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Opinion 91-17
… Section 2803-a authorizes "hospitals", under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and among other public and private hospitals, medical …
https://www.osc.ny.gov/legal-opinions/opinion-91-17State Agencies Bulletin No. 1909
… OSC’s upcoming automatic processing and provide guidance on processing payments not automatically processed. Affected … the negotiated 2016–2023 agreement between New York State and NYSCOPBA provides for a bi-weekly Security Services … taxable gross and are subject to all employment and income taxes. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Opinion 88-72
… residents of the portion of the town within the district and that a number of town residents within the district are … sewer district. Although the provisions of Articles 12 and 12-A of the Town Law and Article 5-A of the County Law do not specifically provide …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 88-1
… that bear on the issues discussed in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); … REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1XIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… Section Overview and Policies Starting January 1, 2019, moving expense … no longer submit these transactions through the Travel and Expenses module in the Statewide Financial System (SFS). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsState Agencies Bulletin No. 1015
… intended to increase the number of electronic transactions and save taxpayer dollars. U.S. Department of the Treasury … Department of the Treasury advising them of this change and outlining the options available to continue to … will be the Institution checks dated November 18, 2010 and Administration checks dated November 24, 2010. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsJericho Fire District – Professional Services (2012M-236)
… District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and the County of Nassau in which it is located. The District … for legal services, $39,500 for accounting services, and $26,485 for engineering consulting services. Although the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236State Agencies Bulletin No. 1260
… grade level or status as a non-graded employee. Grade 622 and below are currently paying $9.25 and grade 623 and above are currently paying $18.50 biweekly. The new rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesSUNY Bulletin No. SU-122
… Employees SUNY M/C employees in Bargaining Units 13 and 40 Effective Dates 3% Discretionary Increase is effective … order. The roster must be signed by the College President and forwarded to SUNY System Administration. All … using the Action/Reason of Pay Rate Chg/CFS (Cor Fy Sal) and the effective date of 4/6/06. To process the 1% increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-122-discretionary-increases-suny-management-confidential-mcXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Legislation provides that when a New York State … vendor within the Statewide Financial System. Process and Document Preparation: Create a voucher in accordance to Section 5 - Agency Payment Preparation and Submittal of this Chapter, with special consideration …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… public query in SFS. The appropriate account code from the table below is also required. When used, these … an advance account.) Payment Type Advance Account Code Petty cash 59001 Travel 59002 Confidential 59003 Other … but must use the appropriate lapsed cash advance account code as listed in the table below. Like the codes in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceState Agencies Bulletin No. 1799
… writs of garnishments (creditor garnishments) and New York State tax levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are affected. Background The Federal Consumer … to creditor garnishments and New York State tax levies on the amount that can be garnished. The CPPA states that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… Warren County Local Development Corporation – Revolving Loan Program (2021M-102), released in December 2021. The … did not provide adequate oversight of the revolving loan program. The audit included 10 recommendations to help …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fState Agencies Bulletin No. 1718
… parking,” using mass transit, commuter highway vehicles, and car pools. Qualified parking is defined as parking … exceeds the applicable statutory monthly exclusion limit, and the employee does not make any payment, the value of the … excess must be included in the employee’s wages for income and employment tax purposes. OSC Actions OSC issues the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsEarnings Limits – Enhanced Reporting
… 1996 Internal Revenue Code Section 401(a)(17) limits the earnings used in the calculation of pension benefits. The … limit, you should continue to report days worked and earnings using the appropriate earnings code , but do not take member contributions from …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsState Agencies Bulletin No. 1729
… or taking advantage of a treaty between their country and the U.S. with wages in tax year 2018 Background According … are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or … This box should be checked if there are amounts in box 7a and no values in boxes 8 and 9 pursuant to Chapter 3. Box 3a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … referendum if it abolishes, transfers or "curtails" any power of an elective officer. Two leading cases on the … Law, §23(2)(f). April 17, 1991 Jeffrey N. Mis, Esq., City Attorney City of North Tonawanda … Whether a proposed local …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 92-29
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General … filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police Commissioner (applicability … consisting of a commissioner, deputy commissioner and a uniformed force. The commissioner, who for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 88-33
… 199 of the Town Law, the town board may, on petition of property owners or on its own motion, construct lateral … construct the laterals in question ( cf . Town Law, §202-b which authorizes a town to undertake the increase or … for improvements made pursuant to Town Law, §199 or §202-b, without the approval of the State Comptroller. As a …
https://www.osc.ny.gov/legal-opinions/opinion-88-33