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Opinion 92-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … government. Based on this pre-emption, we concluded that a post-1953 local law which provides for an award to a bidder …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97 - 12
… however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express or … or employee from receiving, or entering into any agreement for, compensation for services to be rendered in relation to …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 97-4
… Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE … may expend foreign fire insurance tax moneys to provide a death benefit to a member of the Association upon the death … may use foreign fire insurance tax moneys to fund a death benefit payable to the family of a deceased firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 97-21
… §30(3): Section 263 of the Education Law does not operate to relieve public libraries from the requirement that annual … reports be filed with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 95-29
… and dissolve the district. Moneys received from the sale of the property and facilities of the water district … the district to a county, city, village, town, joint water works system or a public authority, subject to mandatory … the proposition is approved, the moneys received from the sale must be placed in a reserve fund to amortize any …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 98-6
… into with the spouse's firm unless the total consideration payable, when added to all other consideration payable under contracts in which the supervisor had an … an exception for a contract when the total consideration payable under the contract, when added to the aggregate …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-4
… -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- … the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire … whether fire apparatus of a village could be transferred, for nominal or no consideration, to a newly-formed joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-4State Agencies Bulletin No. 1089
… Purpose To inform agencies of a new Time Entry Earnings Code to process lump sum payments for vacation accruals to … To inform agencies of a new Time Entry Earnings Code to process lump sum payments for vacation accruals to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitOpinion 2000-21
… in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS … and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: … two towns, both towns must participate in the formation process. You ask whether, in the case of the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-13
… department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund the fire … fund-raising drive. You ask whether foreign fire insurance tax monies received by a fire district treasurer may be used … The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Straight Talk About Financial Planning For Your Retirement
… help in finding a certified financial planner, contact: National Association of Personal Financial Advisors 8700 West …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementOpinion 2001-1
… Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) PUBLIC … AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) -- Overtime (pay in excess of Fair Labor Standards Act minimum requirements) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2001-5
… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies … rewards of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 2000-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … required. You also ask whether such a filing is required for districts established pursuant to article 12-A of the … control ... together with an application, in duplicate, for permission [of the State Comptroller] to create or extend …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Annual Employer Contributions – Employer Contributions and Rates
… for the invoice due approximately 18 months later. The 2026 invoice (current year’s invoice for the payment due February 1, 2026) uses: The employees’ earnings reported to NYSLRS by … during State Fiscal Year April 1, 2025 – March 31, 2026; and The rates from the Actuarial Valuation for State …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… New York state has the highest number of personal income tax (PIT) check-offs in the nation, … Comptroller Thomas P. DiNapoli found that even as the number of check-offs have grown over the last decade, only a … and Education (8.9%) and Food Banks (7.9%). While the number of check-offs has grown, the number of taxpayers …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostState Comptroller DiNapoli Statement on State Budget Extender
… State Comptroller Thomas P. DiNapoli issued the following statement today regarding the Legislature's passage of an … State Comptroller Thomas P DiNapoli issued the following statement today regarding the Legislatures passage of an …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderIX.12.H Key CMIA Documents – IX. Federal Grants
… implementation agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and … coverage implementation agreement interest calculations are keyed to a states fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documents