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Opinion 90-18
… v Turley , 414 US 70, 94 S Ct 316, 38 L ed 2d 274; People v Avant , 33 NY2d 265, 352 NYS2d 161). June 1, 1990 …
https://www.osc.ny.gov/legal-opinions/opinion-90-18State Agencies Bulletin No. 2375
… The purpose of this bulletin is to notify agencies of the 2025, year-end processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2025, agencies must submit AC-230s to OSC in accordance with … be turned over to the Office of Unclaimed Funds in April 2026. Outreach to employees with uncashed paychecks issued in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksState Agencies Bulletin No. 1076
… Purpose To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent Process Overview While most of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processOpinion 93-19
… (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate … of the SCPA, as originally adopted by chapter 953 of the Laws of 1966, provided for a $5.00 fee for a petition for … by law to be recorded. By section 42 of chapter 259 of the Laws of 1968, paragraph (f) was amended so that the $5.00 fee …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 97-15
… to establish in county) LOCAL LAWS -- Pre-emption (formation of county lighting district) COUNTY LAW, §250; …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 2000-6
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies received pursuant to Insurance Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 88-28
… Town Law, §64(11). The place of publication of a newspaper is a question of fact [1982 Opns St Comp, No. 82-307 … in the town by subscription and on newsstands, but are not printed in the town. You describe each of the newspapers … the City of New York, was "published" in the Borough of Manhattan, rather than the Borough of Queens, because the …
https://www.osc.ny.gov/legal-opinions/opinion-88-28State Agencies Bulletin No. 1156
… CAS Project code SFS - data not longer received Approp Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - data no longer received Segr Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideOpinion 94-11
… your letter to a prior opinion of this Office (1981 Opns St Comp No. 81-196, p 209) and ask if that opinion still … or impliedly permitted by statute (see also 1983 Opns St Comp No. 83-15, p 15; 27 Opns St Comp, 1971, p 170) and concluded that there is no statute which permits the commissioners of a fire district to expend …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 88-42
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … a windfall at the expense of another due to a county's erroneous calculations. We further concluded that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Claims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased … proof of ownership. How to Prove Entitlement ("Who Can Claim") In New York State, the Surrogate's Court in the … other matters have been settled, only that individual may submit a claim. The contents of the decedent's estate and …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesOpinion 89-15
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (must specify definite … -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority contracts with a residential … involving the administration or operation of the program. You ask whether a tenant member of a public housing authority …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … bidding monetary thresholds to be exceeded. The bidding statute applies both to direct expenditures, and indirect … generally have stated that municipal officials have a fiduciary duty to secure the best price obtainable in their …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Table of Heirs
A form used, usually in tandem with a Small Estates Affidavit, by surviving blood relatives of a decedent if there was no estate representative appointed by the
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/table-of-heirs.pdfState Agencies Bulletin No. 2164
… is to notify agencies of the 2023 year end processing schedule for AC-230s (Report of Check Returned for Refund or … be turned over to the Office of Unclaimed Funds in April 2024. Outreach to employees with uncashed paychecks issued in … making an exception to the above. Impact on Employee Form W-2 Reporting The IRS considers overpayments for 2023, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksOpinion 90-49
… to improvement district commissioners) TOWN LAW, §214: Where the town board has designated a "per day" compensation … we concluded that an improvement district commissioner who does not work a full day is entitled only to a proportionate … .). Further, the Court concluded that the only instances where, as a matter of law, the services which the defendant …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 92-48
… for the construction, reconstruction, acquisition or installation of another capital improvement or equipment, or … for the construction, reconstruction, acquisition or installation of capital improvements or equipment, or (2) to … for the construction, reconstruction, acquisition or installation of another capital improvement or equipment, or …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Introduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for computers and related hardware equipment, … inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and escalating …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceOpinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … by him in his official capacity. There is no statutory definition of the word "fee" for purposes of section 52 (see …
https://www.osc.ny.gov/legal-opinions/opinion-89-63