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Opinion 91-43
… and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 23(2)(f): Statutory duties … local law subject to mandatory referendum (Municipal Home Rule Law, §§10[1][ii][a][1]; 23[2][f]). These duties include: …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 96-12
… change would coincide with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 … of the fire district fiscal year and the receipt of the taxes levied for fire district purposes create a cash flow … of its fiscal year, in anticipation of the collection of taxes levied for the fire district for that fiscal year. …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 91-23
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be … itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must …
https://www.osc.ny.gov/legal-opinions/opinion-91-23About the Regulation – Reporting Elected and Appointed Officials
… who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time official works 4 hours … such as county clerks, sheriffs, district attorneys and town officials? What is an “appointed official?” For … an elected official or governing board, holds an office (function or mandate) in an organization or government and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationResponsibility for IT Internal Controls – Information Technology Governance
… systems and the data they process, transmit and store can be trusted; are available when needed; and are adequately protected from unauthorized access and use. The governing board’s internal control responsibilities … knowledgeable about or feel comfortable discussing IT. As you will note after reviewing the IT Governance Security …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsLump Sum Payments – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsAdult-Use Cannabis (AUC)
… and update the location code to OSCAUCDIST. If you do not have a SFS Vendor Self-Service account, contact … local governments with questions or comments about AUC, you can email OCM at: [email protected] State …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucOvertime Compensation – Legacy Reporting
… staff . What Constitutes Overtime Payments? For compensation to be classified as “overtime,” it must be paid …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersMember Contributions – Legacy Reporting
… Tier 6 members (RSSL Article 15, as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 Member …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsStudent Achievement Program
… the 4-digit PIN provided in this letter. Once submitted, you'll receive the award(s) in the mail within the next two weeks. If you did not receive a letter, have questions, or need help …
https://www.osc.ny.gov/student-achievementOpinion 96-7
… COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds … cooperation agreement to implement an advertising campaign for the purpose of recruiting volunteer firefighters for the fire companies of the fire departments of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 2006-9
… property and facilities, is subject to referendum. You state that the town is proposing to transfer assets of a … with the establishment of a county sewer district. You indicate that sewer services would not be terminated to … town obligations issued to finance the town district. You ask whether the proposed transfer would constitute a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the … to and who will receive the money paid, and that all payments made under this section by all debtors known to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 88-59
… No. 79-413, unreported; 34 Opns St Comp, 1978, p 114). Funds for such an increase may be provided by transfers from … Finance Law (Village Law, §5-520[4]). In this regard, the funds may be made available by a reduction in the salary …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 88-9
… facilities. Prior to such delegation, the town board must call and conduct a public hearing on the increase or … may be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the … and estimate have been completed, the town board then must call a public hearing and cause a notice of hearing to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… IT system outsourcing or support contract. For example, if you contract with an IT vendor to administer patch management … a cloud service provider could, for example, indicate that you will have availability to an application 99.95 percent of … responsibility for various aspects of the IT environment (i.e., the local government/school or service provider), which …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesOpinion 99-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT … and Investment Policies and Procedures, Appendix E). Paragraph 6(a) of this model custodial agreement provides …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 89-12
… conduct standards and of the competitive bidding statute. You ask if a conflict of interest exists in the following … circumstances involving a fire district contract. You state that the fire district has retained a professional … for the erection of a prefabricated building. You also state that the district is considering retaining the …
https://www.osc.ny.gov/legal-opinions/opinion-89-12COVID-19 Guidance for Employers
… public employer face an earnings limit. Under Section 212 of the Retirement and Social Security Law, most NYSLRS … their pension benefits are suspended for the remainder of the year. The earnings limit for retirees employed by school districts or Boards of Cooperative Educational Services (BOCES) is suspended …
https://www.osc.ny.gov/retirement/employers/covid-19-guidance-employers