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Opinion 2007-5
… COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- … item of equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask … with obligations issued by counties that operated under an alternative or optional form of government on September 1, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 90-52
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (publication … LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of each …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2006-10
… Accounting (charging a portion of town engineer’s salary to special district); (crediting interest earned on the … LAW §11: In the absence of any statutory direction to the contrary, interest or earnings from the investment of monies of the general fund, town-wide would be credited to the general fund, town-wide and interest or earnings from …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 1935
… Purpose The purpose of this bulletin is to provide agencies instructions for … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue … are more than 13 earnings codes. Undeliverable Checks When a valid payroll check is undeliverable due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersOpinion 93-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … respect to private source moneys held by the library. You state that the town supervisor is the custodian of the library fund pursuant to Education Law, §259, and that the library …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 88-43
… WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the performance of official duties and are paid their salaries under General Municipal Law, … is in reply to your letter with respect to deputy sheriffs and county corrections officers who sustain injuries in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 2008-3
… no longer needed for capital purposes. 3 September 3, 2008 Charles S. Kovit, Esq., Attorney at Law Bay Park Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 92-54
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Banking Transactions (designation of bank as depository when town supervisor is officer and … the town's deposits or investments. You have also advised us that there are several other banks located in the town …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Filing for Retirement – When Employees Retire
… applications, must be “filed with the Office of the State Comptroller” within a specific time period to be … documents are considered filed when they are received by our Albany office, one of our consultation sites or … Office of the State Comptroller. Documents received by employers from employees have not been “filed with the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/filing-retirementWhen Employees Retire – When Employees Retire
Instructions for employers on filing applications for employees and information on filing deadlines
https://www.osc.ny.gov/retirement/employers/when-employees-retireOpinion 2000-14
… provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment … provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees, or payment … be provided by a public retirement system", "payments to a fund or insurer to provide income to retirees", or "payments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14DiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… filing of eight shareholder proposals requesting companies to comprehensively disclose their political spending. The … Comptroller has filed disclosure proposals with: Twitter Inc., DISH Network Corp., The Progressive Corp., Royal …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyOpinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … her regular job while attending assessor training provided by the New York State Board of Equalization and Assessment. … amount of the unauthorized payments. If the town obtains a money judgment, it may be enforced in the manner provided by …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 98-24
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (for Volunteer Firefighters' Benefit Law … command of the company or department to assist the company's or department's general or emergency ambulance services, or … that the "home area" of the firefighter at the time of injury is responsible for VFBL benefits (see Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Life Changes: What If I Leave Public Employment?
… you have enough years of service credit to qualify for a retirement benefit, even if you leave public employment … (previously, Tier 5 and 6 members needed ten years). Sign in to your Retirement Online account to view your total estimated …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentCapital Planning
… Interest New York State Canal Corporation: Infrastructure Inspection and Maintenance (2014-S-45) Albany Port District …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningTuition Assistance Program – DeVry College
… DeVry operates three campuses in New York – two in Manhattan and one in Queens. The school’s academic calendar …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeOpinion 90-34
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fire insurance tax moneys must be paid to the treasurer or other fiscal officer of the fire department or, if the fire department does not have a treasurer or other …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 96-6
… to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, 800(3): A town supervisor who places insurance … insurance contracts. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which … is deemed to have an "interest" in the contracts of a firm, partnership or association of which he or she is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Opinion 90-10
… Village of East Hills , 41 NY2d 446, 393 NYS2d 691; Tagg v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; Embler v Town of Wallkill , 132 NY 222; 1989 Opns St … 71 NY2d 91, 524 NYS2d 8; New York State Club Association v City of New York ) 69 NY2d 211, 513 NYS2d 349, affd 487 US 1, …
https://www.osc.ny.gov/legal-opinions/opinion-90-10