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Opinion 2000-14
… in a collective bargaining agreement with its teachers to make annual payments, either in prescribed dollar amounts … … exactly the same as if payments were made in the form of wages …" (89 Misc 2d at 265, 390 NYS2d at 787). In … No. 2000-4, p 10, footnote 3). 4 September 27, 2000 Howard W. Smith, Superintendent of Schools Canton Central School …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … whether a village may allow the New York State Division of Parole to utilize space in the village hall several times …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Comptroller DiNapoli Releases Municipal Audits
… Springs as well as an audit of inmate hospital costs in Chautauqua, Clinton, Erie, Jefferson, Orleans, Oswego, Rensselaer and Westchester counties . “In today’s fiscal climate, budget transparency and … with the Office of State Comptroller until April 2014. In addition, district officials used a request for proposal …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… stealing more than $5,000 in public funds, after an audit and investigation by State Comptroller Thomas P. DiNapoli revealed that she falsified vouchers and paid herself an additional, illegal salary. Lisa Stone, … case.” The Comptroller’s audit found that from 2009 to 2014, fire district money was not properly safeguarded, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsDiNapoli: State's Fiscal Outlook Declines
… forecast fiscal stability and no projected budget gaps in the State Fiscal Year (SFY) 2022-23 Enacted Budget … and increases in recurring spending, according to a report by State Comptroller Thomas P. DiNapoli. “The state’s fiscal … years, approximately one-quarter of funds were used for public health and safety payroll, and more than half (almost …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesOpinion 2024-1
… million in funding derived from the federal Infrastructure Investment and Jobs Act (commonly and in this letter referred … Corporation Counsel City of Troy Endnotes 1 Infrastructure Investment and Jobs Act, Pub. L. No. 117–58 (November 15, …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Opinion 2004-8
… corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded … Village of Weedsport 1 General Municipal Law §6-p also does not provide authority for the proposed reserve fund. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Contract Advisory No. 22
… meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date of the contract and … to facilitate the closing of aged contracts, including making final payments and cancelling purchase orders on a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemOpinion 93-29
… the village, without regard to whether the newspaper is published within the village. You ask whether a village is … as its official newspaper the only newspaper which is "published" in the village. The Village Law contains no … (see, e.g., Village Law, §4-408[e], notice of filing of annual financial statement; Village Law, §5-508[3], notice of …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Agencies Bulletin No. 2239
… Adjusted Hire Date: OSC has developed an ORP/VDC Breaks Calculator and comprehensive ORP/VDC Breaks in Service Job … agencies with the breaks in service calculation. The calculator should be used by agencies when calculating breaks … Job Aid contains step-by-step instructions for using the calculator and submitting the results to OSC for review. Both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearState Agencies Bulletin No. 2167
… Education Department agencies must carefully review the payroll records of rehired retirees to confirm that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2084
… for any part of 2022 in an annuity account described in IRC Section 403(b) – applicable only to employees of SUNY, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022Opinion 91-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … (GSA) contracts. General Municipal Law, §103 provides, in pertinent part, as follows: Except as otherwise expressly … the required security after advertisement for sealed bids in the manner provided by this section ... General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-6SUNY Bulletin No. SU-357
… to Federal income tax withholding. To be considered for a qualified tax-exempt scholarship, the amount paid to an individual must be used for tuition and fees required for enrollment or attendance at an educational organization, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementOpinion 90-20
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the use and benefit of the department. 1982 Opns St Comp No. 82-239, p 300 is superseded. You ask whether a village … §§9104[a][4]; 9105[D][2],[E]; see also 1989 Opns St Comp No. 89-53, p 120). Each fire department or company receiving …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 2000-11
… and Control, March 25, 1952; Memorandum to the Governor NYS Association of Towns, April 4, 1952). There is nothing in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 90-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts … any commercial hazardous waste facility which is located in the city or town (Environmental Conservation Law, §27-0925[1]). In addition, school districts are authorized to impose an …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2002-6
… to your inquiry with regard to the designation of a dead end, unpaved town highway as a "seasonal limited use … (Highway Law §205-a[1]). Section 205-a provides that "[s]easonal limited use highways shall be those town highways … and makes no distinction as to whether a highway is a dead end or a through highway, or whether a highway surface …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6