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Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … into a capital reserve fund (General Municipal Law §6-c[5][b]). Section 6-c(5)(b) further provides, however, as follows: This provision …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5State Agencies Bulletin No. 1043
… mark is placed in the Retirement Plan box and/or the Third Party Sick Pay box if you are eligible to participate in a retirement plan and/or have received Third Party Sick Pay benefits. Box 14 Other Amounts to be reported: TPS - The amount of sick pay paid by a Third Party Provider. CPA - The amount of Chaplains Parsonage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010State Agencies Bulletin No. 950
… Security tax withheld, not to exceed $6,621.60. Box 5 Medicare Wages The amount in this box is the wages subject to Medicare withholding. Box 6 Medicare Tax Withheld The amount in this box is the Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009Opinion 2002-6
… based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal … Use Highway (effect of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway … part of the year and are dependent upon such highway for access. The fact that a town highway fails to meet the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in an interest-bearing account. The interest accrued and any undisbursed payments shall be designated for the payment of restitution orders that have remained unsatisfied for the longest period of time. For …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 90-49
… language meant that supervisors were entitled only to a pro rated per diem for anything less than a full day's work. … performance of a full day's work, nor may it be reduced pro rata to reflect that portion of a day spent in service. … trivial or inappreciable. There is no authority for a pro ration of the per diem compensation under section 214 for …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 90-36
… bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed "that …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2006-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … authority for the Town Board to raise or lower salaries at any time. Municipal Home Rule Law §23(2)(e) is controlling on … to a mandatory referendum. That provision, on its face, does not require the adoption of a local law, but rather …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2006-8
… benefit accrued liability reserve fund may not be used to finance lump sum “retirement awards”, which are calculated … employees’ final year salaries and paid upon retirement to central school district employees under collective … in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 88-56
… 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 -- Purchases and Sales (fire district …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-48
… Lakes Solid Waste Management Authority. However, in order to assure that equipment purchases are made in furtherance of … a vendor, it is generally advisable for the Authority to solicit competition for such procurements. You ask whether … of equipment such as trucks, trailers, bins and containers to be used in connection with a recycling program by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-31
… effects of forfeiture on the surety ( see People v Public Service Mutual Insurance Company , 37 NY2d 606, 376 NYS2d … instruments directly derived from the initial one; and (c) terminating with the imposition of sentence or some other …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 88-27
… has terminated its paid fire department is still obligated to pay a village firefighter, who was disabled prior to termination of the department, his full salary under this statute unless there is a voluntary agreement to the contrary. You ask if a village which has terminated …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 89-53
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … officer of the fire department or, if the fire department does not have a treasurer or other fiscal officer, to the … of a multi-company fire department could be made in any equitable manner, including, but not necessarily limited …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 94-13
… for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate … most recent income tax returns. Termination of payments and benefits for engaging in prohibited employment requires … or fire district is liable for all medical treatment and hospital care furnished during such disability. Section …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 88-62
Whether a town may establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and if so whether landfill fees imposed to defray the cost of closing and capping the landfill may be paid into that fund
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-6
… vary depending on salary increases or decreases and the number of qualifying employees. In addition, although …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 88-79
… developers in financing economic development projects eligible under the particular federal law without violating … miscellaneous revenue, and to report annually to the U.S. Department of Housing and Urban Development for 5 years … 489 NYS2d 1029 (1985) in which the court held that a city's loan of Federal grant moneys to a private developer to …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Security Self-Assessment: Questions – Information Technology Governance
… Who attended the training? 2b Have all officers and employees with access to personally identifiable information …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questions