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Opinion 90-1
… facility assessments); (contributions to public entities - school district) ENVIRONMENTAL CONSERVATION LAW, §27-0925; … are credited to the general fund, town-wide (1980 Opns St Comp No. 80-784, p 214; see also 1979 Opns St Comp No. 79-614, unreported; 29 Opns St Comp 1973, p 173; …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Membership Milestones for Employees’ Retirement System (ERS) Members
… covered under, there are important milestones you need to know. Understanding your milestones will help you develop … For specific information about your retirement plan, go to our Find Your NYSLRS Retirement Plan Publication page … you will receive annual cost-of-living (COLA) increases when you meet eligibility requirements. (Return to Top) …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOpinion 98-9
… opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call by entity providing service) -- Fees …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 2006-7
… contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance … (2) If the town board determines that it would secure the best price obtainable or most beneficial terms for an … to that district at least equivalent to the fair market value of the item, we believe that it may choose that method …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7XIII.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 88-32
… in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town … among other things, specifying one or more convenient places where taxes will be received). However, this Office has …
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 Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemOpinion 2002-16
… services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … area of the village/town. The hiring site was established by the not-for-profit corporation and is located in a building within the village/town leased by the corporation. The services to be performed by the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … as the dissolved fire protection district. (2) There is no authority for a fire district to establish a scale of tax … or for the portion of the district not included in any zone. The notice of the public hearing must specify the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 2008-4
… town general fund); (raising amounts for) MUNICIPAL HOME RULE LAW § 10(1)(ii)(d)(3); TOWN LAW §§ 198(4), 202(3), … 92-33, at 84). In addition, although the Municipal Home Rule Law authorizes a town to adopt local laws that … the establishment of park districts by town board motion, subject to permissive referendum requirements. 2 The …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-51
… This opinion represents the views of the Office of the State Comptroller at the time it was … (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 89-54
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund … a town may provide water improvements as a town function in the area of the town outside of any villages or in any …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 92-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 2001-4
… or statutory amendments that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount for specified services … duties and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 89-56
… health care services billed but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL … plan. As an incentive for employees to help identify charges made by health care providers for services not … amending the Town Law in its application to the town, so long as the local laws relate to the property, affairs and …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Agencies Bulletin No. 2273
… bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2023 that are not cashed, … be turned over to the Office of Unclaimed Funds in April 2025. Outreach to employees with uncashed paychecks issued in 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksOpinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose … cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village may, by local law, … is limited by the doctrine of preemption ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 88-59
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay village … the salary to be paid to the village justice. The salaries and wages of village officers and employees must be included in the village's tentative …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Agencies Bulletin No. 1801
… New York City reportable wages for the 2019 W-2s and required notification of certain employees. Affected … Effective immediately. Background Pursuant to Bulletin 863 and Publication NYS-50, OSC will report New York City … Bronx, Kings, New York, Queens or Richmond county in 2019, and were paid while at this address, will have New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wages