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Opinion 88-41
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of … such programs with town property. This is in response to your letter concerning the expenditure of town funds for fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 2005-9
… 2102-a of the Education Law if he or she was elected to the component school district board prior to July 1, 2005, … by chapter 263 of the Laws of 2005, provides that every trustee or voting member of a “board of education” of a … a school board member (Education Law §2102-a[1]). 1 Each trustee or board member must demonstrate compliance with the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1468
… agencies of OSC’s automatic processing of the April 2016 Security Performance Advances and provide instructions for … bargaining units who meet the eligibility criteria: Security Services Unit (SSU) BU01 and BU21 Agency Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1468-april-2016-security-performance-advancesState Agencies Bulletin No. 1555
… Date Current Salary Maximum 001X Job Rate (Step 7) 004X Long Step 1 (Step 8) 005X Long Step 2 (Step 9) 007X Long Step 3 (Step 10) 9900 Long … criteria and have a Payroll Status of Active or Leave With Pay on the payment effective date with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1555-april-2017-security-performance-advancesState Agencies Bulletin No. 1643
… Security Performance Advances and provide instructions for payments not processed automatically Affected Employees … and BU91 Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible … appropriate 2015 Salary Schedule (or 2014 salary schedule for BU 31). Chapter 261 of the Laws of 2012 implemented the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1643-april-2018-security-performance-advancesOpinion 91-54
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of local taxes "authorized by the Legislature"; 1990 Opns St Comp No. 90-39, p 88; 1984 Opns St Comp No. 84-49, p 60). …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 2000 - 13
… in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual … in a second volunteer company is automatically deemed to have vacated his or her membership in the first fire … fire company. Town Law §176-b contains provisions relative to volunteer members of fire district fire companies. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… [read complete report – pdf] Audit Objective Did Henrietta Fire District (District) officials properly distribute … collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the … Insurance Law and relevant case law, when a fire district’s fire department is comprised of both paid firefighting …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 90-28
… before the agencies specified in the statute (see 1970 New York State Legislative Annual, pp 205, 539), it is well …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 91-33
… CPLR §2601 must be deposited in interest-bearing accounts. Funds held for particular actions or proceedings may be … to section 8(11) of the State Finance Law, to deposit the funds into a depository designated by the State Comptroller … need not be maintained for each such action or proceeding. Funds held for particular actions or proceedings may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Opinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, … (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 90-4
… Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … entire cost of the dredging may be assessed against the property benefited. If the village authorizes such dredging, … issuance of bonds if the village has an interest in the property during the time the obligations are outstanding. …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Comptroller DiNapoli Releases Municipal Audits
… projects and encourage the creation or expansion of new business, significantly affecting CIDA’s viability. CIDA has …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 276
… Purpose To notify Executive Branch agencies of the procedures for processing Military Stipend payments … contact person, phone number, and if available, e-mail address. Note: The orders must state that the activation is … position attributes on the Position Management panels to change the employee's pay basis code to BIW (biweekly) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001Opinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … land originally acquired by a county for non-payment of taxes. The county conveyed the property to the town for …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 96-1
… 2000 Daniel T. Smith, Esq., Attorney for the Fire District Indian Lake Fire District No. 2 … Whether approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Protection of Child Performers
… (NYCRR) and Article 4-A of the State Labor Laws (Law) were established to protect child performers, including … for monitoring compliance with all parts of the Law and NYCRR. The Law and NYCRR establish certain responsibilities and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift … FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 89-57
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements … may contract with the town in which the village is located for the town to repair and improve certain village streets. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … respect to fire district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not … general authority with respect to these matters. General Municipal Law, §806 requires each county, city, town, village …
https://www.osc.ny.gov/legal-opinions/opinion-89-20