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Opinion 91-17
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … pursuant to the exception to competitive bidding in General Municipal Law, §103(8), under a group purchasing … which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask whether a county may …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 98-3
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Pursuant to the State Education Law, providers, such as the Mill Neck School, are reimbursed by the State … we determined that just $214,712 of this amount should have been allocated to the Mill Neck School. We also found … identified by our audit and take action to recover such reimbursed expenses as appropriate. Mill Neck School …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualDiNapoli: Tax Cap Set at 2% in 2023
… that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. … 13 villages. "Allowable tax levy growth will be limited to two percent for a second consecutive year," DiNapoli said. … costs higher than expected or planned, making it harder to adhere to the tax cap as they prepare their budgets for …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Opinion 91-6
… and supplies by a political subdivision through the New York State Office of General Services, subject to rules … consolidations, codifications or restatements of pre-1953 special or local laws applicable to a local …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 94-26
… BID within village) GENERAL MUNICIPAL LAW, §§980-b, 980-k: A town may establish a business improvement district, the … the limitation on district assessments in section 980-k is computed with reference to general town taxes within the … within the area of the town within the village. Article 19-A of the General Municipal Law (§980 et seq.; L 1989, ch …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Executive Order - Ensuring Diversity and Inclusion
Every State employee is treated equally before the law and has the right to full enjoyment of the protections, rights and obligations provided by law.
https://www.osc.ny.gov/files/procurement/pdf/executive-order-equal-opportunity.pdfFOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
https://www.osc.ny.gov/files/help/pdf/foil-subject-matter-list.pdfOpinion 88-54
… in the opinion. IMPROVEMENT DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an extension to a consolidated water district prior to the effective date …
https://www.osc.ny.gov/legal-opinions/opinion-88-54V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… or meeting certain objectives in accordance with New York State law. Fund is required on all transactions. Fund is … The Trees are organized as follows: BUDGETARY BASIS FUND TREE Level 1: Total Funds Level 2: Fund Category Level 3: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… opportunity that is published in the Contract Reporter or State Register will be considered to have satisfied the … of Article 4-C by publication in the Contract Reporter or State Register, it remains the procuring state agency's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesOpinion 91-12
… the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You … General Municipal Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Archived: Legislative Session 2021–2022
… member of the New York State and Local Retirement System (NYSLRS) and the New York State Teachers' Retirement System … notice of a data breach or network security breach, the chief information officer or, where appropriate, the chief … for designated beneficiaries in the New York ABLE program. Investment Standards – Signed into law on July 21, 2022 as …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Opinion 99-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … within the extension. You inquire as to the procedure by which the outstanding indebtedness issued for the water … and extensions. Similarly, you inquire as to the procedure by which the outstanding indebtedness issued for the sewer …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of to the credit of the real property within the district by any equitable method described in the proposition ( id .). … public authorities provides that transfers of property by a municipality to the authority are exempt from referendum …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… businesses. Automotive facilities may be registered or licensed as multiple businesses. For example, many … 24,000 unique facilities, because some are registered or licensed to perform multiple functions. Another 23,600 businesses registered or licensed within the past six years had expired …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesOpinion 2001-11
… of interest of municipal officers and employees and, inter alia , prohibits certain interests in municipal contracts. A … adopted pursuant to section 104-b must provide, inter alia , that when competitive bidding is not required by law, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 88-33
… pay the cost of the improvements. This is in reply to your letter concerning the authority of a sewer district to … the establishment of a sewer district be assessed on the benefit basis, the cost of operation and maintenance must also be assessed on a benefit basis. Under section 199 of the Town Law, the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 94-15
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of … EDUCATION LAW, §1709(12), (12-a): Extraclassroom activity funds and endowment funds, including donations made to a school district from …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 92-3
… town planning board has a conflict of interest prohibited by General Municipal Law, article 18 under the following … also state that the chairman approves vouchers submitted by the engineer for services rendered to the planning board. … Based on the foregoing provisions, a voucher submitted by the consulting engineer is a "contract" because it is a …
https://www.osc.ny.gov/legal-opinions/opinion-92-3