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Opinion 2006-10
… to sell or lease their real property to another municipal corporation, school district, BOCES, fire district, the State …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 89-14
… (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … paying their taxes by mail who desire a tax receipt to include a self-addressed stamped envelope with their tax … stamped envelope with their tax payment. The mailing of receipts for taxes is governed by the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 92-27
… St Comp No. 82-231, p 291; 1981 Opns St Comp No. 81-382, p 420, 1981 Opns St Comp No. 81-402, p 444). We are not aware …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 99-11
… be cancelled by either perforating the obligation with the word "Paid" or "Cancelled" and the date of payment, or by writing or stamping the word "Paid", as well as the date of payment, on the …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 91-59
… Association (need to be member of association to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and … expend foreign fire insurance tax moneys to provide death benefits to family members of deceased volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 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 … Dates: Paychecks issued on or prior to October 22, 2025, are due immediately. Pay Checks Issued On Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksOpinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE INSURANCE TAXES -- Particular Uses (funding length of service award program) VOLUNTEER FIREFIGHTERS -- Service … by a village treasurer may be used to fund a length of service award program for volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 88-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … and which is entered as second class mail matter in the post office of a city within the county in which the town is … in, and which is entered as second class matter in the post office of the town. Town Law, §64(11) authorizes a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 89-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 93-19
… in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of … of any letters required by law to be recorded. By section 42 of chapter 259 of the Laws of 1968, paragraph (f) was …
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-97-15State Agencies Bulletin No. 1076
… will no longer receive a warning that there will be no updates to Job Data for each incumbent that would be impacted … Bypassed: #, Update Errors: #, Update Warnings: #, Clean Updates #. (24000,230) During the Update incumbent … for whom Job updating was bypassed, those for whom Job updates failed due to error, those for whom Job updates were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processOpinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, … A town or village which receives a greater share of county sales tax revenues than that to which it is entitled is …
https://www.osc.ny.gov/legal-opinions/opinion-88-42State Agencies Bulletin No. 1156
… inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System . Affected Employees All agencies using the new Statewide Financial System or extracting data from … inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideOpinion 94-11
… in connection with a celebration of the district fire departments anniversary …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 99-14
… officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … be the one which the board believes will yield the best price or maximum financial benefits (see, e.g., Feldman v … should take appropriate measures to ensure that the sale price is upon the best or most beneficial terms. 2 It is …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Opinion 94-6
… with the corporation involving the administration or operation of the program. You ask whether a tenant member of … management corporation would involve the administration or operation of the recreational program. Public Housing Law, … accepts the paid position involving the administration or operation of the program because he or she would receive a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Agencies Bulletin No. 2164
… The purpose of this bulletin is to notify agencies of the 2023 year end processing schedule for AC-230s (Report of Check Returned for Refund or … AC-230 processing and ensure accuracy of W-2 reporting for 2023, agencies must submit AC-230s to OSC in accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checks