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Opinion 90-39
… issues discussed in the opinion. FEES -- Imposition of (by town on behalf of fire district) FIRE DISTRICTS -- Taxes … town board shall make no change in the estimate submitted by the board of fire commissioners (see also Town Law, §105). After the annual budget has been adopted by the town board and a certified copy presented to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 88-49
… v Nyquist , 72 Misc 2d 210, 338 NYS2d 745; 1976 Opns St Comp No. 76-581, unreported; 3 McQuillin, Municipal … 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, 359 NYS2d 133; …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Opinion 2003-2
… the entire territory of a town. Until 1977, Article 17, by its terms, applied only to villages incorporated to … pre-existing village (see Village Law §17-1700, as amended by L 1977 ch 960). Section 17-1703-a(1) of the Village Law … provides that the holders of certain village offices shall by virtue thereof hold certain town offices. As to fire …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 90-7
… (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and … employees of an industrial development agency established for the benefit of the city. You ask whether, pursuant to … of an industrial development agency (IDA) established for the benefit of the city. Section 18 generally authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-25
… FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or … year of firefighting service under a service award program for attendance at "meetings" of an emergency rescue and first … year of firefighting service under a service award program for attendance at "meetings" of groups formed within a fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-25State Agencies Bulletin No. 1651
… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … instructions described below. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1651-april-2018-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1738
… and Did not have a withholding recommendation approved by the Division of the Budget. Promotion Recalculation … April 2019 M/C Performance Advances. The report is sorted by Department ID, then by employee name in alphabetical order. NHRP708 – Mass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1738-april-2019-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1331
… and Did not have a withholding recommendation approved by the Division of the Budget; and Is Active or on a Leave … April 2014 M/C Performance Advances. The report is sorted by Department ID, then alphabetically by employee name. NHRP708 – Mass Increment Payment Exception …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1331-april-2014-management-and-confidential-mc-performance-advancesOpinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. citizenship) ZONING AND PLANNING -- Planning Board …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time … General Municipal Law. 1991 Opns St Comp No. 91-17, p 59 is superseded to the extent inconsistent. You ask whether … bidding requirements of General Municipal Law §103(1). The term "nutrition program" is not defined for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 95-25
… property taxes in excess of the limitations established by Article VIII, section 10 of the State Constitution, the State Comptroller "shall withhold local assistance by the state as defined in section seventy-one of this … cities, towns and villages from moneys appropriated by the State for the support of local governments. In …
https://www.osc.ny.gov/legal-opinions/opinion-95-25New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19) 180-Day Response
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19-response.pdfRate Chart - CUNY Labor Law Section 220 - Auto Mechanic, Auto Mechanic (CUNY), Machinist
Attachment from Payroll Bulletin No. CU-372
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-372-attachment.pdfOpinion 99-8
… in which we concluded that provisions of the Real Property Tax Law precluded a local law that would pass the cost of mailing tax receipts on to the taxpayers). Similarly, we find no …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 88-2
… LAW, §10(1)(ii)(e)(2); VILLAGE LAW, §5-518: A village, by local law, may establish one or more assessment areas for … MUNICIPAL HOME RULE LAW, §10(1)(ii)(9-a): A village, by local law, may establish a system of users fees to pay for … to provide garbage collection services for all residents by contracting with a private carter after competitive …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Ordinary Death Benefit
… the age at which the ordinary death benefit commences to be reduced while a member of the New York State and Local Retirement System (NYSLRS) and the New York State Teachers' Retirement System …
https://www.osc.ny.gov/legislation/ordinary-death-benefitXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… perjury, and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the … they can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to be provided by the contractor to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationComptroller DiNapoli Releases School Audits
… completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte Valley CSD Chenango Valey CSD East Moriches Union Free School …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… announced his office completed audits for the AlfredAlmond CSD Beacon City School District Charlotte Valley CSD Chenango Valey CSD E Moriches Union Free School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits