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Opinion 88-77
… pecuniary or material benefit accruing to a municipal officer or employee as the result of a contract with the municipality which such officer or employee serves." That statute also provides that a municipal officer or employee is deemed to have an interest in any …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Town of Freetown - Records and Reports (2018M-213)
… whether the Supervisors maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s … require their bookkeeper to maintain complete, accurate and up-to- date accounting records and reports. The … whether the Supervisors maintained complete accurate and uptodate accounting records and reports to allow Board to …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Opinion 2008-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (special district … matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) … damaged, destroyed or worn out facilities, undertaken in an existing town park district pursuant to the authority …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-75
… to make such determination. Finally, we note that recent court cases have required municipal officials to …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 … is exempt from the tax or does not pay, in which case the buyer (grantee) must pay the tax. An additional RETT of 1% … as the “mansion tax,” which is required to be paid by the buyer. A 2019 amendment to the tax law provides that when the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 89-65
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … statute commits a decision to a local legislative body but is silent as to the mode of its exercise, the decision may be … §15.06). Since section 20(2)(a) is silent as to how the town board may act to employ outside counsel, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Motor Vehicle … To express an opinion on the fair presentation of the Report of Motor Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableMonitoring of Construction Management (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Monitoring of Construction … (Report 2020-S-42 ). About the Program Established in 1960, the Office of General Services (OGS) facilitates the … are required to establish goals for MWBE participation in their contracts. Accordingly, construction contracts and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followXI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” … as service agreements that support the mission of an agency by ensuring that critical services are provided. … has been enacted to facilitate timely review and approval of these agreements, including delineation of requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewMember Contributions
… fiscal years prior. So, contribution rates for April 1, 2026 through March 31, 2027 are based on what you actually … making voluntary contributions, you must: Complete the Election to Make Voluntary Contributions (RS5379) form . File the election form with your payroll office. Changing the …
https://www.osc.ny.gov/retirement/members/member-contributionsIndustrial Development Agencies in New York State
… ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York State Comptroller … Users can change the fiscal year and click a region on the map to display more information on the IDAs in that region. … Data for Local Governments web portal under “Other Local Government Data.” For more detailed IDA and project-level …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOpinion 94-10
… -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL … 239-o: A town human rights commission must be established and operated on a townwide basis. A town and one or more villages may establish a joint …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Administration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and practices in place to allow it to effectively collect … Estate Transfer Taxes (RETT), as required by relevant law and regulation. The audit covers RETT collections received …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 94-7
… of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 97-23
… corps at the same time. You ask whether an individual may be a member of a fire company and a volunteer ambulance corps … service requirements. In such cases, an individual will be able to maintain simultaneous membership in both a … Whether an individual may be a member of a fire company and a volunteer ambulance corps …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Oversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … Commissioner of Education (Regulations) require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programOpinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed … should remain with the locality. Article 20 of the Judiciary Law (§§790, et seq .) governs the collection of … the collection of a fine has been "otherwise made by law" (Judiciary Law, §796). Our research has determined that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Protection of Child Performers
… Purpose To determine if the Department of Labor (Department) adequately ensured that … with the legal requirements that help protect the welfare of child performers. The audit covers the period April 1, 2014 through March 16, 2017. Background The Department of Labor (Department) is charged with protecting workers in …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersTier Status – Career Plan
… When you join the Retirement System, you are assigned to a tier depending on … by Article 11 or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – New Career Plan
… (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 benefits, depending on their retirement plan … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Tier Status …
https://www.osc.ny.gov/retirement/publications/1515/tier-status