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Opinion 88-47
… statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid … would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before … in the former Village Law are now contained within Article 14 of the Real Property Tax Law. Similar to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 88-70
… of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v … effect, and that municipal moneys may not be expended for such purposes (1987 Opns St Comp No. 87-80, p 120; 1986 … requiring mandatory or permissive referenda, respectively, for certain local laws). However, there may be referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Controls Over the Empire State Supportive Housing Initiative
… Objectives To determine whether controls over the Empire State Supportive Housing Initiative (ESSHI) are …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeDebt – 2022 Financial Condition Report
… State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following … It was sixth highest among all states in debt per capita. At the end of SFY 2021-22, State-Funded debt outstanding per … the State will issue 238 percent more debt than it will retire over the next five years, with: $44.5 billion of new …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… dependent on pollination by bees and other pollinators. To address a drastic decline in the population of these … Comptroller Thomas P. DiNapoli. “New York’s farmers know how important honey bees and other pollinators are to our … exposure to pesticides and other chemicals and climate change. This decline has major implications for New York’s …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programState Comptroller DiNapoli Releases Municipal & School Audits
… they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… Access Plan (Plan) to ensure meaningful access to services for Limited English Proficiency New Yorkers. The Department … 2023, found that some offices were not using Language Line for interpretation services, as required by the Plan. … policies at County DMVs despite these offices accounting for over 75% of the total customer-facing DMV offices. DMV …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0CUNY Bulletin No. CU-575
… OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staffOpinion 92-56
Whether the Town of Fallsburg pursuant to chapter 791 of the laws of 1972 may pay its town manager a flat monthly fee as an allowance for use of his own automobile on official business
https://www.osc.ny.gov/legal-opinions/opinion-92-56New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… 2021 Edition Analysis of the Paycheck Protection Program in New York The Paycheck Protection Program (PPP) is a loan program administered by the U.S. Small Business Administration (SBA) first … 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% …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021New Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfOther Bulletin No. 63
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfOther Bulletin No. 60
… Job Rate in the SCF M/C position is entitled to job rate credit for service in the non-M/C position. The agency must … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… Job Rate in the SCF M/C position is entitled to job rate credit for service in the non-M/C position. The agency must … ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use … be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfOther Bulletin No. 76
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfOther Bulletin No. 69
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scfNYC Schools Underreporting Bullying and Harassment
… NYC Department of Education (DoE) was not doing enough to report incidents of bullying, harassment and discrimination as required by the state’s Dignity for All Students Act (DASA). “It’s been six years since DASA … are some of DoE’s largest. The audit notes that the high number of schools reporting no material incidents, …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentState Agencies Bulletin No. 703-A
… implements the Arbitration Award between New York State and the New York State Correctional Officers Police … shift are eligible to receive $900 annually. Effective Date(s) Increases are effective 3/30/06 for Institution and … an employee from 3/30/06 (Inst) or 4/6/06 (Admin) to the current date. For employees who have been paid Inconvenience …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaNew York City’s Uneven Recovery: Youth Labor Force Struggling
… New York City’s Young Labor Force Still Reeling from COVID-19 … young workers have not yet recovered from the pandemic (see Figure 1). There are currently over 70,000 unemployed … unemployment rates remain well above pre-pandemic levels (see Figure 2). Unemployment for young Asian and Black workers …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingCUNY Bulletin No. CU-627
… who are represented by District Council 37, Teamsters Local 237, and SEIU Local 300. Employees represented by District Council 37 … SU, SV, SW, SX, SZ, TS, or TT. Employees represented by SEIU Local 300 in Bargaining Unit S6. Note : The Zip Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-627-prepaid-legal-service-benefit-cuny-employees