Search
State Agencies Bulletin No. 2309
… and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, PBANYS, NYSCOPBA, UUP, PBA, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2309-2025-extension-military-and-training-leave-benefits-and-stipendsMember Contributions – Legacy Reporting
… of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 Member contributions are treated as … Code (IRC). Federal income tax on these contributions is deferred until they are distributed. These contributions … Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsDiNapoli Audit Finds Gaps in NYC School Safety Planning
… with state requirements, causing gaps and inconsistencies. When auditors visited schools and examined safety plans, they … that must be addressed. Schools large and small need to do everything possible to protect students and teachers from … threats to our students and teachers. For these reasons, I introduced a package of bills in the City Council to create …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOpinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 92-57
… interest on late charges for water and sewer rents. You inquire whether the State is responsible for the payment … bills sent to two state correctional facilities which were not timely paid. In your inquiry, you indicate that, … State Finance Law ("the Prompt Payment Law"). Although we do not believe that the Prompt Payment Law has any …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 92-52
… investment with public authorities) PUBLIC AUTHORITIES LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck … by title 8-B of article 5 of the Public Authorities Law (§1197-a et seq .). Section 1197-d(1) provides that the … investment of monies of the Authority, Public Authorities Law, §1197-j provides that: All monies of the authority from …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 97-11
… or resolution promulgating its own form of annual statement of financial disclosure which is designed to assure … and employees" required to complete and file the annual statement of financial disclosure ( id .). In addition, … enactment requiring use of an authorized form of annual statement of financial disclosure by January 1, 1991, the …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 92-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire county. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-36State Health Department Should Improve Enforcement of Nursing Home Violations
… In December, DiNapoli released an audit that called for more oversight of providers of adult day care services. … residents suffer needlessly due to substandard care and neglect. And, far too often, New York taxpayers pay for … just be the first step toward systemically preventing abuse and neglect of vulnerable nursing home residents.” …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsState Agencies Bulletin No. 619-B
… Report, has been created to list all rows added to the Job Data page to pay the 2003 Management Confidential Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/619-b-addendum-payroll-bulletin-no-619-restoration-2003-managementOpinion 91-26
… construction of a new library building. You have informed us that both the library and candidates understood that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony … town court, is the property of the town. You ask whether a county, a town in the county, or a village located within the …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 90-1
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) … entities - school district) ENVIRONMENTAL CONSERVATION LAW, §27-0925; MUNICIPAL HOME RULE LAW, §10(1)(i): Where a town imposes an assessment on the …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-50
… and small holes in the tank; and (4) Applying an epoxy type coating to the interior of the tank. General Municipal … A repair is an expenditure for the purpose keeping the property in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it appreciably prolong its life. It merely …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … the Authority to "acquire in the name of the authority property, real, personal or mixed, or any interest therein, without …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of the General Municipal Law, where the defendant in a criminal action is convicted of a lesser included or … of a defendant who is absolved of criminal liability (see NY Legis Ann., 1986, p 128). Section 99-m does not define the …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 90-15
… §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A town, by local law, may establish the office of deputy police commissioner to be appointed by the town board. If no term of office is provided in the local law, the deputy appointed by the board would serve at the pleasure of the board. Salary …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 89-49
… in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or … from the imposition of a fee, does not have any application to these proceedings. Therefore, we must consider … amount of $27.00. In our view, this result is compelled by application of clear statutory language. This result is also …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 89-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Powers and Duties (establishment of service award program); (referendum requirement); …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 88-65
… -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): … an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p 105 and 25 Opns St Comp, 1969, p 25, … Tax Law which states, in part, the following: "1. .... Where a tax is paid by a mortgagee which is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-65