Search
Opinion 93-11
… Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL MUNICIPAL LAW, … subdivisions. It provides that: (1) the aggregate amount of unpaid periodic payments, excluding interest, to be … may enter into an installment purchase contract if the total amount of the unpaid periodic payments, excluding …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 97-14
… INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided … to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether … fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … General Municipal Law §119-o(1) provides that "municipal corporations" may enter into, amend, cancel and terminate … article 5-G, to mean a county outside of the City of New York, a city, a town, a village, a BOCES, a fire district or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Avoiding a Rejected DRO – Divorce and Your Benefits
… and the Internal Revenue Code (IRC) that provide for pension distributions at the earliest eligibility age do not … in the Common Retirement Fund. Upon retirement, a member’s pension benefit is calculated according to their retirement plan and the amount necessary to pay the pension is transferred to the pension reserve fund. The …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droOpinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee … ethics. You ask whether a village trustee who is also an insurance salesman would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-90-58State Agencies Bulletin No. 1014
… Purpose To inform agencies of new functionality in PayServ that allows for the selection of a 30% tax rate … M-1 or Q-1 visa Effective Date(s) Immediately Background In accordance with the 2010 IRS Instructions for Form 1042-S, … a specific Treaty ID value for each country code in PayServ. This value can be chosen in the Treaty ID field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsOpinion 88-17
Concerning 34 Opns St Comp 1978 p 154 with regard to the dedication of park land in a subdivision
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 90-26
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … in) LOCAL FINANCE LAW, §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Department of Transportation Bulletin No. DOT-46
… The 2025 Call-Out Response Payment is included as salary for retirement purposes. Deductions will be taken from … income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for … on the Payroll Register. The Earnings Description Call Out Bonus and the amount paid will appear on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Join Our Investment Team
… There are no current employment opportunities. Salary and Benefits We …
https://www.osc.ny.gov/common-retirement-fund/employmentState Agencies Bulletin No. 1945.1
… Payroll Bulletin No. 1945 . Purpose: The purpose of this bulletin is to notify agencies of several process … New Action/Reason for Workers’ Compensation Correct History Requests Agencies do not have the ability to correct … as outlined in Payroll Bulletin No. 1366 effective the day after their contract ends. In addition, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservOpinion 92-38
… CHIEF -- Powers and Duties (continuation of service until new chief appointed) -- Vacancy (procedure for filling in … department fire chief and the department fails to submit a new nomination, the village board may not appoint a new …
https://www.osc.ny.gov/legal-opinions/opinion-92-38State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… maintained manual leave records, and processed health insurance buyouts and unused leave payments with no review or … credits, and wrote herself checks for unauthorized health insurance buyouts from village funds. Stone had also been … to employees who resigned or retired. Further, Stone gave insurance buyouts to one employee and awarded a large …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceState Agencies Bulletin No. 290
… of the State Comptroller (OSC) and mailed to the agency payroll units for distribution before February 1, 2002. W-2s … calendar year will include earnings paid on checks dated: Administration: 1/03/2001 through 12/19/2001 Institution: … by the deadlines outlined in Bulletin No. 274 the agency payroll unit will be responsible for replacing the original …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingOpinion 95-5
… surplus surcharge funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., County Attorney County of Clinton 1 …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 95-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … committee meetings, we note that in 1994 Opns St Comp No. 94-25, p 44, we expressed the view that the phrase … meetings of committees of the fire company (but see Opn No. 94-25, supra , concerning the award of points pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Bellmore-Merrick Central High School District – Payroll (2023M-87)
… Objective Determine whether Bellmore-Merrick Central High School District (District) officials accurately paid employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Opinion 92-57
… -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest and Penalties (by … note that the correctional facilities had their own sewer system until recently. Water and sewer service is presently …
https://www.osc.ny.gov/legal-opinions/opinion-92-57EDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 90-29
… by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of the … 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe that such money … departments are often designated as the agency responsible for the collection and administration of restitution and …
https://www.osc.ny.gov/legal-opinions/opinion-90-29