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Opinion 93-27
… all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes … A town may not adopt a local law to provide that its cash share be so used. You have asked us to advise you as to … elected to receive their shares of county sales tax in cash. Tax Law, §1262(c), as amended by L 1984, ch 850, …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 93-20
… -- Powers and Duties (necessity of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may require that checks issued by a …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-29
… district may, subject to a mandatory referendum, sell all the property and facilities of the water district to a … governing board of a town improvement district may sell all or any part of the property and facilities of the … to mandatory referendum (Town Law, §198[12][b]) 1 . If all of the property or facilities of the district is sold, …
https://www.osc.ny.gov/legal-opinions/opinion-95-29New York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the highest level ever recorded, according to a … affect the pace of future growth.” The city added 820,400 jobs between 2009 and 2018, more than every state in the … Texas, Florida and New York. Still, most of the jobs added were in employment sectors, such as leisure and …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… million higher than the latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and a mid-year report on … higher than the same period last year, and collections in September were $1.2 billion, or 16.2 percent, higher than …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearState Agencies Bulletin No. 773
… Purpose To advise agencies of the new automated print process for … decreased or increased taxable wages. For employees who have requested and received a W-2C and have filed an amended … form AC 2674 for employees requiring a corrected Form W-2 not related to Workers’ Compensation. Agencies can now view …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/773-automated-print-2006-form-w-2c-corrected-form-w-2Selected Aspects of Subway Station Safety
… Develop and implement formal procedures to document how tests of Help Points/CAIs are to be performed and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge … challenges and shrinking debt capacity, according to a report issued today by New York State Comptroller Thomas P. … for the state’s capital program, debt becomes a burden when the payment of debt service becomes such a large use of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsPension Payment Option Election – Divorce and Your Benefits
… will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member can choose to receive a reduced monthly amount … member with a customized pension payment option election form during the processing of their retirement application. …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… and investing. They become better equipped and informed to make important financial decisions in the future that … Blue Ribbon Commission on Graduation Measures recommended to the Board of Regents that financial literacy should be a … asking: “What knowledge, skills, and/or experiences do you think are important for all students to have by the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsDiNapoli: Small Businesses Generate $950 Billion in New York
Small businesses are a vital part of New York states economy supporting nearly 39 million jobs and generating more than $950 billion in annual revenues according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with Department Directives. The … and games. While the static and law library tablets used by the specialty populations receive periodic software …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… also provide an expected timeline for receipt of the new award. Upon creation of the project, agencies can create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsControls Over Capital Improvements at City-Owned Homeless Shelters
… of Social Services, is the primary agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York … eligible person who requests services. Over the years, a number of City homeless shelters have fallen into disrepair. …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersState Comptroller DiNapoli Releases Municipal and School Audits
… all water outlets that would have required it. North Amityville Fire Company, Inc. – Audit Follow-Up (Suffolk … County) The purpose of the review was to assess the North Amityville Fire Company’s progress, as of June 2024, in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: Tax Cap Remains at Two Percent for 2020
… DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 … 2 percent. For a list of allowable levy growth factors for all local governments, visit: …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020State Agencies Bulletin No. 1669
… an employee accessing NYSPO claims exemption from federal withholding as well as a new Locked Query for payroll … if they claim exemption on the Form W-4 Employee’s Withholding Allowance Certificate, OSC has created the … to monitor their employees claiming exemption from Federal withholding on NYSPO: LQ_NYSPO_002_FED_EXEMPT The query can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionUnified Court System Bulletin No. UCS-105
… to all members in the specified bargaining unit whose address type is "HOME" or the "HOME" address is blank and (State) is equal to NY. Agency Actions Notify affected employees. Control-D … for whom the Prepaid Legal Service Benefit was processed. Payroll Register and Employee's Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-105-prepaid-legal-service-benefit-ucs-employeesState Agencies Bulletin No. 1526
… the data: Treat the EmplID as a confidential identifier Do not publish the NYS EmplID on training rosters or sign in sheets that others can see Do not use the NYS EmplID as an ID or a password in any online systems Do not leave printouts with employee data on a shared printer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-system