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Opinion 90-34
… receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined … believe that a village may not adopt a local law providing for an emergency rescue and first aid squad to receive … require foreign fire insurance tax moneys to be expended for the use and benefit of the fire department or company …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Agencies Bulletin No. 2276
… Education Department agencies must carefully review the payroll records of rehired retirees to confirm that 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-2024Opinion 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)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsOpinion 93-21
… -- Disposition (procedures for sale of unneeded truck by fire district) TOWN LAW, §176(23): If a board of fire … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, affd …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 89-57
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements … Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether a village, without competitive bidding, may contract with the town in which the village is located for the town to repair and …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 94-26
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … supra; 1988 Opns St Comp No. 88-69, p 137). Article 19-A does not limit the authority of a town to establish a …
https://www.osc.ny.gov/legal-opinions/opinion-94-26State Agencies Bulletin No. 1225
… During the 2012 implementation of the Agreements between New York State and Bargaining Units 21, 31, and 91, Uniform … dates and Earnings Codes as the original payments. The new 2011 rate for Uniform Allowance was then added to … (APSU) Represented by the Police Benevolent Association of New York State, Inc. (PBANYS) (BU31) Payroll Bulletin No. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1225-information-relating-negative-uniform-allowance-amounts-appearing-2012Opinion 91-41
… property taxes may be annually increased. October 10, 1991 Alan M. Simon, Esq., Town Attorney Town of Ramapo … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58State 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-codesElwood Union Free School District – Electronic Transfers (2014M-133)
… of our audit was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through … policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Qualified Personal Service Contracts (QPSC) Listing
… with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on … may be obtained by submitting a Freedom of Information Law (FOIL) request to the Office of the State Comptroller’s …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingCUNY Bulletin No. CU-411
… To notify CUNY of the modified eligibility for Deduction Code 380, AFLAC Voluntary Supplementary Insurance Program. … Unit TN represented by Plumbers and Gasfitters Local Union No. 1 Effective Date(s) Paychecks dated October 7, 2010 … deductions for this insurance program. Agency Actions No agency action is required. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-411-change-eligibility-aflac-voluntary-supplementary-insuranceOpinion 99-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … implication therefrom (see, e.g., Civil Service Forum v New York City Transit Authority , 4 AD2d 117, 163 NYS2d 476 affd …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 88-64
Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating in a selfinsured plan operated jointly by the city
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 90-19
… the management of the affairs and the disposition of the funds of the fire department, to call meetings of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 98-15
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need … of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL … adequate consideration of the building and structures and, in no event, may be less than the expenses incurred by the …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 98-11
… considered timely under Real Property Tax Law, §925 (see, e.g., 1981 Opns St Comp No. 81-264, p 284; cf . 1982 Opns St Comp No. 82-39, … section 925 (see, e.g., 1980 Opns St Comp No. 80-346, p 102). Accordingly, when the last day of the penalty-free …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 92-51
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … development agency may not reimburse members of the agency or its executive director for the travel expenses incurred by the spouses of a member or the executive director, irrespective of whether the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51