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State Agencies Bulletin No. 1217
… equivalent to two years’ salary, which is two-thirds of what he would have earned had he remained on the payroll), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantDiNapoli Releases Analysis of Enacted State Budget
… DiNapoli said. "But I am concerned that the budget expands public authority backdoor borrowing and fails to build up … of the state, a 21.5 percent increase over the Executive proposal. The largest change from the Executive proposal is a … to eliminate $1.5 billion in potential increased state tax liability related to the standard deduction, itemized …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetOpinion 90-6
… Antieau, Municipal Corporation Law, §20.12; 10 McQuillin, Mun Corps, §28.16; cf . 18 NYCRR 390.2 authorizing State …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 89-54
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund … a town may provide water improvements as a town function in the area of the town outside of any villages or in any portion of that area. Subdivision 8 of section 209-q …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 90-22
… Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or telephone … limited in scope to municipalities supplying electricity, gas or steam service). In support of our conclusion, we also …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 90-16
… see also People ex rel Bush v Houghton , 182 NY 301; In re Board of Health of Village of Lansingburg , 43 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 2008-4
… as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b … expense payable out of the general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. 79-748, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 96-22
… purposes set forth in section 6-c, and since section 6-c does not permit transfer into a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … You ask whether a town may agree to pay rent to the town tax collector, clerk, justice and supervisor for the use of a … Whether a town may agree to pay rent to the town tax collector clerk justice and supervisor for the use of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 92-41
… a municipality, the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 91-47
… discussed in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) … to be charged by a Surrogate's Court upon the filing of an objection to the issuance of letters testamentary pursuant … not uniform. Some courts, we understand, do not view such an objection as being part of the probate proceeding and, …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such … of certain services in relation to the use of a day labor hiring site by contractors and day laborers who would … congestion in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-2
… work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for the … bidding requirements for the construction of a town salt storage shed. You ask whether it would be a violation of … advertisement for sealed bids. Construction of a salt storage shed clearly would constitute public work for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2XVI.3.E The Reporting Entity – XVI. Financial Reporting
… BACKGROUND New York State is involved in providing a full range of services to its citizens. Many of these services are … New York State is involved in providing a full range of services to its citizens …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… and preserve clean water, clean air and the environment." Fishing is severely impacted by invasive species, causing an … year, 80 percent of which affects commercial and sport fishing. Controlling the spread of an established invasive …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesFarmland Protection Program
… as the pressure to convert farmland to other uses like solar farms or residential homes. Solar energy projects may offer more lucrative incentives to landowners, making solar development a potentially attractive option to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programImplementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed customer needs. We also determined whether LIRR addressed … trains 24 hours a day, 7 days a week, with limited service during the overnight hours. LIRR comprises over 126 …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonInventory Controls
… the Program The Office of Information Technology Services (ITS) was created in 2012 and is the lead agency for State IT … of technical equipment for State employees. Additionally, ITS is responsible for maintaining an accurate inventory of … various job functions. To manage the vast inventory, ITS utilizes the Information Technology Service Management …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsOversight of Housing Discrimination Complaints
… state that assigned attorneys should submit an initial draft complaint to their supervisors within 14 days of the … LEB staff did not record an inquiry submission date, draft submission date, or intake appointment date for 21 of a … attorneys took nearly 4 months (115 days) to submit a draft complaint to their supervisor. In one case, the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsState Agencies Bulletin No. 2272
… Worksheet for completion of Form AC230, Worksheet for Paycheck Reversal. Affected Employees: All employees with a paycheck being reversed on the AC230 Worksheet due to an … by this bulletin. Background: Form AC230, Worksheet for Paycheck Reversal, is used to return salary checks for a full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchange