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DiNapoli: Tax Cap Remains at 2% for 2026
… for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Opinion 2000-6
… department rests with the village (see also 1990 Opns St Comp No. 90-57, p 131). The distribution and use of foreign … Law §§9104[a][4]; 9105[d][2],[E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide that … of the department or company (see, e.g., 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Other Bulletin No. 83
… and the following: Code Description 404 SUNY 403(b) 410 Health Care Spending Account 416 Deferred Comp 420 NY … for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC … calendar year and to active employees with the New York Retiree Indicator checked in Modify a Person who receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfDiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts statewide, have been designated as fiscally … for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … scored higher (indicating increasing fiscal stress). For a list of school districts in fiscal stress, visit: …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Agencies Bulletin No. 1032
… Award of Tripartite Panel #1A 2008-08, that provides for an increase to the guaranteed Pre-Shift Briefing minimum … to update the amount if an increase is necessitated. This process will continue with the minimum increase. … EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 99-11
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not required by State … Comptroller's regulations) CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of … by the school district, to be presented to a retiring teacher as a token of appreciation for service. At the …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 2006-6
… sick leaves and leaves of absence, with or without pay, to its “officers or employees,” and adopt rules and … elected officials were not entitled to receive additional retirement service credit for accumulated unused sick leave pursuant to section 41-j of the Retirement and Social Security Law. The Court noted that “the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 96-7
… Const. art IX, section 1[c]; see also e.g., 1993 Opns St Comp No. 93-6, p 10; 1991 Opns St Comp No. 91-14, p 53). Fire districts are established for the … Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Unified Court System Bulletin No. UCS-314
… 12/15/2022 SD Communications Workers of America 02/15/2023 DR Court Officers Benevolent Association of Nassau County … bargaining units (Bargaining Units 87, 88, 86, CT, DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a … will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedDebt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … debt. It recognizes debt where the State makes payments with State resources, directly or indirectly, to a … authorized the issuance of up to $5 billion in borrowings for State cash flow relief, consisting of a $2 billion line …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Agencies Bulletin No. 1945
… due to assault-related Workers’ Compensation injuries, and removing Teachers from Workers’ Compensation leave at the … those related to Workers’ Compensation leave. OSC Earnings and Workers’ Compensation teams then review and enter these … leave at the beginning of employee’s contract. If a CAL teacher is released to return to work during the summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservOpinion 88-71
… claims arising under a city's contracts (see City of Mount Vernon v Mount Vernon Trust Co. , 270 NY 400, 1 NE2d 825). Moreover, it has been held that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Voluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programOpinion 91-40
… , 42 NY2d 815, 396 NYS2d 644, and on the decision of the federal district court in Rumsey v NYS Department of … that the directive was not discriminatory in violation of federal (38 USC §2021) or state (Military Law, §242) law, or …
https://www.osc.ny.gov/legal-opinions/opinion-91-40XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Social Security Contribution Fund 60300-60369 NYS Employee Payroll Withholding Fund 60400-60402 Employees … Highway and Bridge Trust Fund 30300-30301 NYS Canal System Development Fund 30350-30351 State Park Infrastructure … TRUST FUND SFS Fund Value Fund Title 65000 Common Retirement Fund RETIREE HEALTH BENEFIT TRUST SFS Fund Value …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrOpinion 91-52
… LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to bidder employing …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Health Sciences …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Inappropriate Payments Related … as evaluation and management (E/M) services, are included in Medicaid’s payment for the procedure. E/M services … services during the global surgery period, which resulted in Medicaid overpayments totaling about $2.6 million. The …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followState Police Bulletin No. SP-102
… the eligibility criteria Background Pursuant to the State of New York and the New York State Police Investigators … (Bonus) payment for those employees who are members of the NYS Police Investigators Association (Bargaining Unit … are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved Leave Without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-paymentState Police Bulletin No. SP-98
… the eligibility criteria Background Pursuant to the State of New York and the New York State Police Investigators … (Bonus) payment for those employees who are members of the NYS Police Investigators Association (Bargaining Unit … are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved Leave Without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-98-2006-state-police-holiday-bonus-payment