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Opinion 92-53
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to pay any portion of the county sales tax to towns or cities. Therefore, absent the resolution adopted by the … and the area outside the cities may be based on population or "in such other proportion as may be agreed upon by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 91-17
… municipal hospitals from group program under the Public Health Law) GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME … a group purchasing program operated pursuant to Public Health Law, §2803-a, only for those county institutions or … within the definition of "hospital" contained in Public Health Law, §2801(1). You ask whether a county may make …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2000-12
… Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … of pursuing a settlement of a claim against the village for property damage, even though work performed by the … incidentally may benefit a private party. This is in reply to your inquiry concerning a village project to …
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
… the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. … W-2 require that the Retirement Plan checkbox in Box 13 be checked for every employee who is either: Covered* by an … to the plan. IRS Regulations require the checkbox to be checked for all employees who were eligible to participate in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire … financial activities. Key Recommendations There were no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsOpinion 92-23
… to investigate and bring actions to restrain and prevent violations of the State anti-trust statute (General Business …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 93-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in … 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 89-57
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements … town board may authorize the superintendent of highways to utilize town highway equipment and personnel to repair and … Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether a village, without …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 94-26
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of villages within the town (see, e.g., 1994 Opns St Comp No. 94-10, p ___; 1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; Village …
https://www.osc.ny.gov/legal-opinions/opinion-94-26State Agencies Bulletin No. 1225
… and to explain the appearance of a negative amount under code UTA (Uniform or Tool Allowance) in Box 14 (Other) of … retroactive amount of base salary. Since there were no 2012 earnings for the Uniform Allowance ended in 2011 but … for affected Earnings Codes and amounts: Payroll Bulletin No. 1141 , released on March 22, 2012 Implementation of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1225-information-relating-negative-uniform-allowance-amounts-appearing-2012Opinion 91-41
… of the Town of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). Therefore, inasmuch as …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… GENERAL MUNICIPAL LAW, §6-c(8): An expenditure for the construction of a highway garage made from a capital reserve fund established for the construction of town buildings would be subject to permissive … town to expend $40,000 from a capital reserve fund for the construction of a highway garage. You have indicated that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-58State Agencies Bulletin No. 999
… Purpose To inform agencies of the creation of Reason Codes TRI and NPR . Affected Employees All employees who elect to … the Retirement Incentive Program: Code Description Purpose TRI Targeted Retirement Incentive Identifies employees who … To inform agencies of the creation of Reason Codes TRI and NPR …
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)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic transfers. If one person initiates the transaction, another authorized person …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133CUNY 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
… benefit corporations (General Municipal Law, §§852, 856[2]). 1 It is a general rule that public benefit … property (see, e.g., County Law, §215[5,6]; Town Law, §64[2]; Village Law, §1-102[1]), General Municipal Law, §72-h was … district (L 1972, ch 406; see also Education Law, §405) 2 . Further, with respect to personal property of …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 88-64
… HOUSING AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … to its employees by participating in a self-insured plan operated jointly by the city for which the authority was … Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 90-19
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … employees of the fire department, the employment of part-time, paid firefighters, and the compensation of persons …
https://www.osc.ny.gov/legal-opinions/opinion-90-19