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Opinion 93-15
… purposes, may take into account a library's private source funds and, therefore, may request from the library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-21
… In describing a municipality's responsibility when selling unneeded property if public sale is not required by …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 91-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library … Whether library fund moneys of the village public library may be comingled with moneys of …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … equal to the previous annual principal payment on the bond issue. The moneys would be accumulated for a future … Whether the fire district may include in future years budgets an …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96 - 11
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town board to submit … REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of petition) … obtaining one or more appraisals and utilizing a real estate broker to identify potential buyers (see, e.g., Opn …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 91-19
… be an intention on the part of the donor to make the gift, delivery of the gift such as to vest the donee with dominion …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-35
… section provides, in pertinent part, that "whenever the base salary of the permanent full-time police officer who is … receive at least the same dollar amount of any increase in base salary granted to their highest ranking subordinates in …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 88-47
… in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village taxes is … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 through …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 94-26
… assessments in section 980-k is computed with reference to general town taxes within the district. You ask whether a … of the maximum amount of the district charge pursuant to General Municipal Law, §980-k is made by reference to the … a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning today and saving incrementally can … creation of a "specific" capital reserve fund. Establish a Repair Reserve Fund A repair reserve fund may be used for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsHow To Submit a .txt file to NYSLRS using the OSC Secure File Transfer Services Interface
This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly submit your pipe-delimited .txt files to NYSLRS for processing.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-submit-setup-file.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfOpinion 2006-11
… 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. CONFLICTS OF INTEREST … store that employs the board member as its manager. You state that the board member has no financial ownership …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11State Agencies Bulletin No. 292
… pay period Earn Code - enter or select the earnings code EDA for Education Assistance - Taxable Amount - enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryOvertime Limits for Tier 6
… Overview For members of Tier 6, New York State Retirement and Social … from overtime pay above the limit. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and … on the Consumer Price Index. Refer to the table below for your annual limit. Calendar Year Overtime Limit 2025 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Contact Us
… of the division or individual that you are contacting. Phone Email Office of the New York State Comptroller … New York, NY 10038 212-383-1600 By Division or Program Phone Email College Savings 1-877-NYSAVES 1-877-697-2837 …
https://www.osc.ny.gov/help/contact-usOpinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property) … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 98-6
… county supervisor is the sole proprietor of a company which was awarded a county printing contract in 1997. … there would be a prohibited conflict of interest if the company were to be awarded additional contracts while the … Law, §800[3][a]). For this purpose, a contract of a company of which the spouse of an officer or employee is the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 96 - 14
… to be county officers and employees (see, e.g., 1988 Opns St Comp No. 88-52, p 105; 1987 Opns St Comp No. 87-75, p 111). Pursuant to General Municipal Law, … the sale of specified goods at a certain price (see Opns St Comp No. 91-63, p 167). The fact that the purchase price …
https://www.osc.ny.gov/legal-opinions/opinion-96-14