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Opinion 91-46
… In reaching its conclusion, the Court discussed the home rule powers conferred upon counties by article IX of the … officers to whom article XIII, §7 does not apply. The Appellate Division decision in Levy , supra , supports this … in Blass v Cuomo , _____ AD2d _____, 570 NYS2d 326, the Appellate Division, Second Department, held that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Forfeiture of Benefits for Convicted Felons
… to public office, the prosecuting agency may commence an action for pension forfeiture in the supreme court of the … In order to obtain an order reducing or revoking a public official’s pension under the Public Integrity Reform Act, the … to reduce or revoke a public officer's pension following notice and a hearing. Rev. 7/24 (Return to Top) …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOpinion 88-79
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … ART. VIII, §1; GENERAL MUNICIPAL LAW, §99-h(2): A village may use "program income" derived from a federal Urban Development Action Grant to provide grants or …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… This chapter provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New York State. These responsibilities are … This chapter provides an overview of the Executive Budget State Comptrollers responsibility for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reports such a charge, a cash payment equal to one-half of the amount billed. You inquire whether this proposed … Whether this proposed incentive payment constitutes a gift of town funds in violation of Article VIII 1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-56II.3 Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for … and execution. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 … and process of the constitutional system of budgeting in New York State which vests in the Governor primary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewConstitutional Amendment on Debt
… state-funded debt, and the refunding of state debts. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtOpinion 2005-6
… classroom. Inasmuch as the proposed use in the instant case is of an auditorium, the issue of whether this …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 92-5
… supersede those prior opinions to the extent inconsistent with the analysis and conclusion herein. It is a …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 88-20
… Specifically, County Law, §216 provides that a courthouse cannot be removed from its location in a city or … authorized under that section as a condition to moving the courthouse. There is no other statute of which we are aware … the county may, pursuant to County Law, §216, relocate the courthouse to another location in the county. In our view, …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Town of Homer – Conflict of Interest (2022M-148)
… and owner of a welding company which provided repair work to the Town, totaling $8,571, during our audit period. As … in the welding company’s contracts with the Town pursuant to New York State General Municipal Law Article 18. We also … procurement policy by obtaining two verbal quotes prior to awarding contracts to the Board member’s company. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Opinion 89-31
… Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not … drafting defects made it incapable of enforcement. The Appellate Division affirmed the Supreme Court's judgment … filed pursuant to Municipal Home Rule Law, §37. The Appellate Division, however, while affirming on the grounds …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk … 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Opinion 91-32
… or settlement of (devaluation of real property located near solid waste facilities) CONSTITUTIONAL LAW -- Gifts and …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 2004-6
… -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical … municipality, or to maintain such historic edifices for public use under such terms and conditions as may be stated …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6XII.2 Expenditure Policies – XII. Expenditures
… has outlined policies, procedures, and guidance for Business Units when making payments to vendors doing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesOpinion 91-60
… accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and Breeding Law, … 411; Ronan v Levitt , 73 Misc 2d 35, 341 NYS2d 176 affd 42 AD2d 10, 344 NYS2d 624, mot for lv to app den 33 NY2d 514, … in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 91-2
… being conducted by the comptroller, and, in a proper case, to bring with him, a book or paper". We believe this …
https://www.osc.ny.gov/legal-opinions/opinion-91-2