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Opinion 92-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … requires a city (other than New York City), town, village or fire district to pay to a paid firefighter who is … and Social Club , 47 NY2d 970, 419 NYS2d 959; Camphill Village U.S.A. Inc v Workmen's Compensation Board , 23 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 92-57
… This opinion represents the views of the Office of the State Comptroller at the time it was … STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and … Whether the State is responsible for the payment of late charges …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 89-41
… mandatory referendum to establish a service award program for the volunteer firefighters of a fire district may be … prior to the establishment of a service award program for the volunteer firefighters of a fire district pursuant to … authorizes the establishment of a "service award program" for the volunteer firefighters of: (1) a "political …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 89-12
… 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. CONFLICTS OF INTEREST … circumstances involving a fire district contract. You state that the fire district has retained a professional …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 90-54
… distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, §236; RETIREMENT AND SOCIAL SECURITY LAW, … and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … RULE LAW §23(2)(e): A town board may reduce the salary of an elected town officer, other than a town justice, during … Whether the salary of an elected town officer other than a town justice may be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source … the library trustees in investments which they deem to be for the best interests of the library, and need not be … on the investment of moneys appropriated by the village for library purposes is credited to the library fund. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Annual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … in the financial statements will be very limited. In most cases, issues resulting in a negative entry will need to be …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 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-92-36Opinion 2000-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … the proposed district or extension; and (d) whether it is in the public interest to grant in whole or in part the relief sought. If the board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Opinion 88-5
… 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. INSURANCE -- Health … and for persons eligible to retire but not yet retired. STATE CONSTITUTION, ARTICLE V, §7: Health insurance benefits …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Employee Qualifications, Hiring, and Promotions
To determine whether the Metropolitan Transportation Authority uses similar hiring and promotion policies procedures and directives for
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsCUNY Bulletin No. CU-582
… OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aideState Agencies Bulletin No. 618
… Each Pay Basis Code used by the PayServ system has a particular work schedule. This work schedule default is either YYYYYYY which … work schedule who, for instance, report to work nine (9) days each pay period. Effective Date(s) January 20, 2006 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeOpinion 2006-1
… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained … -- Compensation (payment of prior to completion of payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation of town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library … (authority of library board and governing board of sponsor to provide for defense and indemnification of library … either (1) the board of trustees of the library may elect to confer the benefits of section 18 on library employees as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 97-11
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … . . ." (emphasis supplied). As used in section 811, the term "municipality" includes a city (see General Municipal Law, §800[4]), and the term "political subdivision" includes a city having a …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 88-65
… -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): … must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 … collecting officer must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Economic Development and the Economy of Flushing, Queens - June 2006
Flushing, Queens has a vibrant economy, shaped in part by strong population growth in recent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2007.pdfState Agencies Bulletin No. P-835/A-348
Reporting of Taxable Education Assistance Payments Made in 1994; Expiration of $5,250 Exclusion in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-835-a348.pdf