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Opinion 2000-8
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a … to the county would not have a prohibited interest in the not-for-profit corporation's contract with the county. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 90-54
… Qualified Domestic Relations Orders (QDRO's) (see ERISA, §4[b] and IRC, §414[P][9]). QDRO's apply only to plans to … I or II member to the widow or widower, children under age eighteen or dependent parents. Sections 509 and 607 … rights in a separation agreement, surviving children until age twenty-five or dependent parents (Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 90-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in an interest-bearing account. The interest accrued and any undisbursed payments shall be designated for the payment of restitution orders that have remained unsatisfied for the longest period of time. For …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 2004-4
… Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school district) GENERAL MUNICIPAL LAW §800(3): If the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 90-49
… language meant that supervisors were entitled only to a pro rated per diem for anything less than a full day's work. … performance of a full day's work, nor may it be reduced pro rata to reflect that portion of a day spent in service. … trivial or inappreciable. There is no authority for a pro ration of the per diem compensation under section 214 for …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-65
… p 25, superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting officer to … within the state which receives money from a mortgagor for the purpose of payment of real property taxes on such … provide to the mortgagor any paid bill it has received for the payment of such taxes. Such bill shall be enclosed …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 2006-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … authority for the Town Board to raise or lower salaries at any time. Municipal Home Rule Law §23(2)(e) is controlling on … to a mandatory referendum. That provision, on its face, does not require the adoption of a local law, but rather …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Oversight of Horizon and Crossroads Juvenile Centers
… Objective To determine whether the New York City Administration for … Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersOpinion 89-1
… Compensation (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time … who dies while in service generally is not entitled to payment of the cash value of the employee's accumulated … for cash payment of the monetary value of accumulated and unused vacation time or time allowances granted in lieu of …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Agencies Bulletin No. 1668
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … fringe benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1764
… compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … period of less than the full 12 months, then employees have the option of using the Prorated Annual Lease Value … method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1591
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1269
… Purpose To inform agencies of the new Earnings Code to be used to report the taxable … methods are: Annual Lease Value (ALV) – Most appropriate when the vehicle is provided for general use, both personal … is not considered salary for the purposes of computing retirement benefits. Employee’s Paycheck/Advice The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 2059
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective Dates: Effective … Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 97-19
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 92-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-30State Agencies Bulletin No. 2159.1
… compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … period of less than the full 12 months, employees have the option of using the Prorated Annual Lease Value … method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1944
… may require employee to file an amended tax return. Tax Withholding The taxable value of personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-provided