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Opinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and publicize resources available in the downtown area of the town or village, including a day labor hiring site, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2008-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, are charged against the … same manner and at the same time as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 92-7
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys … operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts … moneys to pay debts incurred in the operation of volunteer firefighter's business if the Association determines, based …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 2001-4
… amount plus hourly rate for appointive town assessor) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 89-56
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (authority to make … are billed to the town but were not rendered. This is in reply to your letter concerning certain payments proposed … incentive payment constitutes a gift of town funds in violation of Article VIII, §1 of the State Constitution. …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Agencies Bulletin No. 2273
… is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for Paycheck Reversal. Background: To maintain the efficiency of … may not be processed in time to be reflected on the employee’s 2024 W-2 (Wage and Tax Statement). Per payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksState Agencies Bulletin No. 2069
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2023. Outreach to employees with uncashed … for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC-230 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksState Agencies Bulletin No. 1801
… their Form W-2s. If an employee lived in New York City for part of the calendar year, the New York City reportable wages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesState Agencies Bulletin No. 1859
… notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the … and taxes will not be reduced. Only Social Security and Medicare wage and taxes will be updated to reflect the return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksOpinion 95-18
Whether a village in connection with the operation of a villageowned cemetery may impose a onetime maintenance fee to be paid at the time of purchase of each burial lot
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 88-59
… OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Unified Court System Bulletin No. UCS-174
… Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately … documentation has been received by OSC and that agencies have received prior approval by the Bureau Director of OSC … submitted. Transactions retroactive a year or more which do not have prior approval by OSC will be denied. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesOpinion 98 - 22
… provides that the village board of trustees may "take all measures and do all acts, by local law, not inconsistent with the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 2001-3
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that … its sewer rents at an amount that would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general village purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 93-6
… of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection contracts) GENERAL MUNICIPAL LAW, … district. Town Law, §184 provides the exclusive authority for a town to contract for fire protection services on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 97-4
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The … provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 89-58
… a park district within an existing, larger park district and, if so, whether the use of the facilities in the new … within that district. With regard to Town Law, §§81 and 220, we note that these statutes authorize the … of town parks that are to be financed, operated and maintained as a town-wide function ( Incorporated Village …
https://www.osc.ny.gov/legal-opinions/opinion-89-58West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsChittenango Central School District – Information Technology (2023M-155)
… private and sensitive information (PPSI) may be accessible to unauthorized users. Officials also have less assurance … employees and other responsible parties would be able to react quickly and effectively to help resume, restore, repair and/or rebuild critical IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155