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Opinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 2000-24
… villages) POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages) VILLAGES -- Police … agreement pursuant to General Municipal Law, article 5-G for the provision of police protection as a joint service. … to General Municipal Law, article 5-G (§119-m et seq.) for the joint provision of police protection. General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Enforcement of Mitchell-Lama Surcharge Provisions
… whether surcharges are being appropriately assessed and collected at Mitchell-Lama housing developments … by the New York City Department of Housing Preservation and Development (HPD). This audit focused on the income … incorrectly reported. Further, the fifth development, Big Six Towers, incorrectly calculated the surcharge for 14 …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1214
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2012 Form W-2 (Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013Opinion 98-11
… LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, … tax payment postmarked on the day after the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a Sunday. For purposes of this opinion, we have assumed this issue is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Agencies Bulletin No. 1127
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2011 Form W-2 (Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012Calendar Year Municipalities That Have Not Filed in Time For a FSMS Score in All Three Years, 2012 through 2014
Calendar Year Municipalities That Have Not Filed in Time For a FSMS Score in All Three Years, 2012 through 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/persistentnonfilingmunis.pdfOpinion 98-15
… the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL … added L 1980, ch 354) relates to local government programs for the preservation, restoration and maintenance of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 92-51
… AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) … reimburse members of the agency or its executive director for the travel expenses incurred by the spouses of a member …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 91-12
… Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You ask whether … engage in certain "fund raising activities" (see also, Not-For-Profit Corporation Law, §1402[e][4]). For purposes of section 204-a, the term "fire company" is …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Claim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation email within 48 hours informing you of whether … 31, 2027. If you do not cash it by then, you'll have to file a new claim. Taxes and Interest If your property was …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a period of time after the eligible retiree dies. … 1 Containing health insurance costs should be a priority for local governments and school districts. One way to reduce …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOpinion 97-14
… to make reasonable expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Train On-Time Performance
… Reporting and Operations Analysis Group to report train delay percentages for each line, delays by categories, and … (Committee). The information is provided on a two-month delay. Subways collects information of its daily operations … there are multiple workgroups and committees (including a Delay Management Workgroup) dedicated to improving service …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceOpinion 91-39
… AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (waiver of post-retirement salary - effect on retirement allowance) CIVIL SERVICE LAW, … Law, §212. Civil Service Law, §150 provides generally for the suspension of retirement benefits "if any person …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 90-5
… the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes of this opinion, we assume the library is not … and minimum number of library trustees and provides for the town board to appoint the trustees, it does not …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Selected Financial Management Practices
… plan to maximize year-round utilization of its facilities for local economic benefit of the community, and to minimize … the Lake Placid Regional Winter Sports Committee, a not-for-profit organization. Of this amount, $1.7 million was originally promised in 2009 by a local not-for-profit organization from a grant it would receive from …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesMember Contributions – Legacy Reporting
… contributions made by Tier 1 and 2 members participating in a contributory plan; Contributions for military service … of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are … is mandatory for all employers, for ERS members in Tiers 3 through 6, and is not available to all Tier 1 and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Programs (Follow-Up) (2019-F-40) An audit released in April 2018 determined, based on the amount and quality of information provided by OCFS, …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsOpinion 88-66
… school district and receives adequate consideration. This is in reply to your letter concerning the ability of a city … a particular computer program may be copyrighted. Your first question involves the provisions of the Federal … to copyright a computer program developed by an employee who is paid from funds derived from a federal program. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-66