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Opinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOperational Advisory No. 3
… reviewers and approvers are reminded that if any chart of account string value is changed in the review process, the … budget status prior to submittal to OSC. Changing chart of account values on vouchers will require waiting until the next scheduled execution of budget checking to ensure the changed values are valid. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… an indication that it is more cost-effective to purchase new equipment instead of repairing aging equipment. Items …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsEmerging Manager Program
… common attributes of successful emerging managers based on a survey within the emerging manager community. Our program … monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for current allocating parameters and contact information for …
https://www.osc.ny.gov/common-retirement-fund/emerging-managereLearning Videos and Resources
… of Deposit (CD) Accounts – New Resources from this Video NYS Abandoned Property Law Industry Handbooks Due Diligence Requirements Contact Reports Processing Unit at [email protected] Due … Resources from this Video Due Diligence Requirements NYS Abandoned Property Law Industry Handbooks U.S. Securities …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … payments in lieu of taxes); (issuance in anticipation of State aid paid on transition assessments) -- Tax Anticipation … (issuance of revenue anticipation notes in anticipation of State aid paid on transition assessments) LOCAL FINANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 99-12
… of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- Consolidation (spreading costs … of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 2000-2
… RULE LAW, §10(l)(i): A village, by resolution, may provide for bands, movies and similar events as part of its … youth programs. It also may enter into agreements with not-for-profit agencies accepting federal funds pursuant to the … In addition, it may, by local law, further provide for the promotion of literary, graphic, dramatic and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 88-51
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 88-8
… MUNICIPAL LAW, §§800(3)(c),(d), 801(1); TOWN LAW, §176(4-a): A fire district commissioner who is also the president … a local automotive dealership to service its vehicles if a member of the board of fire commissioners is the president … of the automotive dealership and abstains from voting with respect to any matters relating to the service …
https://www.osc.ny.gov/legal-opinions/opinion-88-8State Agencies Bulletin No. 1800
… are not required to fill out a new Form W-4. If they do not fill out a 2020 Form W-4, their existing Form W-4 will … is similar to the previous version for those employees who do not submit a new Form W-4. Their federal income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxOpinion 93-22
… BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously reported) CRIMINAL … GENERAL MUNICIPAL LAW, §99-m: An order of a superior court to remit a forfeiture of bail is not required in order for …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 98 - 22
… Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL … Funds (procedure to establish in village); (providing for, increasing or eliminating cap on in village) VILLAGES -- … Duties (establishment of, increase or elimination of cap for publicity fund) VILLAGE LAW, §4-412(1); MUNICIPAL HOME …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … otherwise be entitled to the award under the charter. You state that the purpose of this amendment is to stimulate the …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… suspension for misconduct. We are informed that, pursuant to the applicable rules and regulations or by-laws, a … company is that Opns St Comp, No. 97-13 they are subject to call for whatever duties may be assigned to them under the rules and regulations of the department or …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 95-31
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … has a paid subscription. In 1988 Opns St Comp No. 88-28, p 51, we concluded that a publication must be a "newspaper" …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 94-18
… -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances … not permit an exempt firefighters' benevolent association to use village real property, or convey title to village real …
https://www.osc.ny.gov/legal-opinions/opinion-94-18