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Opinion 89-26
… is not a "political subdivision" to adopt a local law, ordinance, or resolution either: (i) promulgating its own … of annual statement of financial disclosure in use on the date such local law, ordinance or resolution is adopted. Any … form of annual financial disclosure, a statement that the provisions of General Municipal Law, §812 apply to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of … Whether the appointment of the mayors law partner would result in a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-32
… Thus, as a general rule, unless otherwise authorized by statute, a town may not purchase real property for the … Pursuant to Article 5-K, a town is authorized, after due notice and public hearing, to purchase historical or cultural … quality of the buildings and structures , after public notice is given at least thirty days prior to the anticipated …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 91-49
… highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by … advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county legislative body "may, when …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 95-4
… taking sworn testimony, requesting the submission of documents, and employing other reasonable methods of inquiry. … in a proper case to produce all books, records, papers and documents material or relevant to the investigation". Section … in connection with a subpoena issued under section 209 for documents already subpoenaed by a grand jury). The board or …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 93-5
… or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Budget (effect of late publication … County, the hearing "shall be held" on or before the tenth day of December. Section 108 further provides that the … Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… York Housing Program, which replaces the expired 421-a tax abatement program and will provide real estate developers in …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… OVERVIEW Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting entries only. The … Agency creates a bill for the customer (Billed Agency) in the SFS Billing module, either online or via the bulkload …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… acquisition, design, construction, engineering services, and equipment costs attributable to highway, parkway and rail … of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air conditioning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsState Agencies Bulletin No. 1958
… with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2021 tax year. Affected Employees … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance … W-2 statement consent is available in NYSPO. An updated news announcement on NYSPO that Form W-2 statement consent is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2State Agencies Bulletin No. 2031
… a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in Letter, Lock-in Adjustment Letter, or Lock-in … withhold per pay period. Lock-in Letters are issued by the IRS when they determine that an employee is either not … withholding allowed. Employers failing to honor the IRS Lock-in requirement could face penalty and may be liable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsState Agencies Bulletin No. 1861
… with NYSPO access are able to opt out of receiving a paper Form W-2 statement for the 2020 tax year. Affected Employees … Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance … Forms W-2 and W-3, employers may electronically furnish Form W-2, Wage and Tax Statements to employees if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2State Agencies Bulletin No. 1772
… is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement. Affected … in a way that demonstrates that the employee can access the statement in the electronic format in which it … statement for subsequent years. Agency Actions Agencies can run query LQ_NYSPO_003_W_2_CONSENT to view a list of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2Open Educational Resources
… Objectives To determine whether the City University of New York (CUNY) is using Open Educational Resources (OER) … OER initiatives adequately engaged faculty in the redesign of courses using OER. Our audit covered the period from April … located throughout New York City’s five boroughs. As of the Fall 2023 semester, approximately 233,000 students …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… collects selected revenues from the New York City Bike Share program as required by the terms of the agreement. We … the Program In 2013, DOT launched the New York City Bike Share program, which is part of a public-private partnership … the vendor—the Amended and Restated Agreement for the Bike Share Program (Agreement)—which has been amended eight times …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringState Agencies Bulletin No. 2207
… withheld from the payment because of a Treaty or Exemption code. Effective Dates: 2023 Form 1042-S will include earnings … the amount in box 7a. Box 11: Tax Paid by withholding agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingUnified Court System Bulletin No. UCS-338
… Increases. Affected Employees : Eligible employees in the following bargaining units who meet the eligibility … Suffolk, Westchester, Dutchess, Putnam or Orange. A side letter to the CSEA Agreement provides for an increase … In addition, consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesState Agencies Bulletin No. 2199
… Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.00 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester Counties) … Minimum Annualize/Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageSUNY Bulletin No. SU-369
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-state