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Opinion 2002-6
… end or a through highway, or whether a highway surface is paved or unpaved. 2 We have opined that the requirement that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… of a person at public expense (Social Services Law, §106[1]). The person giving such deed or mortgage may redeem the … paid on the property (Social Services Law, §106[2][a][1]). There are several provisions of law that contain … charging or collecting "a fee for filing, recording or indexing any paper, document, map or proceeding filed, …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… of the district, including the increased amount, to the “typical property” or, if different, the “typical one or two family home” (see Town Law §§193[2], …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-5
… LAW AND RULES, §§8018, 8021: A county clerk may not charge additional fees for filing a notice of pendency if the … one parcel of real property. You ask if a county clerk may charge additional fees for the filing of a notice of pendency … d of CPLR, §8018 provides that a county clerk shall charge no fee in addition to the fee charged upon assignment …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … You ask whether the threshold in Town Law 209q 13 a which triggers the need …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… This opinion represents the views of the Office of the State Comptroller at the time it was … in contracts between the district and the corporation for the provision by the corporation of arts-in-education … Whether a school board member who is also the salaried director of a local council for the arts would …
https://www.osc.ny.gov/legal-opinions/opinion-88-77State Agencies Bulletin No. 1369
… and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. … Employees who currently have any of the following SRA or TDA deductions: Deduction Code Narrative Description 403 … Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA Copeland Affected SUNY Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1132
… W-2 information is displayed. Click on the “View Printable W-2” button at the bottom of the page. The Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1132-automated-process-reissued-2011-form-w-2-wage-and-tax-statementComptroller DiNapoli Releases State Audits
… where DANC could improve its operations, specifically in terms of procurement reporting and determining reasonable … accounts receivable collection and reporting practices are in compliance with applicable laws and regulations. As … past due that it was unable to collect. The temporary rise in NYSERDA's accounts receivable balance was attributable to …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 816
… to receive Pre-Shift Briefing adjustments. Effective Date(s) Beginning in Pay Period 2 Agency Actions Beginning in Pay … earned in FY 2007-08. If necessary, contact the employee’s previous agency to confirm the Pre-Shift Briefing amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preOpinion 96-4
… LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget Procedures … of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… to offset ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may … treatment (Town Law, §198[10-f][a][ii]). Town Law, §§202(3) and 202-a(1) provide that the costs of establishment …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of … are authorized to be charged by a Surrogate's Court for certificate of adoption or for certified copies of orders of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 94-4
… TOWN BOARD -- Powers and Duties (requiring original signatures on vouchers) TOWN COMPTROLLER -- Powers and Duties … a town may be paid unless an itemized voucher in the form prescribed by the town board, or by the town comptroller … actually received. Section 118(1) does not prescribe the form or manner in which the statement of the officer whose …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Agencies Bulletin No. 1119
… and Technical Services Unit (PS&T) BU05 Management Confidential BU06 Management Confidential SUNY BU13 Management Confidential State Police BU18 Management Confidential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicState Agencies Bulletin No. 1114
… Annuity 417 HRC TDA 419 CUNY TDA Copeland Effected SUNY Employees Employees who currently have any of the … SUNY Tax Deferred Annuity Affected Education Department, School for the Blind and School for the Deaf Employees … effective-dated row using the beginning date of the first pay period of 2012 for employees who have an active SRA or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2004-2
… when a town board member resides with an individual whose company sells hardware supplies to a town, the town board … member would have an interest in contracts between the company and the town if the proceeds from the sales are …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… (APJV) transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless … Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions submitted by … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers