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Opinion 97-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of the Association solely by reason of the death of his or her spouse. You ask whether the Volunteer and Exempt … to a member of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that …
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 92-50
… , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a … we concluded that a post-1953 local law which provides for an award to a bidder employing a prescribed percentage of … Municipal Law, §104-a, authorizing a price preference for certain products made with significant recycled content; …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97 - 12
… engineer who appears before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording … be prohibited from performing services for the engineering firm in relation to any matter before, or to come before, the … in matters before the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of to the credit of the real property within the district by any equitable method described in the proposition ( id .). … public authorities provides that transfers of property by a municipality to the authority are exempt from referendum …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 92-28
… other moneys available, it should pay a portion of these funds, if not needed for school district purposes, to the … submitted as a part of the appropriation of the necessary funds to meet the estimated expenditures of the school … to fund the library appropriation, pay a portion of these funds, if not needed for school district purposes, to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 2001-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fire districts have only those powers expressly granted by statute or necessarily implied therefrom (Town Law … was rendered, section 176(31) of the Town Law was enacted by chapter 763 of the Laws of 1983. Memoranda in the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 2000-6
… Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE … 9105: Foreign fire insurance tax monies received pursuant to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … though prior approval of the establishment or extension by the State Comptroller is not required. You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Opinion 2000-21
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Establishment of (joint fire district when village is within two towns) TOWNS -- Fire Districts and Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … purposes of article 5-K to mean "any building, structure, district, area, site or object, including the underground and … Law §162, authorizing the conveyance to a town of real property held for burial purposes by an unincorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-13
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual … §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Agencies Bulletin No. 1713
… Purpose To inform agencies of the processing requirements for … claiming exempt in 2019 Effective Date(s) According to IRS Publication 505 (Tax Withholding and Estimated Tax) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1713-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2019West Seneca Fire District #6 – Financial Management (2013M-14)
… payments to the Treasurer and purchases made on the District’s credit cards and seek reimbursement from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. … a code of ethics or procurement and investment policies as required by General Municipal Law (GML). As a result, the … in a financial institution authorized by GML. Continue preparing monthly bank reconciliations and providing monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialHolocaust Survivors
… of the State Comptroller has actively supported efforts to reunite Holocaust survivors and the heirs of Holocaust … with funds that are rightfully theirs. We are committed to continuing this Office’s support for such efforts. If you have been referred to this page as a result of our efforts, please download and …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsState Agencies Bulletin No. 1039
… earnings ( RGS ) that will be calculated by the payroll system for the final paycheck of the year. Subtract the … last paycheck of calendar year 2010. Payroll Register and Employee’s Paycheck/Advice The Earnings Code RGS will be … and the earnings code description “Regular Pay Salary Employee” and amount will appear on the employee’s paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureSocial Adult Day Services
… and physical safety. The audit covers the period April 1, 2011 through March 26, 2015. Background SADS programs are … each year. In fiscal year 2014-15, NYSOFA provided $1.1 million in funding to its 17 SADS contractors, while AAAs provided an additional $4.5 million of direct funding to the SADS operating in their …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesPrivacy and Links Policy
… to protecting your privacy when you access our website and the online services we offer. Consistent with New York … concerning a natural person which, because of name, number, symbol, mark, or other identifier, can be used to … request). We use information you provide, such as your email address, only to send you information that you have …
https://www.osc.ny.gov/online-services/privacy-and-links-policy