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Unified Court System Bulletin No. UCS-359
… is to inform agencies of OSC’s automatic processing of the 2025 Year End Adjustments for Judges and Justices of the … in Administration Pay Period 20C, paychecks dated 12/31/2025. Eligibility Criteria: Judges and Justices who serve the … pay periods. Judges and Justices who are active on 12/31/2025 and serve the entire calendar year at more than one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-359-2025-year-end-adjustment-judges-and-justices-unified-courtOpinion 88-24
… -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL … with the town where she and her husband are reimbursed for expenses incurred in maintaining a private pond on their … reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Opinion 90-16
… officer or employee has an "interest" in any contract with the municipality if he or she receives a direct or … 301; In re Board of Health of Village of Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 App Div 54, 4 NYS2d 434, pertaining to the status of a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 88-52
… directors of a not-for-profit corporation which purchases real property from county) -- Interest in Contract (community … directors of a not-for-profit corporation which purchases real property from county) -- Exceptions (contracts with … directors of a not-for-profit corporation which purchases real property from county) -- Real Property (community …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 2012-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of commodities by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set forth in General … between the firm and the town ( see 2008 Ops St Comp No. 2008-2). The powers and duties of a board of assessment …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 88-75
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … and the city if the city attorney has the power or duty to negotiate, prepare, authorize or approve the contract, or … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for … (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; MUNICIPAL HOME … may not make a charitable donation by assigning his or her right to receive salary to the charitable organization. A …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 2001-9
… county and either a local chamber of commerce or an empire zone corporation, if he serves, in a "shared capacity," as … contracting entities. We are informed that both the empire zone corporation and the chamber of commerce are … express or implied ..." (General Municipal Law §800[2]). "Interest" is defined in section 800(3) as a "direct or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 2008-1
… in the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to school district) -- Exceptions (contracts with … foundation that raises money and makes gifts to the school district. The school board member, however, … in school board discussions or decisions relating to gifts from, or other matters involving, the not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 90-28
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (planning board member performing private engineering services for subdivisions) ZONING AND PLANNING -- … Boards (propriety of board member providing private engineering services for subdivisions) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Proposed Regulations
Proposed regulations by the Office of the New York State Comptroller
https://www.osc.ny.gov/legislation/proposed-regulationsOpinion 98-9
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per … of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call … service) FEES -- Imposition of (by entity providing ambulance service pursuant to contract) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-9State Agencies Bulletin No. 1335
… implemented the 2011-2015 Agreement between the State of New York and PEF, provides for payment of performance … as follows: Current Code Updated Code 0001 0001 if the new salary is below Job Rate 2015 if the new salary is equal to Job Rate 0004 0001 if the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1335-september-2014-public-employees-federation-pef-performance-advances-payState Agencies Bulletin No. 1417
… and Technical Services Unit – BU05 with a Pay Basis Code of 21P or CAL who meet the eligibility criteria … PEF employees based on the 2014 Salary Schedule. Effective Date(s) The September 2015 Performance Advances will be paid … effective dates: Pay Basis Code Payment Effective Date CAL 09/01/15 21P The Contract Begin Date based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1417-september-2015-public-employees-federation-pef-performance-advances-payOpinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … interest if the agency sells insurance to the village. You state that the village mayor is the vice-president and holder … It should also be noted that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 2001-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … of a corporation would not have a prohibited interest in contracts between the fire district and corporation for … or she does not have any of the powers and duties listed in General Municipal Law §801 in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 2005-7
… or special assessments not collected together with real property taxes (see also Real Property Tax Law §996, providing similar authority for the collection of real property taxes and special assessments that are …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7