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Opinion 95-30
The authority for public libraries to invest moneys raised by taxes and nontax moneys such as gifts
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 91-17
… LAWS -- Competitive Bidding (cannot expand exception under General Municipal Law, §103[8]) -- Preemption (competitive … or facilities which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask … Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and among other …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 92-53
… that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of … the common council is authorized to negotiate an agreement for the allocation of county sales tax to the city, subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 2276
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every … employee who is either: Covered* by an employer provided retirement plan; or An active participant for any part of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024Opinion 90-34
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients … 293 of the Laws of 1988, provide that except as provided in a "special law", foreign fire insurance tax moneys must be … (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2002-14
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Compromise and Settlement … LAW -- Gifts and Loans (work performed on private property in connection with evaluating appropriateness of settlement) … property damage, even though work performed by the village in connection with such an investigation incidentally may …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2000-12
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of relatives) GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 … Law §806, however, a town board may require in its code of ethics that town board members abstain from voting on …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 92-23
… permitting the affixing of antennae to water storage tanks and the erection of a switching station near a well) TOWN … 13 of the Town Law, with the approval of the town board and after complying with public hearing requirements, may … property is needed for district purposes at a future date, and such other provisions as the district deems necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-92-23West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of … (Board) consists of five elected members. The District’s general fund budget totaled $678,270 for the 2013 … West Sand Lake Fire District 1 Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsOpinion 89-57
… (3) Permit the use of town highway machinery, snow and ice removal equipment, tools and equipment in or by any village … is the hallmark of negotiated contracts." ( Sinram-Marnis Oil Co. v City of New York , 74 NY2d 13, at pp 17-18, 544 …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need … Whether a fire district is required to solicit bids for the sale of an unneeded pumper truck …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 88-58
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … Since the town anticipates that the cost of construction in this instance will be less than $100,000, no referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 91-41
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax Limitation (authority by … tax increases is not one of the specific listed questions in Town Law, §81. Further, although Town Law, §81(1)(e) …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-64
… in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of the potential … State Legislature (see Public Housing Law, §§2, 3; Bass v City of New York , 38 AD2d 407, 330 NYS2d 569, affd 32 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 99-4
… benefit corporations (General Municipal Law, §§852, 856[2]). 1 It is a general rule that public benefit corporations, … County Law, §215[5,6]; Town Law, §64[2]; Village Law, §1-102[1]), General Municipal Law, §72-h was amended to …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Elwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133State Agencies Bulletin No. 999
… of the Retirement Incentive Program is 7/1/10-9/28/10. In order to track and monitor the program, OSC has created … to be used by agencies to report retirement transactions in PayServ that fall under the program. For additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesCUNY Bulletin No. CU-411
… Insurance Program. Affected Employees Employees in Bargaining Unit TN represented by Plumbers and Gasfitters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-411-change-eligibility-aflac-voluntary-supplementary-insuranceOpinion 90-19
… discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE … -- Officers (residency requirements)-- Powers and Duties (consent to fire protection contract) FIRE … (consent by fire company to contract) VILLAGES -- Powers and Duties (administration of village fire department) …
https://www.osc.ny.gov/legal-opinions/opinion-90-19