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Opinion 96-2
… the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax … DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax … -- Refunds and Chargebacks (authority of village to charge library district with proportionate share of tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 2001-15
… (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) … is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of real property …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2001-7
… within extension) TOWN LAW §§198(5), 202(5); MUNICIPAL HOME RULE LAW §10(1)(ii)(d)(3): A town may not impose, upon properties within a new extension to a public parking district, a one-time "entry … Attorney Town of Riverhead 1 Although apparently not at issue here, we note that Town Law §206-a sets forth a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial … action. … Determine whether the Middletown No 1 Fire District District Treasurer filed the required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Reporting Regulations 315.2 & 315.3
… unit of government or organization obligated or agreeing to make contributions to the retirement system on behalf of its employees. (b) The term employee shall mean an individual performing services for the employer for which … the means and methods of what work will be done and how the work will be done. (c) The term independent …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Opinion 96-12
… discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal year … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a … (compare Village Law, §5-510). Moreover, fire districts do not have home rule power to adopt a local law superseding …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 95-29
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … and dissolve the district. Moneys received from the sale of the property and facilities of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 95-7
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (as "governing body" of district); (authority … -- Procedures (authority of district governed by separate commissioners to participate) GENERAL MUNICIPAL LAW, … district which is governed by a separate board of commissioners is a district for purposes of article 5-G of …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 90-17
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 92-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to be paid by fire district taxation (1976 Opns St Comp No. 76-431, unreported; 9 Opn St Comp, 1953, p 204). That …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property … or function, such as the administration of a municipal justice court, municipal snowplowing or the centralization of …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerConflicts of Interest of Municipal Officers and Employees
… government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … relationships with your municipality are prohibited. Who does the law apply to? If you are an officer or employee of a … an interest in a municipal contract does not necessarily mean that your interest is prohibited. In order for the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 95-17
Whether in lieu of selling the sand and crediting the proceeds to the townwide general fund the town board may transfer the sand to a town sewer district without consideration The town board would then sell the sand to generate revenue for the sewer district
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … this statement was made by the court which generally would hear appeals in which the Comptroller's approval of a sales …
https://www.osc.ny.gov/legal-opinions/opinion-92-17United HealthCare – Overpayments for Services Provided by Dr. John Gomes
… “participating providers” directly based on claims they submit for the services rendered. Members pay a nominal co-payment to the participating provider for the … on January 6, 2011. United paid $5,228 on the related claim, and the member’s out-of-pocket portion of this claim …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Purpose To determine whether Orthopedic Associates of Long Island, LLP waived Empire Plan members’ … audit focused on claims submitted to United by Orthopedic Associates of Long Island, LLP (Orthopedic Associates), a …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority contracts with a residential … involving the administration or operation of the program. You ask whether a tenant member of a public housing authority …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Copiague Fire – Mechanic Shop Operations (2021M-93)
Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-2021-93.pdfOpinion 88-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … as all persons similarly situated are included within the classification and all such persons are similarly treated. Differentiation in classification or treatment generally will be upheld if it …
https://www.osc.ny.gov/legal-opinions/opinion-88-25