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Opinion 97-18

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district. You ask whether the sale of the real property used for a county sewer district must be approved by a … Whether the sale of the real property used for a county sewer district must be …

https://www.osc.ny.gov/legal-opinions/opinion-97-18

Opinion 94-20

… LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, 29.00: A village may not impose a special assessment to pay the cost of snow removal in … public emergency during a fiscal year, there is no ceiling on the amount of budget notes which may be issued … Whether a village may impose a special assessment to fund costs in …

https://www.osc.ny.gov/legal-opinions/opinion-94-20

Opinion 94-24

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town board adopts separate resolutions to purchase land for … town hall, you ask whether a referendum is required on the bond resolution. Town Law, §220 provides that a town board …

https://www.osc.ny.gov/legal-opinions/opinion-94-24

Opinion 99-13

… 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or … enforcing the permitted activity, and may not be charged to offset the cost of general governmental functions. … Whether a town may impose a higher building permit fee for structures …

https://www.osc.ny.gov/legal-opinions/opinion-99-13

Otisco Fire District – Financial Activities (2025M-42)

… The Treasurer serves as the District’s chief fiscal officer and is responsible for receiving and disbursing … 2023 through July 2024. The District had three bank accounts with a combined balance of approximately $500,000. … ww.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415 2 …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42

CUNY Bulletin No. CU-775

… and warning messages are communicated to the University Payroll via Control-D report NPAY502 (Warnings/Rejected Time … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice: The Earnings … Code UA6 and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modified

DiNapoli: MTA Budget Outlook Improves

… plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according to an … Other findings of the analysis include: Fares and tolls have risen much faster than inflation over the past six … railroads have increased by 32 percent and E-ZPass tolls on the MTA’s major bridges and tunnels have risen by 33 …

https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improves

Payroll Improvement Project Bulletin No. PIP-017

Payroll Improvement Project Bulletin No PIP017

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92

Unified Court System Bulletin No. UCS-322

… Purpose The purpose of this bulletin is to introduce a new Action Reason code to … receive a salary reconstruction due to the reintroduction of Longevity Steps for CSEA, Management Confidential (MC) and unrepresented employees of the Unified Court System beginning in April 2023 and to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-steps

Employee Qualifications, Hiring, and Promotions (Follow-Up)

… employees are referred to as “matrixed” employees. MTA Headquarters permits these arrangements to allow MTA agencies … review to provide information on any action planned to address the unresolved issues discussed in this review. …

https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-follow

Oversight of Selected Aspects of Traffic Controls

… Objectives To determine whether the New York City Department of Transportation (Department) is monitoring … the streets, highways, bridges, and waterways of New York City’s transportation network. The Signals & Street Lighting … with its Office of Emergency Response, the New York City Police Department, and the New York State Department of …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controls

DiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn

… outcomes and identify areas where additional assistance is needed; and Direct resources toward corridors where …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklyn

Division of Housing and Community Renewal Bulletin No. DH-44

… eligible for the payment provided the employee: Is on the payroll March 31, 2010 (Active, on Paid Leave of Absence, or … requirement following the employee’s return to active payroll status. The agency should request the LLS payment in the same pay period the employee returns to active payroll status. Demotion after March 31, 2010 - An employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevity

Division of Housing and Community Renewal Bulletin No. DH-52

… Affected Employees Longevity-eligible employees in BU67 with an Increment Code of 1976-2006 Background … Unit (RRSU) and provides for a Longevity Lump Sum payment in the amount of $1,250 or $2,500 based on the eligibility … below. Effective Date(s) Payment will be processed in a separate check dated April 27, 2011 (Administration). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevity

Division of Housing and Community Renewal Bulletin No. DH-53

… following the employee’s return to active payroll status. The agency should request the LLS payment in the same … Lump Sum (LLS) Eligibility Listing This report is a preliminary listing of employees eligible for the LLS payment … evaluation on their last rating date. Corrections to the preliminary listing should be submitted on the Correction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-53-october-2011-rent-regulation-services-unit-rrsu

Other Bulletin No. 12

… should be returned with a completed Next of Kin Affidavit Form AC 934-P and a Report of Check Exchange Form AC 1476-P . For recipients of a previously deceased …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-12-retroactive-april-1-2010-salary-increase-suny-construction

Opinion 88-2

… If any assessment is not paid within that thirty-day period, however, payments thereafter are subject to penalties …

https://www.osc.ny.gov/legal-opinions/opinion-88-2

Opinion 89-15

… -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) … VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to indemnify third parties against … to be responsible for maintaining the requisite liability insurance on the fire-fighting equipment used by the fire …

https://www.osc.ny.gov/legal-opinions/opinion-89-15