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Opinion 94-7
… This opinion represents the views of the Office of the State … of volunteer firefighters, upon consent of the department, company and squad, and after public hearing, may authorize … Corporation Law, §1402[e][3]; Public Health Law, art. 30; 1989 Opns St Comp No. 89-52, p 118; 1987 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-94-7CUNY Bulletin No. CU-615
… Employees Employees represented by DC37, Local 375 in Bargaining Units TG, TJ, TP and SJ Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeChatham Central School District – Financial Condition (2015M-161)
… through March 11, 2015. Background The Chatham Central School District includes the Town and Village of Chatham and … establishing and using reserve funds. … Chatham Central School District Financial Condition 2015M161 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Sauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $20 million. Key Findings District officials have not developed a long-term financial plan to maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… the School’s student enrollment and billing process for the period July 1, 2011 through July 16, 2013. Background The University Preparatory Charter School for Young Men is located in the City of Rochester and is … by a 10-member Board. The School’s budgeted appropriations for the 2013-14 fiscal year are approximately $4.9 million. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $67.4 million. Key Findings BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Cornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148CUNY Bulletin No. CU-824
… Per the request from DC37, Local 1597 dated March 18, 2025, membership dues for full time employees in Bargaining … Dates: Changes will be effective in paychecks dated May 1, 2025. OSC Actions: At the request of DC37, Local 1597, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-824-district-council-37-dc37-local-1597-dues-increaseCUNY Bulletin No. CU-815
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining … Per the request from DC37, Local 384 dated February 3, 2025, membership dues for employees in Bargaining Units CC, … Code 259) will increase as outlined below. Effective Dates: Changes will be effective in paychecks dated March 6, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-815-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-91
… Purpose To explain the procedures for processing retroactive pay changes and the one-time lump sum payment Affected Employees … employee into a position on the 70XX4 payroll using the first day of the current period as the effective date. Insert …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-91-pay-rate-changes-and-lump-sum-payment-supervisor-mechanicsTravel Advisory No. 9
… an Incorrect Official Station Guidance : The Office of the State Comptroller updated Section XIII.6 – Potential …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesXII.10 Overview – XII. Expenditures
… to expenditures, such as: Lapsing and year-end procedures for payment processing Business Continuity Plan – Critical …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewOpinion 93-11
… WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL … purchase contract is deemed to be existing indebtedness for purposes of determining the political subdivision's power … art VIII, §4). Section 104.00(a) defines "indebtedness", for purposes of calculating the limitations under that …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for furniture … fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses claimed on Kidz Therapy’s CFRs for fiscal years 2012-13 and 2013-14. Background Kidz Therapy is a Nassau County based for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… and Related Postal Services ) of this Chapter. Conference registration when the check must accompany registration documents Court orders when the check must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeOpinion 90-61
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … to impose benefit assessments or user fees) TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of … must be assessed only on an ad valorem basis. Town Law, §§202 and 202-a provide the manner in which assessments …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… of the town highways and bridges and must keep them free from obstructions caused by snow (Highway Law, §140[1], …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county which maintains an alphabetic system of indexing lis pendens, the county clerk is entitled to a fee of ten dollars for each in rem tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-42