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Annual Invoice
… invoice is provided at the beginning of November. If you have the Billing Security Role, we notify you when your … a discounted prepayment amount by December 15, 2025. If we do not receive your payment on time, the unpaid balance of … Security Administrator assigns this role to contacts who need to view billing information. (Return to Top) …
https://www.osc.ny.gov/retirement/employers/annual-invoiceOpinion 94 - 23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located … pursuant to Town Law, §170(1), the town board of the town in which the extension is to be located may proceed on its …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 89-49
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or … executor) SURROGATE'S COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Selected Management and Operations Practices
… New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New York Purpose To … metrics, and phased out customers of the former discounted energy programs as provided in the ReCharge New York law. … controls over fleet assets sales. C. Energy Efficiency Project Purpose To determine if Energy Efficiency project …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 2004-4
… opinion. CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school … circumstances. The board member is a partner in the law firm of an attorney who has been appointed as "the attorney …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 89-1
… The governing board of each county, city, town, village, school district, and of each fire district or other district …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals construed, inter alia , … may be lawfully committed to him by the board ..." (230 NY at409). The plaintiffs, aggrieved taxpayers challenging as …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 92-43
… Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627), the town may not adopt a local law …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 2002-17
… engaged both as construction manager to act on behalf of a town in coordinating the work of the prime contractors, and as one of the prime contractors, on a town building construction project subject to General … This is in response to your inquiry concerning a proposed town building construction project, governed by General …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (disposition of interest on investment of library fund); (time for payment over); (issuance of tax anticipation … taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, 1324: (1) Interest earned on …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Oversight of Horizon and Crossroads Juvenile Centers
… Objective To determine whether the New York City Administration for Children’s Services adequately operates … of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged with … Key Findings We found numerous weaknesses in ACS’ administration/operation of the two juvenile facilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersOpinion 92-49
… 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 … the proposed recreational trail would constitute a park for the provisions of law relating to the holding of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-17
… (see Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv denied 76 NY2d 701, 558 NYS2d 891; see also Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 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-90-29Opinion 94-19
… opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount … fund) CONSTITUTIONAL LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 2002-6
… at request of adjacent property owners based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences occupied for part of … Whether the highway may be so designated if there is sporadic usage …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 88-48
… 162; Thompson v Dormitory Authority , 48 Misc 2d 296, 264 NYS2d 842; cf . Public Authorities Law, §2603-a which …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62DiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… Approximately 460,000 New York Medicaid recipients diagnosed with diabetes received … services costing more than $1.2 billion in state fiscal year (SFY) 2013-14, according to a report … Approximately 460000 New York Medicaid recipients diagnosed with diabetes received …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionOpinion 2007-6
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking … unit and is the highest ranking subordinate to the police chief in a village police department receives a one-time … amount for performing additional duties as “acting chief” for a period of one year, the police chief is entitled …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6