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Opinion 2001-6
… policy (see e.g., Opn No. 2000-6, p 17; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; … 2 This requirement, however, does not preclude a company from paying all or a portion of the tax to the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Comptroller DiNapoli Releases State Audits
… Leaves (Follow-Up) (2015-F-5) An initial audit issued in October 2013 examined whether the fellowship leaves … staff were awarded for authorized purposes and in compliance with requirements. Auditors found that although … complied with CUNY policy, improvements were needed. In a follow-up report, auditors found CUNY has made progress …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Letchworth Central School District – Financial Management (2013M-332)
… tax levy. District officials also used some of the annual operating surpluses to fund eight general fund … expenditure estimates and use of fund balance in the annual budget. Review reserves and transfer excess balances …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … . former Village Law, §89[8], repealed by L 1972, ch 892; Town Law, §64[11]). The Village Law, however, does make … (Opn No. 84-58, supra ; Opn No. 82-173, supra ; see also NY Const, article I, §11). There is, however, no statutory …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 88-10
… to the State or a political subdivision from the tax ( Manhattan & Queens Fuel v County of Nassau , 113 AD2d 595, … provides therefor ( Belcher v County of Nassau , supra ; Manhattan & Queens Fuel v Village of Rockville Centre , 126 … the ... oil company upon which it was directly imposed." ( Manhattan & Queens Fuel v Rockville Centre , 126 AD2d at 524, …
https://www.osc.ny.gov/legal-opinions/opinion-88-10State Agencies Bulletin No. 1521
… Purpose To provide agency instructions for processing the 2016 M/C … Relations (GOER) memorandums dated October 12, 2016 to the Department of Environmental Conservation; Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1428
… Purpose To provide agency instructions for processing the 2015 M/C … of Employee Relations (GOER) memorandums dated 10/6/15 to the Department of Environmental Conservation; Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1605
… Purpose To provide agency instructions for processing the 2017 M/C … Relations (GOER) memorandums dated October 17, 2017 to the Department of Environmental Conservation; Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 2006-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 1981 Opns St Comp No. 81-345, p 377), the franchise fees at issue result from an act of the town board and would not …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… York state is one of five states that have not recovered from pandemic job losses in the construction sector and a … to face a variety of challenges, including softer demand for office space, according to a report released today by … increased in 2024 to a record high of $28.1 billion. In 2025 and 2026, the NYBC expects government spending will …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsState Agencies Bulletin No. 1416
… Purpose To provide information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for … Corrections and Community Services Office of Mental Health School for the Blind School for the Deaf Office of Children …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1416-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 89-27
… -- "Compensation" (for purposes of County Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; UNITED STATES … protection provisions guarantees (U.S. Const, 14th Amd; NY Const, art 1, §11; see also Internal Revenue Code, §89, …
https://www.osc.ny.gov/legal-opinions/opinion-89-27State Comptroller DiNapoli Releases Audits
… three and four years. For the fiscal year ended June 30, 2018, HCA reported approximately $1.9 million in reimbursable …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… to examine the timeliness of the District’s transportation State aid submissions for the period July 1, 2013 through May … for Approval of Bus Purchase for the Purposes of State Aid to ensure the timely receipt of transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mState Agencies Bulletin No. 1498
… OSC Actions Automatic Restoration of Contract Pay After the payroll is audited for Administration Pay Period … is effective at the beginning of the academic year or after the academic year has commenced. The Contract Pay page … Basis Code Retroactive Changes in Pay Basis Code Entered After the Beginning of the Academic Year 21P to CAL Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1498-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1337
… and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 2000-22
… service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… 9.9% $3,588,694,869 7.0% $74,121 Other Services (except Public Administration) 51,571 10.5% $3,091,409,069 6.1% … Fishing and Hunting 3,736 0.8% $275,349,343 0.5% $73,702 Public Administration 1,607 0.3% $178,242,038 0.3% $110,916 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021SUNY Bulletin No. SU-312
… Purpose The purpose of this bulletin is to explain OSC’s automatic processing and … Concurrently Hired, Transferred, or had a position change with an effective date of 08/19/2021 or later. Note: … completed. Comp Rate Code Changes If an employee elects to change their obligation (21P to CAL or CAL to 21P), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-312-2021-restoration-contract-pay-and-additional-pay-suny-21p