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Opinion 2001-15
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (authority to dissolve a … the date of establishment of such district and that no improvement has been constructed or service provided for such … "a petition for the establishment or the extension of an improvement district shall be signed by the owners of taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2001-7
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … 2 . Therefore, unless permitted pursuant to the town's home rule authority, it is our opinion that the town may … capital improvements to the water or sewer system ( Video Aid v Town of Wallkill , 203 AD2d 554, 610 NYS2d 610 revd on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Conflicts of Interest of Municipal Officers and Employees
… your job by its very nature places you in a position of public trust. You are responsible for ensuring that public resources are used in the best interests of the public. You also have a duty to use the limited public … When serving in your public capacity, the interests of your municipality must come before your own. In fact and …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Agencies Bulletin No. 1535
… deferment is also available to SUNY, Education Department, School for the Blind and School for the Deaf employees who qualify for the 15-Year … SUNY Tax Deferred Annuity Affected Education Department, School for the Blind and School for the Deaf Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1535-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1448
… deferment is also available to SUNY, Education Department, School for the Blind and School for the Deaf employees who qualify for the 15-Year … SUNY Tax Deferred Annuity Affected Education Department, School for the Blind and School for the Deaf Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1448-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1621
… SUNY 403(b) Plan Affected Education Department, School for the Blind and School for the Deaf Employees Employees who currently have … deferment is also available to SUNY, Education Department, School for the Blind and School for the Deaf employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1621-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1695.1
… limits Affected CUNY Employees Employees who currently have any of the following deductions: Deduction Code … Annuity Affected SUNY Employees Employees who currently have any of the following deductions: Deduction Code … and School for the Deaf Employees Employees who currently have the following deduction: Deduction Code Narrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1880
… SUNY 403(b) Plan 412 SUNY 403 Roth Education Department, School for the Blind, and School for the Deaf Employees who currently have the … codes 400, 403, and 413, and Education Department, School for the Blind and School for the Deaf employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1794
… Plan 412 SUNY 403 Roth Affected Education Department, School for the Blind and School for the Deaf Employees Employees who currently have … to CUNY (NYT TDA code 414 only), Education Department, School for the Blind and School for the Deaf employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 96-12
… by special act) TOWN LAW, §181: The fiscal year of a fire district may be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a … with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 provides that the "fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 95-29
… LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory referendum, sell all the property and facilities of the water district to a public authority and dissolve the district. Moneys received from the sale of the property and …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 95-7
… DISTRICTS -- Commissioners (as "governing body" of district); (authority to enter into a municipal cooperation … MUNICIPAL COOPERATION -- Procedures (authority of district governed by separate commissioners to participate) … TOWN LAW, §§61, 203, 210, 215, 341(10): A town improvement district which is governed by a separate board of …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 93-15
… officers and employees of the sponsoring municipality or school district (see, e.g., General Municipal Law, §800[5], …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 92-17
… the county sales tax revenues not set aside for county or school district purposes shall be distributed to the towns in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-17United HealthCare – Overpayments for Services Provided by Dr. John Gomes
… and retired State, participating local government and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and … The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 94-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … St Comp No. 82-166, p 213). In Yonkers Bus, supra, the court construed the provisions of Second Class Cities Law, … of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). Therefore, it is our opinion that the tenant member …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 90-17
… all the bonded and other indebtedness of a dissolved fire district has been paid must be credited to the taxable real property located in such district in the next succeeding assessment of town taxes. … inquiry relating to the use of surplus moneys of a fire district after the dissolution of the district pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 92-2
… FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants … HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under contract for hydrants … hydrant contract) TOWN LAW, §176(12),(27): General fire district funds may not be used to pay amounts due under a …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Brighter Choice Charter School for Boys - Payroll (2018M-139)
… accurate, supported and properly authorized. Key Findings School officials effectively designed and implemented … payments were accurate, and properly authorized. School officials accurately paid 15 employees who were paid … million during the audit period. … Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139