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Opinion 91-55
… "by deducting from gross revenues of the preceding year all costs of operation, maintenance and repairs for such year ..." The exclusion may be granted only if the revenues … by direction of the public service commission (see 16 NYCRR 197, Balance Sheet Account No. 261). Section 6-k was …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 91-53
… a local law subject to permissive referendum is adopted. (2) A town board member may be appointed deputy supervisor and … incompatible or otherwise prohibited by law (see, e.g., 20 Opns St Comp, 1964, p 473). With respect to the salaries …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … services within the fire protection districts. You state that the town is considering the provision of …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 92-15
… AND POLICE PROTECTION -- Disability Benefits (payment for partial disability attributable only in part to … for section 207-c benefits, a county that has been a party to a workers' compensation proceeding is bound by the … [collateral estoppel inapplicable when municipality not party in interest to workers' compensation proceeding and not …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 2002-5
Whether a town may provide in its next fiscal year proposed budget an appropriation funded by real property tax monies for the purchase of certain farms
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 88-33
… established by resolution of the town board on September 16, 1959 to serve one particular subdivision in the town. …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 99-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). Given …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 98-9
… 25 Opns St Comp, 1969, p 90; 19 Opns St Comp, 1963, p 24; 16 Opns St Comp, 1960, p 478). These opinions also indicate …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 89-24
Whether a person who is a member of the board of education of a city school district has a conflict of interest
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 90-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SUPERINTENDENT OF … (2) and 153 do not condition the superintendent's actions on approval of a conservation advisory council or …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 2005-7
… trust company, (3) notify the bank or trust company of the date on which the interest-free or penalty‑free collection …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify each fund … by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrHiring Public Retirees – When Employees Retire
… should be aware of the laws governing how much retirees can earn in post-retirement employment without affecting … Retirees can find details in our publication, What if I Work After Retirement? . If a retiree earns more than the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesOpinion 92-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 2002-2
… A service award program may provide for a participant to earn service credit after attaining the program's entitlement … upon reaching entitlement age in order to continue to earn credit after entitlement age. A service award program, … award at the program's entitlement age and to continue to earn service credit while receiving such payment. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0State Agencies Bulletin No. 835
… agreement. Revised Method of Calculation Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… with respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which a contract … being spent appropriately with responsible contractors; and The procurement record on file with the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityOpinion 90-60
… installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC CONTRACTS -- Installment Purchases (to finance construction of recycling center under General Municipal Law, §120-w) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 92-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … on securities deposited in lieu of); (mandatory nature of withdrawal provisions); (procedure for withdrawal upon … does not have discretion to refuse to permit the withdrawal of retained percentages when proper securities of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 90-39
… of a fire district annually to prepare and file with the budget officer of each town in which the fire … tax" on exempt properties on behalf of a fire district. With respect to whether a town, pursuant to its home rule … to adopt and amend local laws, not inconsistent with the Constitution or any general law, relating to " its " …
https://www.osc.ny.gov/legal-opinions/opinion-90-39