Search
Opinion 91-22
… be incorporated as a separate not-for-profit corporation. You ask whether a fire police squad may separately …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Opinion 90-38
… for this year as a seasonal limited use highway pursuant to Highway Law, §205-a. You ask whether the town highway superintendent is required to remove snow and ice from, and maintain the highway if, … Law, §205-a authorizes a town highway superintendent to annually designate, on or before November in each year, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Frontier Central School District - Procurement of Professional Services (2018M-98)
… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not … District officials developed adequate written procedures for procuring professional services. The District selected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mOpinion 2002-16
… corporation to publicize resources available in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties (publicizing resources available in downtown area) MUNICIPAL FUNDS -- Appropriations and Expenditures … Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Essential Policy Elements – Travel and Conference Expense Management
… certain fundamental elements that should be included in a travel and conference policy. The following list details the … allowances, taxi and rental car expenses, and expenses for meals or a per diem meal allowance. Also, a listing of expenses not reimbursable such …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsXVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewXII.8.D Contract Assignments and Sureties – XII. Expenditures
… have questions regarding this section, please contact: For NYS Vendor File Questions: NYS Office of the State Comptroller Bureau of State … For Contract Assignment and Surety Takeover Questions: NYS Office of the State Comptroller Bureau of Contracts 110 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesAbout this Report – 2022 Financial Condition Report
… the 25th year when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportOverview – Divorce and Your Benefits
… must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by the same court that issued the judgment of divorce. A DRO gives NYSLRS specific instructions on how benefits should … It is important for members to understand the impact a DRO might have on their benefits. The information in this …
https://www.osc.ny.gov/retirement/members/divorce/overviewCity of Hornell – Information Technology (2017M-293)
City of Hornell Information Technology 2017M293
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Opinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… exposure in potable water outlets as required by New York State (NYS) Public Health Law and Department of Health (DOH) … were planned or enacted. Because there is no information on the lead levels of the untested outlets, we were unable to … reported, and officials did not post the testing results on the District’s website until 48 weeks past the required …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mOpinion 92-36
… to finance E911 system); (implementation of E911 system on a part-county basis) COUNTY LAW, §300 et seq .: A county is … system is available, it is reasonable to infer that "... where there are a multitude of independent public safety … funded through article 6 extend county-wide. The county does not have discretion to impose the surcharge on a …
https://www.osc.ny.gov/legal-opinions/opinion-92-36DiNapoli Releases Report on Tax Check-Off Donations
… legislation aimed at speeding up the process was enacted in 2015, according to a report released today by State … His office found more than $15.7 million remained in the funds as of the end of state fiscal year 2016-17. … check-off program, Return a Gift to Wildlife, was created in 1982 to provide funds for fish and wildlife purposes …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsState Agencies Bulletin No. 2063
… purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … Yonkers nonresidents. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2063-certification-licensure-and-exam-fee-reimbursement-clefr-2022State Agencies Bulletin No. 2162
… appear on the employee’s paycheck or direct deposit advice statement. PEF A letter will be sent by the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023State Agencies Bulletin No. 1784
… earn code CFR .This amount is used for reporting and tax withholding purposes only and does not increase the … be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019State Agencies Bulletin No. 2278
… purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … Yonkers nonresidents. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2278-certification-licensure-and-exam-fee-reimbursement-clefr-2024-0Opinion 2001-5
… the reward pursuant to General Municipal Law §91. The year after Opn No. 82-242, supra , was rendered, section …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… the state contracting entity must: Provide a statement in the procurement record that it has undertaken an … that the submitting business entity is responsible. Such statement of the state contracting entity’s responsibility … information). The procurement record should include a statement that: "[The above named] contracting entity has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibility