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Opinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … TAX LAW, §300 et seq .; GENERAL MUNICIPAL LAW, §103: A petroleum business awarded a municipal contract for fuel … unconstitutional). It was also our opinion, however, that when a municipality and a company have agreed to a contract …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 2000-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … salaries for family members who serve as various town officers. Article 18 of the General Municipal Law (§800 et … 491 NYS2d 358; Matter of Tuxedo Conservation and Taxpayers Association v Town Board of the Town of Tuxedo , 69 AD2d 320, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-30
… to the county jail because the sheriff is unable to do so, the cost of the transportation is a county charge. You … because the sheriff is unable or unwilling to do so, it is also well-established that the cost is a county … prisoners because the sheriff's department was unable to do so. The Appellate Division, nonetheless, affirmed the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … supra ; Opn No. 82-173, supra ; see also NY Const, article I, §11). There is, however, no statutory requirement that a …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2007-4
… to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement) … course of several fiscal years to finance appropriations for the consideration due under annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2007-5
… COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements for transfer in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 89-62
… Mode of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, … voter is not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 90-24
… However, the finance board of any municipality, school district or district corporation may, by resolution, delegate … and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school board, in which …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-5
… the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) … 8021: A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more … You ask if a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 88-7
… been raised by assessments, the current fiscal year's debt service should be paid from the moneys raised therefor … in the case of counties, cities other than the City of New York, villages and city school districts, General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Open Book New York
… know how their tax dollars are spent. Without transparency in government, there cannot be accountability. His open data initiatives are a commitment to this belief. If you've ever wondered how much … Cannabis Tax Revenue New York State Adult-Use Cannabis Retail Dispensary Map Legislative Travel and Per Diem …
https://www.osc.ny.gov/open-book-new-yorkUnified Court System Bulletin No. UCS-328
… Nassau, Rockland, Suffolk, Westchester, Dutchess, Putnam or Orange. In addition, consistent with prior practice, when … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … taxable gross and will be reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… Below is the list of statewide standard activities for the PCIP, including their descriptions and guidance to … be used with a project. Standard activities are defined for each project type. With the exception of a limited number … all other standard activities are applicable statewide for all projects using that project type. If a unique …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesOpinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… identified by the letter that appears on the face of the check. Vendor and employee expense checks have an “A” on the … “SSP” in front of it. Information on how to reissue or cancel other types of checks is as follows: Letter on Check Type of Check How to Reissue or Cancel Guidance B Payroll Payroll Bulletin 1684 WCB T …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkOpinion 92-48
… to whether all or a portion of the capital improvement is sold. 1987 Opns St Comp No. 87-71, p 107 is superseded to the extent inconsistent. You ask whether … Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of obligations authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 92-22
… review proceedings) GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village which prepares its … or for village purposes (see Real Property Tax Law, §1402[1],[2]; see also Real Property Tax Law, §§523[1][a], 1408, pertaining to administrative review of …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 96-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … upon a contract lawfully made with it, or with any of its officers or agents authorized to contract in its behalf, or …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 2001-5
… or misdemeanor. The provisions of section 91(1), however, do not apply to fire districts (see General Municipal Law §2; …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5