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Electronic Reporting
… formatted reports uploaded on our website, via Secure File Upload, or on a CD, DVD or USB. See Report Methods for more … We accept Excel formatted reports uploaded via Secure File Upload or on CD, DVD or USB, however, the Excel Template will … drive and submit your report uploaded via Secure File Upload, or mail us the CD, DVD or USB containing your report …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingOpinion 99-4
… development agency ("IDA") to make a grant of its funds to the town for whose benefit the IDA was established. … regarding the authority of an IDA to make a grant of its funds to the town for whose benefit the IDA was established …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 88-64
… to the municipality in which it is established, a general manager, a secretary, technical experts and such other … or employee for services performed, and includes both salary and fringe benefits (1987 Opns St Comp, No. 87-33, p … another municipality, for the construction, maintenance, operation or management of a public housing project". …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Regional Coordination … authorized by County Law, §225-a and that a county's home rule powers relative to the regulation of emergency …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 90-19
… of the fire department (Village Law, §10-1006[12]; see Price v Board of Trustees of the Village of Stamford , 139 …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the Facility’s financial … Water Pollution Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson … and canceled check images. Establish compensating controls to routinely monitor and review the Clerk-Treasurer’s work. … …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsVendor Responsibility Documentation
… resubmittal Industrial Development Agencies (IDAs) Indian Nations Labor unions for NYS collective bargaining …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 90-38
… buildings are occupied and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal limited use highway pursuant to … or commercial buildings dependent upon such highways for access" (Highway Law, §205-a[2]). Subdivision 4 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-38CUNY Bulletin No. CU-761
… since 09/08/2022, and to provide agencies instructions for the use of Reason Code ACV to identify employees who should not be included in the automatic system termination program. Affected … 70XX4 Background: In an effort to clean up payroll data for CUNY agencies, records of employees who have not received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-761-automatic-system-termination-cuny-employees-not-paid-priorOpinion 89-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve … in connection with a jointly-owned sewage facility (NY Const, art VIII, §§1, 2-a; Local Finance Law, §15.00; see …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 97-10
… CONTRACTS -- Installment Purchase Contracts (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, … property and the fire district would make annual payments to the contractor during the term of the agreement, with title to the structure passing to the fire district for nominal …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 91-5
… 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the power of a county which is … be excluded from the village's debt limit (see NY Const, art 8, §5[B],[E]; Local Finance Law, §124.10). Finally, as …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 96-23
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- … broad exemption to towns, or other municipalities (except in certain instances counties) from the statutory court fees … are to be construed according to their ordinary and usual meaning. Further, where the words of a statute are clear and …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 95-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 98-7
… traffic signal control system); (acquisition of indefinite number of items of equipment) STREETS AND HIGHWAYS -- Traffic … be established to finance the acquisition of an indefinite number of chiefs' cars, the fund would be established to …
https://www.osc.ny.gov/legal-opinions/opinion-98-7SUNY Bulletin No. SU-123
… Purpose To inform agencies of the procedures to process nonresident alien scholarships in PayServ. … A scholarship is an amount given to an individual for study, training, or research; it does not constitute …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOpinion 93-14
… 733, 545 NYS2d 199; Pokoik v Incorporated Village of Ocean Beach , 143 AD2d 1021, 533 NYS2d 749, lv to app den 73 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 91-45
… (remedies available to town board to enforce agreement for highway repairs and improvements) TOWN BOARD -- Power and … (remedies to enforce agreement with highway superintendent for repair and improvement of town highways) HIGHWAY LAW, … may construct storm sewers, drains and the like for highway drainage purposes (see e.g., 12 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 91-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 95-10
… weeds from cemeteries in the third class and no minimum number of times is prescribed (see 1973 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-95-10