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Opinion 96-1
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers … of real property - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 2004-6
… (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE CONSTITUTION, ARTICLE … historical society to use an unneeded portion of a village building without consideration. A village may, however, enter … society to use the unneeded space in a municipal building, without payment of cash rent, so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… fighting for this change were outraged and encouraged me to reject it. In the end, I agreed with the advocates and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsOpinion 2000-19
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … the installation of a handicapped accessible elevator. In order to ensure that foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the association, however, if it …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… but employment in tourism-related industries remains 4.3% below pre-pandemic levels, according to an analysis … Grows: Agritourism, which includes wine tastings, pick your own fruits and vegetables, and hayrides, has grown …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli Releases Annual IDA Report
… with a record high total value of nearly $136 billion in fiscal year end (FYE) 2023, an increase of 3.1% or over $4 … by State Comptroller Thomas P. DiNapoli. “Recent increases in property values and construction costs have contributed to rising IDA project values, which reached new highs in 2023 despite a modest decrease in the number of active …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportCUNY Bulletin No. CU-873
… Differential payment. Affected Employees: CUNY employees in the following titles are affected: Title NYS Job Code … establishes an Assignment Differential for employees in the CLT title series who have completed one or more years … years of service at the top step of their salary schedule in one of the titles listed in the Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-873-implementation-city-university-new-york-cuny-collegeOpinion 92-37
… protection district dissolved pursuant to Town Law, §172-d is subject to the approval of the State Comptroller. This is in reply to your letter concerning the need to obtain the … of the State Comptroller when a fire protection district is dissolved and the area merged into an adjoining fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Local Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… local governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water … issued by EFC Distribution of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance of serial bonds in the full amount of the application to EFC. At the time of …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsCUNY Bulletin No. CU-850
… predecessor agreement to be continued except as modified in the MOA. In addition, a memorandum dated September 30th, 2025, from … December 2025 Uniform Allowance Payments will be effective in Institution Pay Period 19C, paychecks dated 12/24/2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-850-cuny-december-2025-uniform-allowance-payment-securityCUNY Bulletin No. CU-802
… agency instructions for processing the City University of New York (CUNY) December 2024 Uniform Allowance Payment for Security Titles. Affected … Blue Collar Agreement between the City University of New York and various unions, including the International … agency instructions for processing the City University of New York CUNY December 2024 Uniform Allowance Payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityOpinion 88-57
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may … to establish the water rates to be paid by consumers. In establishing such rates, a town board may fix different … of particular classifications proposed by a municipality in connection with local legislation (see 1981 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Police Bulletin No. SP-244
… Employees: All employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … 11/01/2024, end dated on 10/31/2025 and will be processed in the Administration Pay Period 17L check dated 12/04/2024. Eligibility Criteria: Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a deposit is … The following types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts agencies are …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewState Agencies Bulletin No. 2002
… State Agencies Bulletin No 2002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationBorrowing Against Your Contributions – State Police Plan
… a loan from NYSLRS. Tier 2 Members The following rules apply when borrowing against your contributions: You must be … is available on your Retirement Online account or the loan application). You have a loan with a deferred compensation … causes your loans in total to exceed the federal limits for nontaxable loans. Exceeding these limits could result in …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0City of Norwich - Capital Planning (2019M-88)
… and equipment. The City has approximately $1.8 million in capital needs that will impact its financial condition. … resources are available to replace capital assets in a timely manner. Create inventory lists of capital assets … action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… not provided to all employees or Board members and because the District’s training completion records are unreliable, … have no assurance all individuals required to complete the 2021 SHP Training did so. Additionally, the District excluded new hires, and per diem employees from …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Oneonta City School District – Payroll (2017M-202)
… of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, 2017. Background … governed by a Board of Education. Budgeted appropriations for the 2017-18 fiscal year total $38.6 million. Noteworthy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202