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Opinion 90-49

… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (improvement district … DISTRICTS -- Commissioners (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to … of delegated duties. The notion of service does indeed import a measure of activity not wholly nominal and …

https://www.osc.ny.gov/legal-opinions/opinion-90-49

Opinion 88-79

… Action Grant to provide grants or loans to assist private developers in financing economic development projects … deemed "miscellaneous revenue" to grant or loan moneys to developers for projects identified by the local development … income to provide grants or loans to assist private developers in financing economic development projects without …

https://www.osc.ny.gov/legal-opinions/opinion-88-79

Opinion 2002-17

… the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … separate specifications be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and … manager constitute a professional service exempt from competitive bidding requirements of General Municipal …

https://www.osc.ny.gov/legal-opinions/opinion-2002-17

Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)

… the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). … the implementation status of the four recommendations made in our initial audit report Errors in Identification of 340B …

https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-follow

Oversight of Horizon and Crossroads Juvenile Centers

… Division of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged … New York City Public Schools (NYCPS, formerly NYC Department of Education) administers a full-time … criminal cases from 16 to 18. Before RTA, individuals in NYC charged with a crime who were 16 and 17 were treated as …

https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centers

Opinion 90-29

… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … restitution agency may not deposit into its general fund unclaimed restitution payments collected by the county …

https://www.osc.ny.gov/legal-opinions/opinion-90-29

Opinion 2002-6

… authorizes a town to temporarily discontinue snow and ice removal and maintenance of highways so designated from … relates only to the temporary discontinuance of snow and ice removal and maintenance of seasonal limited use highways … and the town may no longer discontinue removal of snow and ice and maintenance from December 1 through April 1 ( id .; …

https://www.osc.ny.gov/legal-opinions/opinion-2002-6

Opinion 2003-5

… Security Law §363-a, that injury to or impairment of the heart was the natural and proximate result of an accident … of impairment of health caused by diseases of the heart for paid members of the uniformed force of a paid …

https://www.osc.ny.gov/legal-opinions/opinion-2003-5

Opinion 2005-5

… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … If a village’s employer contribution to the New York State and Local Police and Fire Retirement System for the plan of … 46 AD2d 191, 361 NYS2d 736). Therefore, if possible, some import should be given to the reference to “employer …

https://www.osc.ny.gov/legal-opinions/opinion-2005-5

Opinion 89-1

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service generally is not … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …

https://www.osc.ny.gov/legal-opinions/opinion-89-1

Opinion 88-29

… IDA member. General Municipal Law, Article 18 (§§800, et seq .) contains provisions of law relative to conflicts of …

https://www.osc.ny.gov/legal-opinions/opinion-88-29

Opinion 91-53

… for local law when paying additional compensation to town board members and highway superintendents) TOWN LAW, … salaries at an amount greater than other board members who do not have such additional assignments. The salary … in reply to your letter asking whether town board members who serve as "recreation commissioner" and "water …

https://www.osc.ny.gov/legal-opinions/opinion-91-53

Opinion 88-62

… reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance … separation, treatment, processing and disposal of solid waste and, for these purposes, to construct, operate and … grass cover crop, and sufficient grading to direct water off the fill area so as to minimize infiltration and preclude …

https://www.osc.ny.gov/legal-opinions/opinion-88-62

DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement

… today by U.S. District Judge Cathy Seibel to 77 months in prison for wire fraud, subscription to false tax returns, … dereliction of duty has led him to the appropriate place: prison. He will also be ordered to make full restitution. I … taxes. Now, Michael Klein has been sentenced to a lengthy prison term for his crimes.” According to documents filed in …

https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlement

Opinion 92-49

… in the opinion. PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive … (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive referendum, or the town board, …

https://www.osc.ny.gov/legal-opinions/opinion-92-49

Opinion 95-17

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) … Whether in lieu of selling the sand and crediting the proceeds to the …

https://www.osc.ny.gov/legal-opinions/opinion-95-17

Annual Invoice

… Role, we notify you when your invoice is available in Retirement Online . Payment for your annual invoice is due … a rate of 5.9 percent. Viewing Your Annual Invoice Sign in to Retirement Online . From Account Homepage, click Access … link. Your current annual invoice will remain available in Retirement Online until next summer when we release your …

https://www.osc.ny.gov/retirement/employers/annual-invoice

State Agencies Bulletin No. 1037

… make the necessary changes to tax filing, and issue Form W-2Cs (Corrected Wage and Tax Statement) and credit … Local tax withholding and taxable wages reported on the Form W-2 (Wage and Tax Statement) for the current calendar … of limitations. Each year/quarter OSC will submit a Form 941X (Employer’s Quarterly Tax Return) to the IRS for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpayments