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Opinion 95-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid) CITIES … RETIREMENT AND SOCIAL SECURITY LAW, §§317-a, 323(1)(b): A city which has previously prepaid to the State Policemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 91-33
… MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by … for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account and pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Unified Court System Bulletin No. UCS-325
… is to provide agencies with instructions for manual payment of the April 2023 UCS Security and Law Enforcement Differential Payment (SLED). Affected Employees: Employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-325-april-2023-unified-court-system-ucs-security-and-lawUnified Court System Bulletin No. UCS-340
… with instructions for manual payment of the April 2024 UCS Security and Law Enforcement Differential Payment (SLED). … Units DR, F8, SR, SY, 87, and 86), provides for an annual Security and Law Enforcement Differential payment in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-340-april-2024-unified-court-system-ucs-security-and-lawUnified Court System Bulletin No. UCS-353
… County DR Suffolk County Court Employees Association F8 New York State Court Officers Association SR New York State Supreme Court Officers Association SY … between the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-353-april-2025-unified-court-system-ucs-security-and-lawOpinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and publicize resources available in the downtown area of the town or village, including a day labor hiring site, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… and waterfronts, are at an all-time high, but spending in future years is expected to require additional resources … DiNapoli said. "Historic high levels of EPF spending in recent years underscore the fund's vital role in preserving the environment for all New Yorkers. We must …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentOpinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-39DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… their private forest land, but some property owners are not living up to their end of the agreement,” DiNapoli … audit raises questions about whether these incentives are achieving their goal to improve private forest management. The tax benefits received are worth hundreds of thousands of dollars and demand greater …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… written by certain out-of-state insurers against loss or damage by fire on property located in the State. In general, the out-of-state …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 89-22
… at an intersection of a town highway and a county road located outside a village, the town has a responsibility … within a town, between (1) a town highway and a county road and (2) two county roads. You also ask whether a town is … (see Lopes , supra ; Pettengill v City of Yonkers , 116 NY 560 [1889]), even where the contract is specifically …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of fire district to make … In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an …
https://www.osc.ny.gov/legal-opinions/opinion-91-19XII.5.I Prompt Payment Interest – XII. Expenditures
… of the payment due. vendors receive as pass-through state funds. Entities Federal government State agencies and their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestOpinion 91-54
… McKinney's Unconsolidated Laws, §9447, authorizing New York City to impose a commercial rent or occupancy tax). … impose either of the proposed taxes. December 23, 1991 David J. Gilmartin, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 88-62
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … that the procedures for establishing and expending moneys from a capital reserve fund vary depending on whether the … to permissive referendum requirements, but expenditures from the fund are not subject to referendum. However, where a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2001-1
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess … plan adopted by the village board that sets forth the terms, conditions and remuneration to be paid. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1DiNapoli Releases Review of Executive Budget
… next five years, the direction of the pandemic, inflation, and supply chain issues all remain risks to the state’s economic recovery and financial plan, according to a review by New York State … on the years ahead when temporary federal funding will end and build up the state’s reserves, so we are better prepared …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budget