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Opinion 89-61
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … supervisor, town clerk and town highway superintendent are chargeable to the entire area of the town, including … is chargeable only to the area of the town outside of any incorporated villages. VILLAGE LAW, §3-301(2)(a); UNIFORM …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies … not be expended to purchase annuities for the benefit of members of a volunteer fire company. You ask whether foreign …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 95-18
… cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village may, by local law, … the acquisition and operation of cemeteries by villages. Section 15-1502 prescribes the procedure for the sale of … to which it is authorized to adopt local laws by this section, notwithstanding that such provision is a general …
https://www.osc.ny.gov/legal-opinions/opinion-95-18XII.8.G Payment Methods – XII. Expenditures
… in the email the need for the expedited payment. An error free, agency-approved voucher must be entered into SFS … Invoice/Reference field does not exceed 14 characters. An error free, agency-approved voucher must be entered into SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsMarketing Service Performance Monitoring
… not to exceed $50 million, as its non-exclusive, full-service advertising, marketing, branding, media, and …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOversight of Adult Protective Services Programs
… work completed through April 2021. About the Program In New York State, the Office of Children and Family Services … APS is a program of State-mandated services for adults (over age 18) who, because of mental or physical impairments, … to assist them responsibly. Services provided range from safety monitoring, linkages with other service providers …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsDetermination of Residency for Tuition Purposes
… September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 institutions … student must show proof of domicile – defined as a fixed, permanent home to which a person plans to return after an …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesOversight of Pupil Transportation Services
… districts’ compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring … 14, 2020. About the Program The Department is responsible for overseeing pupil transportation services provided by …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Agencies Bulletin No. 2200
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … who meet the criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes … The purpose of this bulletin is to inform agencies of the updated IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2416
… Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2026 through December 31, 2026. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2026 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026State Agencies Bulletin No. 2311
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … who meet the criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes … The purpose of this bulletin is to inform agencies of the updated IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025State Agencies Bulletin No. 601
… the e-Government Web site is displayed and the user must sign in using a password. Users who have not worked in the … be brought directly back to the OSC e-Government Web site sign-on screen (shown below). PayServ PayServ will time out … 8 expiration page is shown, click on Return to OSC Sign In to go back to the OSC e-Government Web site. PS Query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Oxford – Procurement (Oswego County) Town officials did … approximately $93,000 that were selected for review - four laptop computers with a purchase cost totaling approximately $2,000 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by natural … Comptroller Thomas P. DiNapoli. “New York has thousands of water systems supplying drinking water but, as we’ve seen in other states, this critical …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… New York transportation authorities and found inconsistent results. Only the Rochester region exceeded its target for … York, met its 84% on-time goal only twice between 2015 to 2024, dropping since the pandemic to 81.2% in 2024. The … cannot be evaluated as a result. From July 2023 through January 2026, results ranged from 66.7% to 77.7%, below its …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… or Leave your contributions in your account and qualify for a retirement benefit when you are 55. To help you decide … must stay in your account. When you reach age 55 (age 63 for vested Tier 6 members who are off payroll), it is up to … before retirement, regardless of whether they are working. Withdrawing voluntary contributions does not terminate PFRS …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Schuyler Heights Fire District , Village of … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Schuyler Heights Fire District Village of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is owed. To determine if the Agency owes interest, please see … rate used in the late contract interest calculation is based on the overpayment rate established by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestComptroller DiNapoli Releases Municipal Audits
… bank reconciliations to ensure an accurate account of all moneys. ### For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsAdministration of the Article 8-A Loan Program (Follow-Up)
… of the Article 8-A Loan Program ( 2013-N-4 ) NYC Department of Consumer Affairs: License Fee Revenues ( …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-follow