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Opinion 90-33
… officers and employees, subject to village board approval. You ask whether, under the Village Law, in the absence of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 88-3
… AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' … to the Chairman of the Workers' Compensation Board for payment into the Uninsured Employers' Fund. Accordingly, … of the Workers' Compensation Board. The WCL provides for a different disposition for civil penalties imposed under …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Opinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 986(1) entitles a taxpayer to a tax receipt by mail when requested and since such receipts must be mailed at town …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Avoca Central School District – Payroll (2025M-14)
… corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Village of Leicester – Financial Management (2025M-7)
… totaled $286,875. The general fund is funded primarily by rental and interest income, real property taxes, State aid … fiscal year’s budget appropriations for the general fund by nearly four times and for the water fund by more than half. The Board also did not adopt a written …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7State Agencies Bulletin No. 2353
… Purpose: The purpose of this bulletin is to notify agencies of three new earnings codes that have been created to allow the Office of Employee Relations (OER) to process … creating tax deficiencies. OER requested the ability to submit these payments through payroll. This will allow OSC to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureOpinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 2000-3
… irrespective of whether the establishment or extension is subject to prior approval of the State Comptroller. You … of a town special district under Town Law, article 12 is required to be filed with the Office of the State … of the establishment or extension by the State Comptroller is not required. You also ask whether such a filing is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3State Agencies Bulletin No. 327-A
… Employees Employees in the Security Services Unit (BU 01) and Security Supervisors Unit (BU 61) Payment Date(s) The … options identified in this bulletin should be directed to your Health Benefits Administrator. Questions regarding submission of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/327-2002-productivity-gain-program-lump-sum-payments-employees-representedOpinion 91-30
… equipment and supplies under State contracts through the New York State Office of General Services subject to rules …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 2004-4
… -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in … §800(3): If the compensation paid to the law partner of a school board member, who is engaged by the school district as its attorney, is not mixed with other revenues of the partnership, and if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 94 - 23
… located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two … Law, §171 setting forth the petition requirements). In the case of a fire district located within more than one town, … be extended on town board motion, without petition (see 12 Opns St Comp, 1956, p 280). Subdivision two provides, in …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 88-39
… Practice Commentaries, McKinney's Consolidated Laws of New York, Book 29A, Part 2, Uniform Justice Court Act, §§102, …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the … water storage tank clearly is a "capital improvement" for purposes of section 6-c (see GML, §6-c[1][b][1]). Since …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-65
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): Collecting officers must … issuance and the time they are forwarded to the officer or body to which the collector's return is made. Presumably, …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 88-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2002-17
… was aware of the relationship between the engineer and the low bidder. The court, in determining that, under the … his powers under the specifications favorably to [the low bidder], if it obtained the contract, and unfavorably to … if they secured it. The contract awarded to [the low bidder] is, therefore, void and should be annulled …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 93-32
… 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with an examination into the accounts and financial affairs … access to annual financial disclosure statements filed with the local board of ethics by municipal officers and … copies of annual financial disclosure statements filed with a local board of ethics by municipal officers and …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … by resolution may provide that county supervisors who take office after a certain date be required to contribute a … insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 2007-3
… a village police chief under General Municipal Law §207-m. You indicate that the sergeant, who is the highest ranking … without change from June 1, 1997 through May 31, 2008. You ask whether, pursuant to section 207-m, the police chief …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3