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Opinion 89-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the governing board of the political subdivision of the state, as defined in [Volunteer Firefighters' Benefit Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 89-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Contracts -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) … , 30 AD2d 758, 291 NYS2d 861, a case which appears to have pre-dated the above-cited regulation, the county had …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 2006-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the salary of an elected town officer, other than a town justice, during a term of office by local law subject to … the salary of an elected town officer, other than a town justice, may be decreased during the officer’s term of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 90-54
… action. RETIREMENT AND SOCIAL SECURITY LAW, §§60, 360, 508, 606: The Retirement System is required to pay … separation agreement or any other process . Sections 60, 360, 508 and 606 of the Retirement and Social Security Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 88-76
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- … Taxes (applying private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys …
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-reportEmployee Qualifications, Hiring, and Promotions
… of safe, on-time, reliable, and clean transportation services. Transit, a constituent agency of the MTA, provides subway and bus services to New York City (NYC). MaBSTOA, a subsidiary of … while allowing the staff to remain in the same pension system and tier and retain existing longevity and benefits. …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsOpinion 2000-3
… property (or, if different, the costs to the typical one or two family home), as stated in the notice of public hearing, … because the cost to the typical property or one or two family home is not above the average cost threshold, a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Opinion 92-36
… only within the geographical confines of a police district within that county and to collect a surcharge only on customers serviced within the district. You state that the police district encompasses more than 90% of the county's populace. …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 88-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for retirees and for persons eligible to retire but not yet retired. STATE CONSTITUTION, ARTICLE V, §7: Health … benefits are not within the protection of this section. You ask several questions regarding a town board resolution …
https://www.osc.ny.gov/legal-opinions/opinion-88-5CUNY Bulletin No. CU-582
… agencies of OSC’s automatic processing of the minimum wage increase for hourly Student Aide employees and provide … Gloriana B Waters VC OHRM authorizing implementation of an increase to minimum wage in December 31st for years 2016, … cases, the system will adjust all earnings based on the salary rate in effect on the Earnings End Date, and an AJR …
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
… The primary purpose of the work schedule recorded in the payroll system is to ensure accurate calculation of wages for … even when the employee works less than seven (7) days a week. Similarly, the payroll system will not accommodate accurate reporting for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeOpinion 2006-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payments (of compensation prior to … period) LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law) MUNICIPAL FUNDS -- Payrolls … of section 120 may not be superseded by local law. This is in reply to your letter asking whether a town may pay an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12New York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… New York paid $26.6 billion more in taxes to the federal … $40.9 billion in 2016 and $24.1 billion in 2017. New York’s FFY 2018 balance of payments deficit of $26.6 billion … to FFY 2017. Overall, New York generated 8 percent of the $3.2 trillion in federal tax receipts in FFY 2018, nearly $254 …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnOpinion 97-11
… 44 NY2d 157, 404 NYS2d 565; Board of Education of the City School District of the City of New York v New York State …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 88-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee therefor. This is in … by a one-to-six family residence located within the state which receives money from a mortgagor for the purpose …
https://www.osc.ny.gov/legal-opinions/opinion-88-65CUNY Bulletin No. CU-547
… repayment plans, using Deduction Code 582 CUNY (SS/Medicare Deficiency), will have a deduction rate of ten … plans currently using Deduction Code 582 CUNY (SS/Medicare Deficiency) with an effective date prior to 9/1/16 … obligation will be converted to Deduction Codes 580 CUNY (Medicare Deficiency) Flat Rate and 581 CUNY (Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… Purpose To notify agencies that newly established FICA tax deficiency repayment plans using Deduction Code 502 NYS (SS/Medicare Deficiency) will have a … provides for the “adjustment” (correction) of errors in Federal Insurance Contributions Act (FICA) tax and income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyOpinion 99-9
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … would not change the primary purpose of the expense from one that benefits the municipality, if the cost to the … a different conclusion. In that case, the benefit derived from the payment of fee will inure to the attorney …
https://www.osc.ny.gov/legal-opinions/opinion-99-9