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Opinion 2002-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … present (see Memorandum of the Association of Towns of the State of New York, dated July 2, 1975, on A. 8044, enacted as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Membership Milestones for Employees’ Retirement System (ERS) Members
… benefit. With 10 years of service credit or if 10 years have passed since you joined, you are no longer required to … .) With 10 years of service credit or if 10 years have passed since you joined, you are no longer required to … in your special plan, you are eligible to retire at any age. If you are 55 or older at retirement and your …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOpinion 88-76
… (investment of) -- Taxes (applying private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, … the investment of public moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 88-32
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … phone number, and office hours of the town clerk. You have asked whether it is a proper town expense to publish an … p 117, 1980 Opns St Comp No. 80-762, p 209). Accordingly, any such advertisement must be intended to objectively inform …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 98-9
… the town board to fix such a schedule of fees or charges for the services to be provided on a town-wide basis or … an ambulance district and contracted with a not-for-profit ambulance company to provide services within the … to the contract and that no provision has been made for the imposition of user fees on persons requesting the use …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 2006-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … treatment (hereinafter, “alternative 3”); or (4) employ any combination of methods (1), (2) and (3). (Town Law … den 95 NY2d 766, 716 NYS2d 641). The town board, however, does have a fiduciary duty to take appropriate measures to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 2002-16
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to … in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties (publicizing resources available in downtown area) MUNICIPAL FUNDS -- Appropriations and Expenditures (expenditures to publicize resources …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-8
… taxes (see 1990 Opns St Comp No. 90-39, p 88; NY Const, art. XVI, §1). August 6, 2001 Donald J. Holland, Esq., Town …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 2008-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (special district … damaged, destroyed or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, are charged against the properties …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 88-51
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken annually …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2001-4
… or statutory amendments that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount … duties and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in this manner, the duties to be performed for the fixed …
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-89-56Opinion 92-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating … uniform standards, consistent with the commonly understood meaning of the term "indigent", for determining indigency in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7State Agencies Bulletin No. 2273
… As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2023 that are not cashed, reversed, … (Wage and Tax Statement). Per payroll bulletin 2272 , for any AC230 that remains outstanding for more than 30 days, OSC … must review any existing overpayment Earnings Codes that have been created in the employee’s Additional Pay record. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksOpinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the … fees. Further, while there is express authority for a village to impose upon lot owners a yearly …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Agencies Bulletin No. 1859
… As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2019 that are not cashed, reversed, … apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump … agencies must review and discuss any existing Q-codes that have been created in the employee’s record with their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksOpinion 88-59
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); … is to serve only when the village justice is unable to do so, clearly contemplates the existence of separate offices …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Agencies Bulletin No. 2069
… Purpose: The purpose of this bulletin is to notify agencies of the 2022 year end processing schedule … of Check Returned for Refund or Exchange). Background: To maintain the efficiency of AC-230 processing and ensure … of W-2 reporting for 2022, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksState Agencies Bulletin No. 1801
… county in 2019, and were paid while at this address, will have New York City wages reported on their Form W-2s. If an … employees, and email the Tax and Compliance mailbox with any necessary corrections by January 3, 2020. Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wages