Search
Opinion 90-55
… In 1988 Opns St Comp No. 88-27, p 49, copy enclosed, we answered a similar question in connection with an injured … in section 207-c for police officers. In that opinion, we concluded that the rights of a firefighter who is employed … or similar accidental disability pension, if a firefighter does not apply, and to terminate salary payments to disabled …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 94-12
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, … be in exchange for fair and adequate consideration. Prior to negotiating with any particular lessee, the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 95-9
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Service Award Program (service credit … meetings of the fire district board of commissioners) VOLUNTEER FIREFIGHTERS -- Service Award Program (service … (1) A fire district commissioner who is also an active volunteer firefighter may not be granted points toward a year …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 90-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire insurance tax moneys. The distribution and use of foreign fire insurance tax moneys are governed generally …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not verify if businesses receiving tax breaks are actually meeting job creation goals. These same IDAs are unable to recover …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Institute has insufficient assurance that all claims for reimbursement are appropriate. Although Institute personnel …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOpinion 88-45
… You state that a bank has offered to lend the county money pursuant to the following terms and conditions. Under …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … supra ; Opn No. 82-173, supra ; see also NY Const, article I, §11). There is, however, no statutory requirement that a …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 89-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … such a prohibition. You ask whether a qualified voter may sign nominating petitions for different candidates for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 89-5
… the judgment demanded in the action would affect the title to, or the possession, use or enjoyment of, real property … law rule under which a grantee of real property was deemed to be in privity with the grantor and was thus subject to the judgment of an action pending at the time title was …
https://www.osc.ny.gov/legal-opinions/opinion-89-5DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. DiNapoli. The city is projected … has worked to stabilize its labor force and fill critical vacancies, while holding down costs. Staffing remains below …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicState Agencies Bulletin No. 2244
… purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA Tool Allowance Payment. Affected … (CSEA), employees required by the State to provide a personal tool inventory for use in the performance of their … not subject to employment or income taxes. If an employee does not submit tool purchase receipts and the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… York Codes, Rules and Regulations (Regulations), when they do so, owners are required to enter into an annual agreement …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… can help eliminate barriers to assistance and support for victims.” Human trafficking is the unlawful act of … to local Department of Social Services (DSS) offices for public benefits or providers, often nonprofits, who can … to them from social service offices or provider services. For instance, auditors found that OTDA doesn’t collect or …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… seekers will help New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … billion in city-generated revenue has been added to FY 2025 and another $3.1 billion is forecast for FY 2026. The …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesState Agencies Bulletin No. 1529
… to be used by Agency payroll officers, not employees or third parties . Requests must originate from the State … not submit the Employee’s Social Security number, in part or whole. Depending upon the type of request, additional … and Medicare Tax Refund Certification ) Definition: An OSC form that is utilized to obtain consent from an employee to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsState Agencies Bulletin No. 1277
… Purpose To inform agencies of OSC’s automatic processing of the … any of the following increases. Year Increase 2004 2.50% 2005 2.75% 2006 3.00% 2007 3.00% 2008 3.00% 2009 3.00% … by the percentage associated with each fiscal year up to and including that fiscal year. All subsequent rows for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesUnified Court System Bulletin No. UCS-319.1
… may now be eligible for the full payment amount of $800 or applicable prorated amount if they meet the following … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARO, and Retro (RXX)) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseState Agencies Bulletin No. 2067
… 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 682 VDC Before Tax Arrears 685 VDC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andUnified Court System Bulletin No. UCS-333
… 2023 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll … Judges or Justices who meet the following criteria and who do not appear on any of the exception listings: Judges or … Status of Active or Leave With Pay on 12/22/2022 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-333-2023-year-end-adjustment-judges-and-justices-unified-court