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Sales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfAdministrative Hearings
… Administration Bureau must receive your written request for a hearing within four months of the date of this letter. … (if an in-person hearing will be held) or instructions for participating in your hearing using Webex, and a brief … of the hearing request acknowledgement letter. You may ask for an extension by sending Hearing Administration a written …
https://www.osc.ny.gov/retirement/members/administrative-hearingsState Agencies Bulletin No. 1544
… of Military and Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/17. … Employees All salaried (full and part-time), hourly and per diem employees in CSEA, PEF, DC-37, Council 82, PBANYS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1544-2017-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1631
… of Military and Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/18. … Employees All salaried (full and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, PBANYS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1631-2018-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1457
… of Military and Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/16. … Employees All salaried (full and part-time), hourly and per diem employees in CSEA, PEF, DC-37, Council 82, PBANYS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1457-2016-extension-military-and-training-leave-benefits-and-stipendsDiNapoli Report Highlights Local Government Reliance on Federal Aid
… federal aid that supports our schools, fixes our roads and keeps our communities safe," said DiNapoli. "But … transportation, public safety, economic development, health, community services, culture and recreation, utilities …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 88-11
… ask whether the proposed sale of this property to a local incorporated volunteer fire company must be authorized by the … Whether the proposed sale of this property to a local incorporated volunteer fire company must be authorized by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Agencies Bulletin No. 346
… the annual review of employees who claim to be exempt from Federal and State withholding. Affected Employees Employees … Revenue Service regulations require anyone claiming Federal tax-exempt status to file a new W-4 by February 15 … NPAY738, identifies employees in your agency claiming Federal and/or State exempt status. Agency Actions If any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingState Agencies Bulletin No. 285
To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxOpinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … (ERISA) and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 90-52
… opinion. TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication of State Comptroller's … TOWN CLERK -- Powers and Duties (required contents of minutes) TOWN SUPERVISOR -- Powers and Duties (publication of minutes of town board meeting); (publication of State …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2007-4
… to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement) … course of several fiscal years to finance appropriations for the consideration due under annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2007-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … officials) WORDS AND PHRASES -- "Days Worked" (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL … York State Retirement System relative to the calculation of time worked for elected officials …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 2008-3
… monies in a capital reserve fund) GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a … in a lump sum or over a period of years. General Municipal Law § 6-g governs capital reserve funds in fire districts. Subdivision 2 of General Municipal Law § 6-g authorizes a board of fire commissioners, by …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-42
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of America... b. Such obligations, unless registered or inscribed in the name of the municipal corporation or fire … or, with respect to the city of New York, a reputable dealer in such obligations as shall be designated by the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-33
… in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not established the … the village treasurer who disbursed the payment and the body or official vested with the auditing function (see … on an itemized statement from the employee detailing what services were rendered and the time spent rendering each …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Agencies Bulletin No. 1368
… An additional deferment is available to employees age 50 and over. These employees can defer up to $6,000 in … choose to have both the “Retirement Catch-Up” and the “50 and Over Catch-Up” additional amounts deferred in the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1368-deferred-compensation-maximum-contribution-limits-calendar-year-2015Opinion 92-22
… Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. That interest is prohibited if the officer or employee, individually or as a member of a board, … bills or claims under the contract; or (c) appoint an officer or employee who has any such powers or duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 91-6
… regulations). We are not aware of any federal statute or regulation, however, which generally preempts section 103 to …
https://www.osc.ny.gov/legal-opinions/opinion-91-6