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Opinion 99-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, … fire insurance tax moneys if the fire district fire department has no treasurer. Except as provided by special …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 89-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or successor executor) …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 2000-23
… unit established pursuant to article fourteen of the civil service law (emphasis added). As a rule, where words of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Comptroller DiNapoli Releases State Audits
… physical therapist $146,225 because he reported incorrect Medicare payment information. He avoided Medicaid’s automated claims processing controls by submitting Medicare claims using the National Provider Identifier (NPI) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Municipal Law, §806). We also note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 91-37
… this chapter" (§227[4][a]). Article 2-B, relating to PVBs, does not contain similar language. We conclude, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-37State Agencies Bulletin No. 174
… to H (hourly). The Employee Type field cannot be changed when a value of S (salaried) is displayed. Description: Employee Types Hourly - When an employee is in a position that reflects Type H … the Position Data 2 panel, the employee will be paid only when the agency enters the earnings code RGH and the number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesOpinion 2004-7
… located. Town Law §198(3)(d), however, is limited in its application to users of a town water district whose property …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 89-41
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 89-12
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 90-54
… which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, §4[b] and IRC, §414[P][9]). QDRO's apply only to plans to which IRC, §401(a)(13) also … plans, governmental plans are not required to accept a QDRO. However, the New York Court of Appeals in Majauskas v …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 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 … LAW, §259(1); GENERAL MUNICIPAL LAW, §30(3): The annual report of financial transactions which a public library …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Oversight of Dam Safety
… through a dam is not properly filtered and soil particles form sink holes in the dam). When a dam fails, resources must … Dams are owned and operated by the State, private parties, or local municipalities, and the State’s Environmental … other requirements necessary to safeguard life, property, or natural resources. Most of these requirements apply only …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyState Agencies Bulletin No. 2280
… Allowance should be processed in Administration pay period 17L, paychecks dated 12/04/2024 or Institution pay period 17L, paychecks dated 12/12/2024. Eligibility … Bargaining Unit 46, on the eligibility date, which is the pay period end date of the period including 11/01/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1267
… the 2011-2015 Agreement between the State of New York and PEF, provides for payment of performance advances on October … are equated to a grade (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s current grade … code of Pay Rate Change/PAV (Perf Adv) and will increase the employee’s salary rate to reflect payment of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1267-october-2013-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1266
… Workers’ Compensation under the CSEA Medical Evaluation Program, the supplement will be recalculated by OSC when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1266-october-2013-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1245
… Workers’ Compensation under the CSEA Medical Evaluation Program, the supplement will be recalculated by OSC when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1245-april-2013-civil-service-employees-association-csea-performanceOpinion 88-62
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-88-62IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… York State by any resident or non-resident as described in Article 22 of the Tax Law. Business Taxes – Corporation Franchise 30201 Corporation Franchise Tax – Article 9A Tax imposed on the income of corporations doing … doing business in the MCTD. 30211 Unrelated Business Tax – Article 13 Tax imposed on 501Cs, colleges and universities, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOpinion 92-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-30