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Opinion 91-9
… class - budget items) CITIES -- City Council (authority to increase budget items) -- Powers and Duties (supersession … has implied authority under Second Class Cities Law, §75 to include in its annual estimate a reasonable amount for … contingent purposes. The city council may be authorized to make such increases, however, by local law subject to …
https://www.osc.ny.gov/legal-opinions/opinion-91-9XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Transportation Operating Assistance Fund 21450-21452 Clean Air Fund 21550-21552 Legislative Computer Services Fund 21600 … Clean Water/Clean Air Implementation Fund 30600 Energy Conservation Thru Improved Transportation Bond Fund … Collection Fund 61100-61275 State University Federal Direct Lending Program Fund 72300 Lottery Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrUnified Court System Bulletin No. UCS-81
… the full or prorated share of their statutory salary for calendar year 2004. Affected Employees Judges who served … January 1, 2004). Prorated Salary: The prorated salary for judges who were hired and/or had a salary change and/or … rate. Calendar year 2004 began on January 1 and, after 26 pay periods are paid, there are two (2) days (12/30 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesImplementation of Selected Aspects of the Climate Mobilization Act
… buildings to meet GHG emissions limits beginning in 2024. In total, there are four compliance periods—the first … stringent requirements starting in 2030, 2035, and 2050. The goal is to reduce the emissions produced by the … DOB officials stated that this was an internal effort with limited staff. To assess the effectiveness of DOB’s outreach …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actState Agencies Bulletin No. 1852.1
… Bulletin 1852 . Purpose The purpose of this bulletin is to inform agencies of the procedures and provide instructions … York State Payroll System (PayServ) for tax year 2020. Due to the ongoing COVID-19 pandemic, IRS (Internal Revenue … of the agency, who attests that the valuation is, to the best of their knowledge, true and compliant with IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedOther Bulletin No. 62
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilOther Bulletin No. 66
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 74
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund with … Employees in NS positions (Grade 600), which are equated to a grade (Grade 001-031), are eligible for the April 2024 … years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-74-april-2024-state-university-construction-fund-scf-civilOpinion 90-60
… purchase contract to finance the acquisition of real estate. It is our further opinion, however, that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 90-57
… -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award … award program) -- Villages (authority and procedure to establish service award program) FIRE PROTECTION DISTRICTS … -- Service Award Program (authority and procedure to establish for village fire department) REFERENDUM -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 90-39
… on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … of Huntington , 85 Misc 2d 806, 380 NYS2d 466; Municipal Home Rule Law, §10[1][ii][a][8], authorizing local …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 2005-3
… §§402, 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or … be used primarily for commercial purposes. In addition, a union free school district may not sell a building currently … This is in reply to your letter asking whether a union free school district may construct a facility that will …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2006-11
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Purchases and Sales (from store at which town board member is employed) -- Exceptions (remuneration and duties …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2006-4
… provisions of General Municipal Law §10(1)(h) that limit to ninety days the term of an “eligible letter of credit” … for local government deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying federal home loan bank. This is in response to your inquiry regarding the use of a letter of credit …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 2008-6
… upon retirement of the accumulated, unused vacation leave for the next subordinate officer in a village police … upon retirement of accumulated, unused vacation leave for the police commissioner must be increased by the same … received by the next subordinate officer. December 26, 2008 Gerard Fishberg, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 89-32
… 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 -- Approval of Contracts (issuance of check by … Whether a county treasurer would have a conflict of interest by virtue of the countys renewal of a lease of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 92-39
… of good drinking water and that tenants may indirectly pay for water through increases in rents. Subsequently, however, … in Town Law, §206(7) that a voter on a proposition for the consolidation of special districts must be "the owner … The Court of Appeals stated that "the Supreme Court's latest decision in this area [ Ball v James ] now indicates …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 91-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (applicant before planning board represented by board member's personal attorney) ZONING AND PLANNING -- Planning …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2000-6
… Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE … 9105: Foreign fire insurance tax monies received pursuant to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Division of Housing and Community Renewal Bulletin No. DH-140
… inform agencies of OSC’s automatic processing of the April 2025 DC 37 RRSU LLS payment, eligibility changes due to the … State of New York and DC 37, provides for payment of the 2025-2026 Longevity Payment effective April 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulation