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Opinion 2000-12
… OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, … Law (§800 et seq.) that prohibits a town board member from voting on salaries for family members who are elected or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2002-14
… This is in reply to your inquiry concerning a village project to reconstruct a certain stream channel. After the … NYS2d 885 lv den 80 NY2d 754, 587 NYS2d 906; 1990 Opns St Comp No. 90-4, p 9; 1989 Opns St Comp No. 89-50, p 112). An expenditure in furtherance …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Agencies Bulletin No. 2276
… for others. Affected Employees: Employees receiving a 2024 Form W-2 are affected. Background: Internal Revenue … – SUNY 403(b) ROTH 413 – NBE Tax Deferred Annuity 414 – NYT Tax Deferred Annuity 432 – ED TDA Copeland Additionally, … information. Questions: Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 1225
… Purpose To remind agencies of the 2012 processing of retroactive … Uniform Allowance for Bargaining Units 21, 31 and 91, and to explain the appearance of a negative amount under code UTA (Uniform or Tool Allowance) in Box 14 (Other) of affected employees’ 2012 Form W-2’s. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1225-information-relating-negative-uniform-allowance-amounts-appearing-2012Opinion 91-41
… in the opinion. REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors … may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the amount … real property taxes may be increased from year to year. It is well established that a municipality may not submit a …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… -- Highway Garage (referendum requirement) HIGHWAY LAW, §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An expenditure for the construction of a … to permissive referendum requirements. December 6, 1988 David J. O'Connor, Esq., Town Attorney Town of Conquest … …
https://www.osc.ny.gov/legal-opinions/opinion-88-58State Comptroller DiNapoli Releases Municipal Audits
… in a timely manner. Of the 105 vehicle and traffic tickets issued during the audit period, the former justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Since the appointed (interim) justice took over, 48 tickets have been adjudicated and closed, including 32 of the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town … between the two governing boards. In this regard, the Court of Appeals has recently stated that " ... one-on-one …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 93-21
… (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire … of unneeded truck by fire district) TOWN LAW, §176(23): If a board of fire commissioners makes a reasoned determination …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 94-26
… of the General Municipal Law (§980 et seq.; L 1989, ch 282 as amended) governs the establishment, operation and … General City Law, §24-a et seq., repealed by L 1989, ch 282). It is a general rule that, unless otherwise provided by …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 92-23
… (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage tanks and the erection of a switching station … term under the circumstances (1A Antieau, Municipal Corporation Law, §10.16). The term may not be so long as to …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Your Membership Tier – State Police Plan
… a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July … 31, 2015, there are no active Tier 1 members remaining in this plan. There is no Tier 4 in PFRS. … State Police Plan …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierOpinion 98-15
… referendum, to convey unneeded town real property. Article 5-K of the General Municipal Law (§119-aa et seq ., added L 1980, ch 354) relates to local government programs for the preservation, restoration and … of statutory construction that a prior general statute yields to later more specific statutes (see, gen., McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 98-11
… falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes … a post office or official depositary under the exclusive care and custody of the United States Post Office, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 92-51
… proposed source of moneys to be used for the reimbursement is public or private. You ask whether an industrial … Officers Law, §64 provides that every public officer who is not allowed any compensation "shall be paid his actual … to the proposed expenditures outlined in your letter. As is the case with IDA members and officers, there is no …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59State Agencies Bulletin No. 422.3
… Supersedes Payroll Bulletin No. 422.2 Purpose: The purpose of this bulletin is to inform agencies of the new process for requesting direct deposit delete or … requests. Please Note: Per National Automated Clearing House Association (NACHA) regulations, direct deposit deletes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversal