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Opinion 91-10

… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … town could be exposed to tort liability in connection with operation of the district. Under section 1-b of chapter 574, … NYS2d 364; Brooklyn Park v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d …

https://www.osc.ny.gov/legal-opinions/opinion-91-10

Opinion 99-1

… -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … of a service award program for volunteer firefighters must be held in trust. (2) A service award program may provide … of a service award program for volunteer firefighters must be held in trust. You also ask whether such a service award …

https://www.osc.ny.gov/legal-opinions/opinion-99-1

Opinion 97-23

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … and a member of a volunteer ambulance corps at the same time. You ask whether an individual may be a member of a fire company and a volunteer ambulance corps at the same time. The provisions of law relating to the qualifications …

https://www.osc.ny.gov/legal-opinions/opinion-97-23

Opinion 89-55

… (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of Functions (delegation to chief of police of power over promotions) TOWN LAW, §§150, 152; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3): A town board may adopt a local law, subject to mandatory referendum, transferring the …

https://www.osc.ny.gov/legal-opinions/opinion-89-55

Opinion 94-33

… rules and regulations. We have been asked whether "active life retired members" and "life retired members" of a fire department for which a … and actually performing service" in the protection of life and property from fire and other emergency (see General …

https://www.osc.ny.gov/legal-opinions/opinion-94-33

XII.6.O Paying Retainage – XII. Expenditures

… of the payment as a charge (positive amount), and a second line to represent the retainage (negative amount). Processing … must enter one of the following three account codes set up for retainage when both retaining funds as well as … the purchase order into the voucher again for the same line and full amount. The processor should then adjust the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainage

City of Long Beach – Budget Review (B20-7-3)

… appropriations of $2.7 million in termination salary payments. Although the City appears to have budgeted … to increase the appropriation for termination salary payments to be more consistent with past payments. In February 2020, the City issued $2.1 million in …

https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3

Unified Court System Bulletin No. UCS-198

To inform the Office of Court Administration Payroll Operations of OSCs automatic processing for Pay Period 20C and to explain those areas for which the agenc

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justices

Opinion 98-16

… are deposited in the fund and/or which will not reasonably be required to pay any such judgment or claim, may be returned to the general fund at any time before the first day of the fourth fiscal year after the … initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax …

https://www.osc.ny.gov/legal-opinions/opinion-98-16

Opinion 90-40

Whether a village trustee when serving as deputy mayor during the absence or inability of the mayor to attend a meeting of the board of trustees may cast two votes one in his or her capacity as trustee and the other in his or her capacity as deputy mayor

https://www.osc.ny.gov/legal-opinions/opinion-90-40

Opinion 89-51

… Contracts (additional payments for the services of private contractors); (cost of VFBL insurance) FIRE PROTECTION … Contracts (additional payments for the services of private contractors); (cost of VFBL insurance) TOWN LAW, §184(5): A … fire protection to pay the cost of the services of private contractors engaged by the fire company in connection with …

https://www.osc.ny.gov/legal-opinions/opinion-89-51

Opinion 89-10

… This opinion represents the views of the Office of the State Comptroller at the time … the governing board of any municipality, by majority vote, to authorize any of its members, any officer or employee, or any other person who has been elected pursuant to law to a public office for …

https://www.osc.ny.gov/legal-opinions/opinion-89-10

Area #8 – Online Banking – Information Technology Governance

… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …

https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-banking

XII.5.D Selecting the Appropriate Location – XII. Expenditures

… while ACH transmits the payment via Automated Clearing House (ACH). ACH is the preferred method of payment of NYS. … section. If the Payment Method is “Automated Clearing House,” the payment will be made via ACH. In contrast, if the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-location

Unified Court System Bulletin No. UCS-345

… of Court Administration of OSC’s automatic processing in Pay Period 20C and to explain those areas for which the … salary by 26. Therefore, when a calendar year contains 27 pay periods, Judges and Justices are not eligible to receive … in that calendar year. Paychecks in Administration Pay Period 20C will be dated 12/31/2024 resulting in 27 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justices

CUNY Bulletin No. CU-728

… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the February 2022 PSC $1,000 … OSC will automatically insert a row on the employee’s Job Data page effective 02/01/2022 using the Action/Reason … (Cor Sal) with the salary that corresponds to the new step on the 02/01/2022 salary chart if the employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-728-february-2022-professional-staff-congress-psc-1000-general

CUNY Bulletin No. CU-734

… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 PSC $1,500 General … OSC will automatically insert a row on the employee’s Job Data page effective 04/01/2022 using the Action/Reason … (Cor Sal) with the salary that corresponds to the new step on the 04/01/2022 salary chart if the employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-general

Opinion 95-3

… restaurant meals, hotel room occupancy, amusement admissions or any combination thereof, the county tax on the … restaurant meals, hotel room occupancy and amusement admissions. In view of the sales taxes imposed by the cities, … restaurant meals, hotel room occupancy, amusement admissions, or any combination thereof (Tax Law, §1210[b][1]; …

https://www.osc.ny.gov/legal-opinions/opinion-95-3