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Opinion 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 94-1
Whether a portion of the salaries of county employees who perform services for the administration and operation of a county sewer district may be allocated and charged back to the sewer district
https://www.osc.ny.gov/legal-opinions/opinion-94-1DiNapoli: Identity Theft Cases Surged in New York in 2020
… during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the … during the pandemic with more than 67000 complaints filed statewide in 2020 which was 85 percent more than the previous …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Payroll Improvement Project Bulletin No. PIP-014
… arrears in PayServ version 9.2. The codes will allow the system to accurately calculate employer arrears, identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsOpinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous payments to other …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-16
… or a portion of the tax to the fire department of which it is part. Prior to the enactment of the 1988 legislation, we … illegal or improper expenditures. Thus, except where there is a special act of the State Legislature incorporating an … benevolent association has been created by special act and is authorized to receive payments of foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-16XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… may be permissible]. This section also recognizes the NET-Card, an administrative change brought about by the … payment is made – it may be by State-issued travel card, procurement card, voucher, petty cash, or any other approved … or her State agency - generally by use of a State-issued Procurement Card (P-Card) - may not accept rewards or points …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netOpinion 89-22
… terrain and fiscal practicality (see Gutelle v City of New York , 55 NY2d 794, 447 NYS2d 422, 432 NE2d 124 [1981]; … control device (see Alexander , supra ; Cimino v City of New York , 54 AD2d 843, 388 NYS2d 276 [1st Dept 1976], affd …
https://www.osc.ny.gov/legal-opinions/opinion-89-22New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… in Medicaid, which is partly funded by the federal government, or obtain other health coverage. When older …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingState Agencies Bulletin No. 753
… The report includes: Department ID, Employee ID, Name, and the Non-Barcodeable address, including Zip Code, as … listed below along with suggested actions for verifying and/or correcting the data. NO CITY, STATE, AND ZIP CODE IN … the address remains on the NPAY766 Report, please contact your local Post Office for further clarification. Note: A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/753-new-error-messages-control-d-report-npay766Opinion 2002-15
… 626, mod 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d 506). Further, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 93-9
… Opns St Comp No. 91-29, p 84; 1989 Opns St Comp No. 89-11, p 23; 1983 Opns St Comp No. 83-120, p 151; 1981 Opns St … was incorporated by chapter 539 of the Laws of 1975. Section 7 of that law authorizes the Association to receive … Opns St Comp No. 91-59, p 161; 1983 Opns St Comp No. 83-33, p 38). The special act incorporating the Association also …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 98-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to procure microfilming services, when available in the form, function and utility required by the political … to obtain microfilming services from a "preferred source" or whether the town may solicit competitive bids for such …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 2001-7
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority … assessments that would have been imposed on the properties for the five previous years, had they been in the parent … assessments that would have been imposed on the properties for the five previous years had they been in the parent …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 2000-20
… museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC … museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire district may expend monies to become a member of a … for local government historic preservation programs do not make reference to fire districts (see, e.g., Arts and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 89-26
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … fails to do so there is no requirement that the officers or employees of the fire district complete and file annual …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 89-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of … by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of … STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 90-44
… WORDS AND PHRASES -- Compensation (for purposes of Village Law, §5-508[3]) VILLAGE LAW, §5-508: The compensation … by considering all parts of a statute together (McKinney's Statutes, Book 1, §97, and cases cited therein). Statutory … is intended to refer to the "wages", "salaries" and " rate[s] of compensation" (emphasis added) required to be shown in …
https://www.osc.ny.gov/legal-opinions/opinion-90-44