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State Agencies Bulletin No. 1738
… returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate, and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1738-april-2019-managementconfidential-mc-performance-advancesOpinion 91-54
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes … and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 2000 - 13
… opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first terminates membership … a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the proceeds to the proper recipients. Pursuant to Insurance Law and relevant case law, when a fire … The Treasurer used the 2023 prorata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsState Agencies Bulletin No. 2365
… agencies of OSC’s automatic processing of the October 2025 PEF Performance Advances and provide instructions for … PEF employees. Payments will be based on the 04/01/2025 Salary Schedule (currently in effect). Employees in … Law Section 355-a (13). Effective Dates: The October 2025 PEF Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2365-october-2025-public-employees-federation-pef-performance-advancesOpinion 90-28
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services … to receive compensation for engineering services performed in connection with any matter before the planning board. … a planning board member performing uncompensated work in connection with a matter before the board, the board …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 91-33
… moneys which are received by the county treasurer after being paid into court. Specifically, you asked the … and finance on a monthly basis not later than ten days after the last day of each month. This sentence, by its … to "deliver them to the county treasurer within two days after he" received them (CPLR §2601[b]). Now, the requirement …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Opinion 89-22
… AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain) TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 90-4
… John C. Bailey, Esq., Village Attorney Village of Orchard Park …
https://www.osc.ny.gov/legal-opinions/opinion-90-4State Agencies Bulletin No. 1651
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), and original Death Certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1651-april-2018-managementconfidential-mc-performance-advancesOpinion 96 - 11
… town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … the real property (Town Law, §64[2]; see, e.g., 1981 Opns St Comp No. 81-5, p 4; cf . County Law, §215(8) and Real … authorized or required to so by State statute (1991 Opns St Comp No. 91-58, p 160 and citations therein). Permissive …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 96-1
… Park) TOWN LAW, §176(14); LOCAL FINANCE LAW, §104.10(6); GENERAL MUNICIPAL LAW, §6-g(13): If the moneys … the town boundaries State lands assessed at more than 10% of the total assessed valuation of the town, the prior … the town boundaries, State land assessed at more than 10% of the total assessed valuation of the town, as …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Protection of Child Performers
… the child’s parent or guardian when applying through a web portal and automatically posted to the System. Unit staff use …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 91-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … TOWN LAW, §176(13); STATE CONSTITUTION, Article VIII, §1: A fire district may not make a gift to a fire company of … company has requested that the fire district, in turn, pay back to the company an amount equal to the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 89-57
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements … town board may authorize the superintendent of highways to utilize town highway equipment and personnel to repair and … Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether a village, without …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of your letter concerning the town's code of ethics. You state that copies of this code were sent to the fire district. You further state that the town has established a board of ethics, but …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared and filed … with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Audits of Local Governments: The Audit Process
… Office of the New York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of local government entities authorized to issue debt to finance …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… not properly safeguard seized property, including cash, drugs, firearms and vehicles, according to an audit released today by State Comptroller Thomas P. … cases and could result in dangerous items, such as drugs and firearms, making their way back into our … did not properly safeguard seized property including cash drugs firearms and vehicles according to an audit released …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… parts. In this way STIP can be compared with a money market fund, with the individual funds investing moneys not … for day-to-day activities or to make payments in the money market fund. Although state funds are pooled in the STIP, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stip