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Opinion 96 - 11
… town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … the real property (Town Law, §64[2]; see, e.g., 1981 Opns St Comp No. 81-5, p 4; cf . County Law, §215(8) and Real … authorized or required to so by State statute (1991 Opns St Comp No. 91-58, p 160 and citations therein). Permissive …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 2000-19
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … LAW §§9104, 9105: A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting … accessible elevator. In order to ensure that foreign fire insurance tax monies are used exclusively for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19State Agencies Bulletin No. 1532
… and the impact on the employee’s 2016 Form W-2 (Wage and Tax Statement) and agency appropriations. Affected Employees … checks and take appropriate action. Please refer to the table below to determine whether or not to include Federal, … and Local taxes on the Form AC230. Check Type Include SS/Med Tax on AC-230 Include Federal Tax on AC-230 Include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1439
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2015 Form W-2 (Wage and Tax Statement) and agency appropriations. … January 4, 2016 will be reflected in the employee’s 2015 Form W-2 and the agency appropriation will be refunded in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1365
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2014 Form W-2 (Wage and Tax Statement) and agency appropriations. … January 5, 2015 will be reflected in the employee’s 2014 Form W-2 and the agency appropriation will be refunded in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015Opinion 2001-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … district may offer a reward for information leading to the conviction of the persons responsible for an incident where a member was …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 96-18
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 … may not be expended for such purposes (1991 Opns St Comp No. 91-58, p 160; 1990 Opns St Comp No. 90-64, p 145; 1988 …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Opinion 92-44
… v McGuire , 100 Misc 2d 834, 420 NYS2d 248; 1991 Opns St Comp No. 91-25, p 73; 1984 Opns St Comp No. 84-4, p 4; 1979 Opns St Comp No. 79-266-A, p 48). In contrast, except when a …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 94-17
… The fees, however, may be imposed only upon users of the service (see Opn No. 92-18, supra). In addition, the amounts … must be reasonably related to the cost of providing the service to users of the service (1992 Opns St Comp No. 92-40, … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-2
… (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may contract … contract to provide consideration to the village in the form of services beyond those already provided to all town …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 2000-20
… Volunteer Firefighters' Benefit Law §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, … implied therefrom (Town Law §176[21]; 1993 Opns St Comp No. 93-24, p 42; 1992 Opns St Comp Nos. 92-4, p 9 and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Agencies Bulletin No. 1692
… the December 28, 2018 (Inst) or January 4, 2019 (Admin) deadline Effective Date(s) Immediately Background AC230s … the December 28, 2018 (Inst) or January 4, 2019 (Admin) deadline, the employee is due a corrected wage statement … to identify outstanding checks and take appropriate action. Please refer to the table below to determine whether …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instState Agencies Bulletin No. 1617
… of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2017 Form W-2 (Wage and Tax Statement) and agency appropriations. … of the process for handling the late submission of Form AC230 Report of Check Return for Refund or Exchange and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instOpinion 99-3
… families. In construing similar language in other special acts creating benevolent associations, we have concluded that … death is a "disability" within the intent of such special acts (Opn No. 97-4, supra ; 1991 Opns St Comp No. 91-59, p … No. 84-36, p 44). We have also noted that these special acts do not define the phrase "care and relief", and that we …
https://www.osc.ny.gov/legal-opinions/opinion-99-3State Agencies Bulletin No. 1771
… after the December 27, 2019 (Inst) or January 3, 2020 (Admin) deadline will be affected. Effective Date(s) … received by December 27, 2019 (Inst) or January 3, 2020 (Admin) will be reflected in the employee’s 2019 Form W-2 and … after the December 27, 2019 (Inst) or January 3, 2020 (Admin) deadline, the employee is due a corrected wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instOpinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of compensation to improvement district commissioners) TOWN LAW, §214: Where the town board has designated a "per … Concerning the portion of 1981 Opns St Comp No 81179 p 191 that an improvement …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Introduction to IT Governance – Information Technology Governance
… local governments and schools invest a considerable amount of resources into their information technology (IT) systems … and federal agencies. These systems and the data they hold are valuable and need to be protected from unauthorized, … collectively increase the odds that your systems and data will remain safe. Management, including the governing board, …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceOpinion 2005-6
… of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime … of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties (authority to … a town program at a parochial school on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6