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Opinion 2002-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Permissible Uses (financing acquisition of development rights for open space preservation) -- … funded by real property tax monies for the purchase of certain farms …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board … Whether a person who is a member of the board of education of a city school district has a …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-54
… 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 -- Banking Transactions (designation of bank as … Whether a prospective appointee for a vacancy in the office of town supervisor would have a prohibited COI if a bank in …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 2001-9
… 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 -- Codes of Ethics (prohibition against county … Whether a member of a county board would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 91-9
… A city council of a city of the second class which is governed by Second Class Cities Law, §75 may not increase … a mandatory referendum. You have advised us that the city is subject to the provisions of section 75 of the Second … SCCL, §75, the board of estimate and apportionment, which is composed of the mayor, comptroller, corporation counsel, …
https://www.osc.ny.gov/legal-opinions/opinion-91-9XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… 1, 2024: * For a listing of funds under the Budgetary (or “cash”) basis, see section XV.15 of the GFO, Fund … Commercial Gaming Revenue Fund 23750-23755 Medical Cannabis Trust Fund 23800-23821 Dedicated Miscellaneous State Revenue Fund 24800-24803 New York State Cannabis Revenue Fund 24850 Health Care Transformation Fund …
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 at … for procedures for reporting actions in Pay Period 20C. Payroll Register and Employee’s Paycheck/Advice The amount of … regular earnings, Earn Code RGS , that is displayed on the payroll register and the employee’s pay stub or advice. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesState Agencies Bulletin No. 1852.1
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … using the cents-per-mile method for the designated part of the year by February 25, 2021. Cost of any Charges … regulations. Agencies must also retain the form for four (4) years so that it is available in the event of an OSC or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedImplementation of Selected Aspects of the Climate Mobilization Act
… label (energy efficiency label) in a conspicuous location near each public entrance of the building, within 30 days of … display an energy efficiency label in a conspicuous area near each public entrance so it is visible to the public. DOB … to verify that an energy efficiency label is posted near each public entrance, so it is visible to the public. …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actOther Bulletin No. 56
… bulletin is to provide the State University Construction Fund with instructions for processing the April 2021 SCF CSEA … 2021 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Effective Dates Payment is effective 04/01/2020 and may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civilOther Bulletin No. 62
… bulletin is to provide the State University Construction Fund with instructions for processing the April 2022 SCF CSEA … 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Effective Dates Payment is effective 04/01/2022 and may …
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
… 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 2023 … 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-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
… General Municipal Law, §120-w. Such a contract, however, is subject to the provisions of General Municipal Law, … not inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of this opinion that the "lease" agreement contemplated is a lease-purchase or installment purchase contract and not …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 90-57
… to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for … department is subject to mandatory referendum in one or more fire protection districts which contract to receive fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 90-39
… the budget officer of each town in which the fire district is located a detailed written estimate of the amount of … that such taxes may not be imposed upon property which is otherwise exempt (see, e.g., Real Property Tax Law, … charitable and educational organizations). Further, there is no authority under the Real Property Tax Law or any other …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 2005-3
… 109-b: A union free school district is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a … a building currently in use for school district purposes, to be reacquired by lease-purchase agreement. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2006-4
… of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The provisions of … these particular letters of credit. (Letter from Hon. Hugh T. Farley, Senator, New York State Senate, to Alfred A. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 2008-6
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police … unused vacation leave for the next subordinate officer in a village police department results in an increased amount because the daily rate divisor and, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6