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Opinion 93-3
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). It has … of procurement which furthers the statutory purposes of new section 104-b except in very limited circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-20
… ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-24
… resolution authorizes both the purchase of land and the construction, all to be paid for with the current year tax … the issuance of bonds to finance a portion of the construction costs, no additional permissive referendum … the expenditure of any current year tax revenues on the construction. You ask whether the construction of a new town …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 91-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 89-19
… 'agents' of the State department (Social Services Law, §65 subd 3). In the administration of public assistance funds, … 40 NY2d 837, 387 NYS2d 832 app dismd 429 US 1082, 97 S Ct 1087 [1976]). Finally, the court found that a county's … Chief County of Suffolk Social Services Bureau 1 Section 65(3) of the Social Services Law, cited by the Court of …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Unified Court System Bulletin No. UCS-286
… of the salary grade. Consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes … page in effect on 04/01/2020. Control-D Reports Available After Processing After the automatic processing of the April 2020 JLP payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-286-april-2020-state-new-york-unified-court-system-ucs-judicialUnified Court System Bulletin No. UCS-305
… implemented the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the Civil … Unified Court System Bulletin No UCS305 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentUnified Court System Bulletin No. UCS-297
… implemented the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the Civil … Unified Court System Bulletin No UCS297 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentOpinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (use of forfeiture moneys) COUNTY TREASURER -- Powers and Duties … and paid are distributable to and held in the custody of the district attorney as the claiming authority and police …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 2000-22
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Legal Services (contract with town … or her law firm. The attorney, however, would be required to disclose his or her interest in the contract. The attorney should also recuse him or herself from any matter affecting his or her law firm, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 99-4
… benefit the IDA was established. You indicate that such grants would be designated for specific undertakings such as … facilities, horse racing facilities and continuing care retirement communities ... and thereby advance the job … one of more projects" ( id ., §858[10]), to "accept gifts, grants, loans or contributions from, and enter into contracts …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 2002-16
… §64[23]; Village Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Unified Court System Bulletin No. UCS-107
… York State Unified Court System and the Negotiating Units: NYS Court Clerks Association ( S9 ), NYS Court Officers Association ( SR ), NYS Supreme Court … employees. OSC Actions OSC has created new earnings codes to be used on the Additional Pay page to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleEstablishing the Standard Work Day – Enhanced Reporting
… job title at your organization must have a standard work day (SWD) established by board resolution or contract in … for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required to work. A full-time standard work day can be as few as six hours per day (for Tiers 2 through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-daySubmitting Final Payment and Service Information – When Employees Retire
… an accurate and timely pension benefit, you must submit final payment and service information to NYSLRS. We need this … earnings. Ensure allowable payments are included in their Final Average Earnings (FAE) calculation. Determine whether … benefit on or after January 21, 2026, you must submit final payment and service information using the Accrued …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… safeguarded for the period January 1, 2012 through July 8, 2013. Background The District is a district corporation of … budget totaled approximately $941,000 for the 2013 fiscal year. Key Findings The Board did not establish adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… the 2011-12 fiscal year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank … accounts are inadequate and inaccurate. The Board has not contracted for an audit of the Treasurer’s records for about 10 years. The Treasurer did not submit monthly or annual financial reports to the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… would have required it. The District’s initial testing results identifying 29 of 181 (16 percent) sampled water outlets with actionable lead levels … did not notify staff, parents and/or guardians of these results in writing, as required. Further, the results were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mState Agencies Bulletin No. 1763
… escheatment of uncashed payroll checks for calendar year 2018. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2018. Background Abandoned Property Law §102 requires that … outreach letter has been sent to all employees with a 2018 uncashed payroll check greater than $19.99. A second …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checks