Search
Opinion 2000-11
… occurs in the office of deputy, the town board shall have power to appoint such deputy town superintendent of highways … principle that absent a contrary statutory provision, the power to appoint officers and employees implies the power to dismiss; and (b) the provision in Town Law §24 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2002-6
… to your inquiry with regard to the designation of a dead end, unpaved town highway as a "seasonal limited use … 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-2002-6Opinion 90-1
… MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); … a town imposes an assessment on the gross receipts of a commercial hazardous waste facility, the proceeds must be … the imposition of an assessment on the gross receipts of a commercial hazardous waste facility must be applied to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source … the library trustees in investments which they deem to be for the best interests of the library, and need not be … on the investment of moneys appropriated by the village for library purposes is credited to the library fund. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Membership Milestones for Employees’ Retirement System (ERS) Members
… to apply for a non-job-related disability benefit. With 10 years of service credit or if 10 years have passed since you joined, you are no longer … required to contribute 3 percent of your salary. With 10 or more years of service credit, you are: Eligible for an …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOpinion 98-9
… for the collection of such fees and charges, or formulate rules and regulations for the collection thereof by the … the collection of such fees and charges or may formulate rules and regulations for the collection thereof by the … assessed against the properties within the district on an ad valorem basis (see 1993 Opns St Comp No. 93-26, p 46). …
https://www.osc.ny.gov/legal-opinions/opinion-98-9XIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… Agencies will no longer submit these transactions through the Travel and Expenses module in the Statewide Financial System (SFS). For more information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsOpinion 2006-7
… contract. You ask whether a not-for-profit ambulance company (“service provider”) that provides services, under … Whether a notforprofit ambulance company that provides services to a town ambulance district …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 88-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to publish names, office addresses and phone numbers of town officials) TOWN LAW, §§30, 116(13): A town board may … stating the name phone number address and office hours of the town clerk …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Contract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office of the State … Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed … Closing Contracts in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemOpinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation and is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-8
… of former fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION … rates so that owners of multiple parcels are taxed at a lower rate. You ask whether a town may abolish a fire … rates so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 2008-4
… against the properties within the park district on an ad valorem basis, and are not general town expenses payable … and at the same time as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 … against the properties within the park district on an ad valorem basis. The Town Law does not provide for a town to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-51
… in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it appreciably prolong its life. It merely keeps the … prolong the life of the property, increase its value, or make it adaptable to a different use.' (Illinois Merchants …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 89-54
… FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER IMPROVEMENT--Construction (use of capital reserve fund) GENERAL MUNICIPAL LAW, §6-c; TOWN LAW, §209-q: Where a town provides water … Whether a capital reserve fund may be established for the construction of a type of improvement provided pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 92-7
… (use of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- … fire insurance tax moneys to pay debts incurred in the operation of volunteer firefighter's business if the … broad enough to encompass payment of debts incurred in the operation of an indigent or disabled volunteer's business. As …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 2001-4
… where possible, payment should be made pursuant to the payroll method to permit more efficient accounting for the … of Waterloo , 245 AD2d 1079, 667 NYS2d 553 mot for lv to app dsmd 91 NYS2d 957, 671 NYS2d 717; Benjamin v Town of … Sacco v Maruca , 175 AD2d 578, 573 NYS2d 787 mot for lv to app denied 78 NY2d 862, 578 NYS2d 877, concerning referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 89-56
… law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health … are billed to the town but were not rendered. This is in reply to your letter concerning certain payments proposed to … a self-insured health insurance plan. As an incentive for employees to help identify charges made by health care …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Agencies Bulletin No. 2273
… The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for Paycheck Reversal. Background: To … AC230 processing and ensure accuracy of W-2 reporting for 2024, agencies must submit AC230s to OSC in accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksOpinion 95-18
… cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village may, by local law, … to the provisions of article 15, however, the village's home rule powers must be considered. Every local government, … to: (1) its property, affairs or government (Municipal Home Rule Law, §10[1][i]); and (2) certain specific subject …
https://www.osc.ny.gov/legal-opinions/opinion-95-18