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Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 229). In support of our conclusion, we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 97 - 12
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 91-60
… the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other public corporations (NY Const, art X, §5; Patterson , supra ), we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … as provided in Municipal Home Rule Law, §34 (Heimbach v Mills, 67 AD2d 731, 412 NYS2d 668). It is well settled, … demonstrated a desire or design to pre-empt the subject matter of the proposed local law (Albany Area Builders …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 93-27
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (superseding sales tax … of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not adopt a local law to provide that its cash share be so used. You have …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Agencies Bulletin No. 1303
… earnings paid in paychecks dated: Administration: 1/02/13 through 12/31/13 Institution: 1/10/13 through 12/26/13 2013 Form Content The information which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 961
… Retirement Registration Number* as provided by TRS in the Reg Nbr: field. Enter “Contributing” in the *Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemState Agencies Bulletin No. 1231
… value of the withholding allowance(s) as claimed in the Federal Tax Data page. Box 4 Net Income This box is only … (Exempt under tax treaty) and 00 (Not Applicable). Box 7 Federal Tax Withheld This box is populated with the value of … “0” if no taxes were withheld. Box 8 Withholding by Other Agents The State of New York does not withhold for other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 98-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … Law benefits accruing to the volunteer firefighter if injured during the time such services are rendered. You ask … for VFBL benefits accruing to a volunteer firefighter injured during the time services under section 209-i(1-a) are …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 93-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the case of People v Wirtschafter , supra , the Court of Appeals stressed the difference between an application for …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 97-13
… firefighter serving a disciplinary suspension may not earn points for training courses taken during the … firefighter in a fire district fire department may not be granted points for training unless the training is … earn points toward a year of firefighting service while suspended for misconduct …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 95-29
… DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a … sold assumed by the purchaser. This alternative, however, does not apply in the case of a sale to a public authority. … …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 92-34
… §1809-a: When a city receives partial payment of a parking fine or penalty and/or a mandatory surcharge, the city may … 1991 (L 1991 ch 166, §374; as amended by L 1991 ch 526, §2). To our knowledge, the provisions of this section have not … courts and administrative tribunals are obligated to make good faith efforts to collect the entire amount due. To this …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 94-5
… of the town board, commission, department or agency as a body. While the report may include information such as a … added) was vetoed by the Governor because it contained "language so broad in application that it could easily give …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-4
… that: The term signature includes any memorandum, mark or sign, written, printed, stamped, photographed, engraved or … thereof is otherwise precluded pursuant to law (30 Opns St Comp, 1974, p 21; see also General Construction Law, … a signature stamp upon his or her docket books (30 Opns St Comp, 1974, supra), but that, because of the specific …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… requirement. The Rehabilitation Act of 1973 requires airport (and terminal) operators to be responsible for … sector, PANYNJ did not have written agreements between the airport operator and terminal operator allocating … for meeting the boarding requirements with all airport operators and carriers, as required by federal …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… U.S. Treasury. If an agency uses an electronic system to draw funds, the refund should be processed within that draw system if the account is still open on the draw system. Otherwise refunds should be prepared and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsState Agencies Bulletin No. 2177
… instructions for processing the 2023 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees: Interest … employees Agreement), between the State of New York and NYSCOPBA provides for a uniform allowance. This payment, … payment is made in a separate check and there will be no direct deposit for this payment. Eligibility Criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestCity of Newburgh – Budget Review (B23-6-9)
… a budgeting technique used by the City to account for open personnel positions. However, the use of a “vacancy factor” may not be prudent, as it leaves personnel services appropriations with insufficient amounts … to cover expenditures. As a result, the appropriation for personnel services is likely underestimated by as much as $2 …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9CUNY Bulletin No. CU-806
… Payment will be made in a separate check dated February 6, 2025. There is no direct deposit for this payment. … taxable gross, and is subject to all employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-806-2024-city-university-new-york-cuny-nurses-health-specialty