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Opinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Agencies Bulletin No. 1462
… of income received. This code is populated on the 1042 Tax Balances page. Box 2 Gross Income The amount is the gross … code identifies the authority for the exemption or tax rate. The only exemption codes that apply to the types … the State of New York are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 3b Tax Rate This box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … not accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 91-51
… a separate account of such moneys and they shall be used only for purposes of the county district for which collected … fund with those receipts, and those moneys may be used only for such county district purposes. Under article 14-F of … obligations and other moneys "which, by law, may be used only for stated purposes". This limitation clearly applies to …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 95-12
… State or federally chartered savings banks. The term "national banking association", as used in General Municipal … defined to mean a "bank as defined by the banking law or a national banking association located and authorized to do … whether a federally chartered savings bank constitutes a "national banking association," we note that sections 10 and …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Financial Management Practices
… District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, … levied on beneficiaries along the two watersheds. In addition, the District collects permit fees for access … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… (District) Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to … wages by position or as part of a collective bargaining agreement. The District’s 13 ALS employees use a combination …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153University Preparatory Charter School for Young Men - Payroll (2023M-123)
… and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and … their employment agreements, authorized pay rates or Board of Trustees (Board) policy resulting in compensation errors … with legal counsel and determine the appropriate course of action to address the overpayments and underpayments …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… Town has a collective bargaining agreement (CBA) with the highway department employees, the Town lacks written policies … the payroll records for any errors. As a result, all six highway department employees received a total of 134.25 hours … six months of payroll we reviewed. Also, four of the six highway department employees did not receive a total of 37.50 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Foreign Fire Insurance Report Filing
… to as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, please call our office at 1-866-321-8503, option …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingDiNapoli Announces State Contract and Payment Actions for June 2016
… Engineering Research Center. $450,000 for two athletic team sponsor agreements: $250,000 with Syracuse Crunch and …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016Opinion 88-15
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated insurance company) GENERAL MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance company would have a prohibited conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 90-43
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … or retirement system of a police department or paid fire department of a city, town or village; (ii) a deceased … to determine their fair meaning (McKinney's Cons Laws of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 97-25
… -- Codes of Ethics (requirement that architectural review board members represent that they will not perform compensated services for applicants to the board until after the board approves the applications) PUBLIC OFFICERS AND … Whether to require existing board members to sign an affidavit to not perform paid …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Other Bulletin No. 23
… not receive an “Unsatisfactory” evaluation on their last rating date. Employees who were not rated or not reported as … Advance which results in Job Rate: Lateral Position Change from a Non-SCF CSEA Position Where the Employee’s … Job Rate in the SCF CSEA position is entitled to job rate credit for service in the non-SCF CSEA position. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-23-april-2015-state-university-construction-fund-scf-civilOther Bulletin No. 22
… Purpose To provide the State University Construction Fund instructions for processing the October 2014 CSEA LLS payment Affected Employees Employees in Bargaining Unit 97 in … Employees in NS positions (Grade 600) which are equated to a grade are eligible for the October 2014 SCF CSEA LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-22-october-2014-state-university-construction-fund-scf-civilOther Bulletin No. 20
… Purpose To provide the State University Construction instructions for … Employees in NS positions (Grade 600) which are equated to a grade are eligible for the April 2014 SCF CSEA LLS … years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-20-april-2014-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2125.1
… hiring rate (Per Civil Service Law 130.4) in an eligible title shall receive $1,000 annually split into biweekly … impacted employees when systematic raises or systematic performance advances are processed. To enter new or adjust … Incremental Salary) must be calculated for those due a performance advance in the prior lower grade before a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21251-new-temporary-compensation-payment-certain-employees-represented-civilState Agencies Bulletin No. 2196
… who did not receive an increased hiring rate (Per Civil Service Law 130.4) in an eligible title shall receive $1,000 … rows for the initial population. Recalculation of Salaries for Employees who were Promoted Employees who are … adjustments for Time Entry earnings that are calculated by the system that must include Temporary Compensation IHR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicState Agencies Bulletin No. 2125
… hiring rate (Per Civil Service Law 130.4) in an eligible title shall receive $1,000 annually split into biweekly … impacted employees when systematic raises or systematic performance advances are processed. To enter new or adjust … Incremental Salary) must be calculated for those due a performance advance in the prior lower grade before a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2125-new-temporary-compensation-payment-certain-employees-represented-civil