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Opinion 89-61

… of village justice does not exist, the town justice court for the town in which the village is located has jurisdiction … a general rule, all moneys raised by real property taxes for town purposes must be raised by taxes levied on the whole … Legislature by statute requires or permits moneys raised for any given expenditure to be raised from taxes levied only …

https://www.osc.ny.gov/legal-opinions/opinion-89-61

State Agencies Bulletin No. 271

… retroactive adjustments that were automatically calculated for an employee in PaySR. The adjustments are broken down by … broken down by the actual pay period(s) being adjusted for each earn code that generated a retroactive calculation. This panel is generally populated as follows: For retroactive actions reported directly on the Job Data …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensation

Vendor File Advisory No. 8

… has added a new vendor certification to the vendor file for vendors to self-certify as small businesses eligible for payment within, or prompt payment interest after, 15 days …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-update

Child Support and Spousal Maintenance – Divorce and Your Benefits

… An Income Withholding Order for child support or spousal maintenance that was served on a … Order must be served on NYSLRS after the member retires for child support or spousal maintenance to be deducted. …

https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenance

Social Media Use Policy

… current, or complete. OSC assumes no responsibility for and expressly disclaims responsibility for updating our social media sites to keep information … to our pages may be used by the owners of the host site for their own purposes pursuant to its TOS. For more …

https://www.osc.ny.gov/help/social-media-use-policy

Oversight of Sidewalk Sheds

… October 1, 2020. About the Program DOB is responsible for regulating the safe and lawful use of more than 1 million … visit, live, and work in the City. DOB is also responsible for the permitting and oversight of sidewalk sheds (sheds), … In addition, daily inspection reports were not maintained for 51 of the 60 sheds (85 percent). Further, in some …

https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-sheds

State Comptroller DiNapoli Releases Municipal Audits

… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits

New York State Artificial Intelligence Governance

… its agencies have been using AI to aid their operations. For example, the Department of Motor Vehicles (DMV) uses AI … to centralize IT services and develop technology services for State government. ITS provides statewide direction, … policy (AI Policy), providing guidelines and requirements for the acceptable use of AI technologies by State Entities …

https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance

Opinion 91-27

… real property of the historical association necessary for the construction of a sewage treatment plant. The county … to acquire, by purchase or condemnation, real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p … the authority of a municipality to acquire real property for the purpose of re-conveyance. In this instance, however, …

https://www.osc.ny.gov/legal-opinions/opinion-91-27

One-Year FAS – Career Plan

… made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …

https://www.osc.ny.gov/retirement/publications/1642/one-year-fas

Real Property Tax Cap - School Districts Guidance

… School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in … the calculation of the tax levy limit should be documented for potential post-audit review. Issued: February 18, 2016 … …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … which comprises five elected members, is responsible for the Company’s overall financial management. During 2014, … sold at each fund-raising event are properly accounted for. … Town of Olean Volunteer Fire Company No 1 Inc Controls …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over

Comptroller DiNapoli Releases School Audits

… County) District officials did not seek competition for seven professional services or insurance contracts with … contract period, the services to be provided and the basis for compensation. Starpoint Central School District – … employee benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0

CUNY Bulletin No. CU-175

… 472 OSC will automatically update position and job data for all affected employees to reflect the change in … as appropriate. The amount of dues and agency shop for employees in the title Locksmith has changed from … There will be no additional changes to salary or benefits for these employees. Agency Actions Notify affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-175-employees-skilled-trade-title-locksmith-will-now-be

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period January 1, 2014 through June 30, 2017. … is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is governed by a …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background … has approximately 750 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $18.6 … fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District officials should ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

… of Section 384, you will receive additional benefits for service over 25 years if your employer adopted this … an additional pension benefit of 1.66 percent of your FAE for each completed year of creditable service beyond 25. For Tier 2, 3, 5 and 6 members, the maximum benefit is 61.67 …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-h

One-Year FAS – Police and Fire Plan

… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …

https://www.osc.ny.gov/retirement/publications/1512/one-year-fas