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State Agencies Bulletin No. 1852.1
… an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2020. Due to … lease valuation to determine the value of an employee’s personal use of an employer provided automobile. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2000-7
… as officer and stockholder of company contracting with fire district) -- Maintenance Contracts (fire … (limited exception for municipalities in counties having a population of 200,000 or less) GENERAL MUNICIPAL LAW §§801, 802(1)(b),(j), (2)(a): A member of the board of fire commissioners of a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 91-33
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- County Treasurer's Fee … (maintenance by county treasurer of common bank account for separate bail deposits); (duty of superior court to … account); (maintenance of common bank account for separate bail deposits); (applicability of 2% bail fee to …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Opinion 2002-11
… Service Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW … must be credited with twenty-five points for responding to the minimum number of calls of the emergency rescue and … for activities designated by the program sponsor, selected from a list of activities set forth in section 217(c). …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… shall be credited under a service award program for each calendar year after establishment of the program in which an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-112022 Virtual Lunar New Year Celebration
… Watch a Replay of the Event Comptroller DiNapoli hosted his 10 th annual Lunar New Year event in celebration of the Year of the Tiger with prominent Asian Americans who work …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationOpinion 2006-8
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued … You ask whether a central school district may use monies in an employee benefit accrued liability reserve fund to pay … that, pursuant to this authority, an item may be included in a collective bargaining agreement, whether or not it …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 98-1
… public authority , and any unit of the state university of New York, pursuant to and consistent with sections three hundred … by the reference in section 99-r to "appropriation(s) ... available" to pay for municipal services provided to …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Police Bulletin No. SP-214
… implements the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association (NYSPIA), … to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentState Police Bulletin No. SP-224
… implements the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association (NYSPIA), … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentOpinion 2006-7
Whether a notforprofit ambulance company that provides services to a town ambulance district may use monies paid to purchase and own ambulances
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 97-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … 387 NYS2d 385), it has been our view that zoning changes do not result in a contract with a municipality for article … planning board approval of a proposed subdivision when one of the board members who voted for the subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 88-74
… LAW, §57.07; COUNTY LAW, §226; GENERAL MUNICIPAL LAW, §§72, 72-b, 77-a; NOT-FOR-PROFIT CORPORATION LAW, §1405; TOWN LAW, … for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; Not-For-Profit Corporation Law, §1405; County …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Background Checks at Municipal Youth Programs (2012-MS-5)
… against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities … in these municipalities did not identify any persons with sex offender or significant criminal histories. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Local Governments Should Improve Accessibility for New Yorkers
Municipalities should consider improving physical accessibility to their facilities for people with disabilities according to a report released by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersDetermining the Ex-spouse's Share – Divorce and Your Benefits
… to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension … and is receiving a monthly pension benefit. Unless the DRO explicitly states otherwise, the ex-spouse will not …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareOpinion 92-39
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Archived: Legislative Session 2017–2018
… governmental and mission-critical functions or rendering a service or services pursuant to an information-risk contract. …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Opinion 2010-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE … Assembly Mem in Support of Legislation, Budget Report on Bills, Letter to Counsel to the Governor, United New York … be relevant to this inquiry ( see Mem of Joint Legis Comm on Fire Laws, 1957 McKinney's Session Law of NY, at 2171 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… through the number of jobs they provide and the wages they pay. Given the ongoing challenges facing many nonprofits in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizations