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Opinion 90-56
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 245 [repealed and reenacted as section 242, L 1953, ch 420] of the Military Law may be denied or diminished" ( … that are specifically granted or required by statute (see, e.g., 31 Opns St Comp, 1975, p 126). Further, there is no …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 2009-1
… fire district commissioner whose spouse is to be appointed treasurer) -- Family Relationships (spouse of fire district commissioner as appointed treasurer) FIRE DISTRICTS --Treasurer (spouse of fire district commissioner as appointed … of commissioners may serve as an appointed fire district treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 96-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of village to charge library … defined by Real Property Tax Law, §102(16) as: a town or county improvement district, district corporation or other …
https://www.osc.ny.gov/legal-opinions/opinion-96-2DiNapoli: Health Care Jobs Grow Across New York
… New York state's health care jobs exceeded 1.2 million in … year out, health care has been a growth sector for jobs in New York over the past decade," DiNapoli said. "Across upstate New York in particular, private employment would have … New York states health care jobs exceeded 12 million in 2017 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkState Agencies Bulletin No. 1613
… Affected Employees Employees who receive employer paid and/or union (PEF and/or CSEA) paid qualified educational assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, Local, Social Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefitsCost-Saving Ideas: Reviewing Your Revenue Collection Process
… page as a receipt. Enroll in the Electronic Value Transfer Program To the extent permitted by law, your local … a New York State contract, such as the Electronic Value Transfer Contract (EVT). Pursuant to this contract, payments … York State Office of General Services: Electronic Value Transfer Contract New York State Procurement Government …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its … to children with disabilities who are between the ages of three and five years. During our audit period, VOA-GNY … Class in an Integrated Setting programs. For purposes of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1691
… year 2018 Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … and Pay Period 19 Current (check dated December 20, 2018). Tax Information Educational Assistance in excess of $5,250 is … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsCUNY Bulletin No. CU-801
… are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-801-cuny-2024-managerial-uniform-allowance-paymentState Agencies Bulletin No. 820
… Purpose To explain the procedures for processing the June 2008 Tool Allowance payment. Affected Employees Certain salaried and hourly … CSEA Operational Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each … To explain the procedures for processing the June 2008 Tool Allowance payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unitCUNY Bulletin No. CU-847
… bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The … wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as of paycheck dated November 13, 2025 (Institution). OSC Actions: OSC will automatically apply …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-847-prepaid-legal-service-benefit-city-university-new-york-cunyControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… From the program’s inception in 2016 through September 2025, there have been 355 ESSHI projects and 10,304 units …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followCUNY Bulletin No. CU-849
… are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-849-cuny-2025-managerial-uniform-allowance-paymentCase Management (Follow-Up)
… 2021-N-9 ). About the Program The New York City Department for the Aging (DFTA) promotes, administers, and coordinates the development and provision of services for older New Yorkers to help them maintain their … data, there were over 1.9 million adults age 60 and older (seniors) residing in New York City in 2023. DFTA contracts …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followOpinion 89-17
… in tax certiorari proceedings without voter approval. 1984 Opns St Comp, No. 84-32 superseded. You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Agencies Bulletin No. 1361
… Purpose To provide agency instructions for processing the 2014 CSEA OSU Work-Related Clothing Allowance. Affected … a Work-Related Clothing Allowance. Effective Date(s) The 2014 CSEA OSU Work-Related Clothing Allowance may be … Bargaining Unit 03 on 10/01/14 are eligible to receive the 2014 CSEA OSU Work-Related Clothing Allowance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1361-2014-work-related-clothing-allowance-osu-employees-represented-civilOpinion 98-11
… last day of interest-free period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; … the payment of real property taxes falls on a Saturday, Sunday or holiday, the penalty-free period is automatically … timely, when the last day of the penalty-free period is a Sunday. For purposes of this opinion, we have assumed this …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Agencies Bulletin No. 2174
… Clothing Allowance for employees in the title of Racing Inspector. Agency Actions: Employee Reimbursement Method If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2174-2023-csea-work-related-clothing-allowance-asu-employees-representedUnified Court System Bulletin No. UCS-332
… of the processing of the 2023 Prepaid Legal Service Benefit. Affected Employees: The following employees are … considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable gross wages, … OSC will automatically apply the Prepaid Legal Service Benefit for the 2023 calendar year for employees who were in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 2113
The purpose of this bulletin is to provide agencies instructions for processing the 2022 Special Assignment to Duty Pay SAD
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2113-2023-special-assignment-duty-pay-calendar-year-2022