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Opinion 92-16
… from volunteer fire company) TOWNS -- Powers and Duties (lease of office from town officers and fire companies) TOWN … his or her official town duties. A town is authorized to lease office space from a fire company. You ask whether a … official town duties. You also ask whether a town may lease office space from the private volunteer fire company …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Retirement Option Election Form for Tier 2 Members (RS6163-A)
For NYSLRS Tier 2 members to elect an option for how they want their monthly benefit paid at retirement and to designate one beneficiary.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6163-a.pdfRetirement Option Election Form For Tier 1 Members (RS6109-A)
For NYSLRS Tier 1 members to elect an option for how they want their monthly benefit paid at retirement and to designate one beneficiary.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6109-a.pdfOpinion 88-19
… or statutory amendments that bear on the issues discussed in the opinion. ACTIONS AND PROCEEDINGS -- Authority To … Department of Environmental Conservation for a permit in connection with its proposed landfill operation. The … or appear, in any action or legal proceeding, in the name of the town, as in its judgment may be necessary, for …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … chief of police so as to entitle the chief to an increase in salary depends on the intent of the parties to the … ask whether a "signing incentive" paid to each lieutenant in the village police department pursuant to a collective …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 93-5
… or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Budget (effect of late publication … a town budget is finally adopted before the date specified in Town Law, §109, the fact that the public hearing on the … is held, on proper notice, later than the dated specified in Town Law, §108 would not, by itself, invalidate the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Processing of Paper Tax Returns
… problems and ensure satisfactory contractor performance in the future. The audit covers the period January 1, 2012 … 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In compliance with State Finance Law regarding preferred …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsSales Tax Vendor Registration Practices
… tax vendors, including those with no physical presence in the State, have done so. The audit covered vendors with a … and imposed by localities and range from 3% to 4.875%, and in the Metropolitan Commuter Transportation District at … The use tax is imposed on taxable items or services used in New York when a sales tax has not been paid. Under the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesVendor File Advisory No. 13
… Subject: Registering a disregarded entity in the Statewide Vendor File. Guidance: Effective …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationOpinion 97-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Disclosure of … 806: A village board member who has a financial interest in a business which may be negatively impacted by a zoning … by the board should publicly disclose his or her interest in the matter. If the potential negative financial impact of …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 88-64
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … and dental benefits to its employees by participating in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of …
https://www.osc.ny.gov/legal-opinions/opinion-88-64State Comptroller DiNapoli Releases Audits
… component of the premium rate, which is not capped. Based on an analysis of the corresponding impact on the 2013-14 … in addressing the problems identified in the initial audit report. About $800,000 of the identified overpayments were … with three entities. State Education Department: The Child Study Center of New York (CSC), Compliance With the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … $5.5 million with B/A Investors LLC for office space in Albany County. $1.2 million with Duff & Phelps LLC for … at the Gideon Putnam at Saratoga Spa State Park in Saratoga County. $1.7 million with Nature’s Way …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … Nelson A. Rockefeller Empire State Plaza Corning Tower in Albany County. $2 million with VMJR Companies LLC for masonry repairs at the Sheridan Avenue steam plant in Albany County. $1.2 million with Ferguson Electric Inc. to …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-decemberOpinion 2002-1
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (content of … authorizing the establishment of the program must state, in addition to certain other information, the extent to which … or the coverage and amount of any life insurance utilized in the program. Amendments to a service award program are …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… contact the OSC’s Federal Reporting Unit for alternate instructions, either by email or phone at (518) 486-4602. A … and file directly, the Business Unit must: Consult the IRS instructions for Form 1099 and Chapter XII, Section 10.C to … types of payments to corporations are reportable). The IRS instructions may be accessed at www.irs.gov. Report and file …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsState Agencies Bulletin No. 1302
… management or confidential in BU06, BU46, BU66 and BU79 with an increment code of 1976-2008 who meet the eligibility … LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU06, … by the Division of the Budget; and Is Active or on a Leave With Pay on 03/05/14 (Institution) or 03/12/14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1302-april-2013-management-and-confidential-mc-longevity-lump-sum-llsAshville Fire District – Procurement and Board Oversight (2025M-81)
… Board of Commissioners (Board) purchase equipment in accordance with New York State General Municipal Law (GML) … district’s board of commissioners must purchase equipment in accordance with State statute and the fire district’s … This includes ensuring that equipment is acquired in a cost-effective manner by creating as much competition as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Agencies Bulletin No. 1433
… automatic processing of the 2015 APSU Clothing Allowance and to provide agency instructions for payments not processed … the 2009-2016 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Pay Basis Code of ANN or BIW (only if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1433-2015-clothing-allowance-certain-apsu-employees-represented-policeNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program will impact services. The … July plan makes clear that hundreds of millions of dollars in operational risks have been created by the funding hole, … because they may affect the needs and timing of projects in that plan. “While funding for capital projects remains …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-plan