][a][12][a]). 2 As such, in our opinion, the granting of a franchise to a cable company …

https://www.osc.ny.gov/legal-opinions/opinion-2006-3