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Opinion 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-2004-5State Comptroller DiNapoli Releases Municipal & School Audits
… board did not effectively manage the general and highway fund balances, allowing excessive unrestricted fund balances to accumulate. At the end of 2024, the general … tax levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … PUBLIC HOUSING LAW, §52(1): A municipal housing authority is exempt from the payment of court filing fees. This is in … Whether a municipal housing authority is exempt from the payment of court fees when it is a …
https://www.osc.ny.gov/legal-opinions/opinion-89-63State Agencies Bulletin No. 1195
… refer to the GOER Memo 2012-21 to agency Directors of Human Resources dated October 12, 2012. Please Note: Due to … refer to the GOER Memo 2012-23 to agency Directors of Human Resources dated November 14, 2012 for additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outPayroll Improvement Project Bulletin No. PIP-016
… Update Required 670 SUNY ORP Before Tax EE Before Tax ER Non-taxable Percent of Earnings ORP/VDC Savings Plan No … by Benefit Plan 671 SUNY ORP After Tax EE After Tax ER Non-taxable Percent of Earnings ORP/VDC Savings Plan No … by Benefit Plan 672 SUNY ORP Suspense EE Before Tax ER Non-taxable Percent of Earnings ORP/VDC Savings Plan No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Opinion 92-16
… opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official … home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire company) … into an agreement for the payment of reasonable rental to a town officer who utilizes a portion of his or her home …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 97-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Opinion 88-62
… Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure (creation of capital reserve fund to … reserve fund to finance the cost of closing and capping a landfill owned by the town and if so whether landfill fees …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 89-18
… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (wages lost from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) … lost from his or her regular job while attending assessor training provided by the New York State Board of Equalization …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 99-11
… -- Appropriations and Expenditures (in recognition of long-time service - framed municipal bond) PUBLIC OFFICERS … paid obligations. It states as follows: When obligations are paid ... they shall be cancelled or destroyed in such … of cancelled bonds (but see 2 NYCRR §55.6 and 1980 Opns St Comp No. 80-351, p 106, concerning record-keeping …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 91-8
… on bonds) GENERAL MUNICIPAL LAW, §§800(2),(3), 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: When a secretary-treasurer of a fire district performs the functions … payment thereof (see General Municipal Law, §800[2]; Local Finance Law, §51.00[3], [5]-[8]; see also NY Const, art VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20SUNY Bulletin No. SU-209
… Pay Period 12L or if the employee’s Pay Basis Code is FEE, BIW or HRY and the 2013-2015 DRP Earnings Code was D8U … rehire, concurrent hire, transfer or return from leave transaction into Bargaining Unit 08 with a Payroll Status of … the monies that should not have been included in the calculation of the deficit reduction amount; calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesCity of Hudson - Payroll and Accrued Leave (2020-14)
… controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving the use of … process. Adopt policies and procedures that address how comp time will be earned and used. Develop a process to …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14United HealthCare – Empire Plan Drug Rebates
… due under its contract with the Department for selected drug manufacturers. The audit covered the period January 1, … school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving … contracted with United to administer the Empire Plan’s prescription drug program between January 1, 2008 and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesState Agencies Bulletin No. 2061
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2016, 2017, 2018, 2019, 2020, 2021, and 2022 … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022Opinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, … Association of Lakeview may not expend foreign fire insurance tax moneys to pay for an eye care plan, hospital …
https://www.osc.ny.gov/legal-opinions/opinion-91-29State Agencies Bulletin No. 1932
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … field and the Approved Salary Rate field; Position and Job do not match – if the Position Number equals the NYS … The following procedures must be used by the agency when submitting transactions in Pay Period 11L …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andOpinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35