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Opinion 97-11
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Article 18 of the General Municipal Law does not authorize a city to require members of the city's housing authority to … whether article 18 of the General Municipal Law authorizes a city to require the members of the housing authority …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 92-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - appearance at attorney's …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 96-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … case results in a default judgment. You ask whether a town or village is entitled to the fee provided for by General … public authority which operates a toll highway, bridge and/or tunnel facility, such as the Thruway Authority (see Public …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 99-6
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 97-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE … of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 88-21
… AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which room(s) used for … park lands within a subdivision may be used by a village to construct an indoor recreational facility. But a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 95-19
… previously paid) CITIES -- Powers and Duties (authority to issue bonds to prepay certain employer retirement contributions which … OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to prepay certain employer retirement …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 88-53
… 16, 1988 Terence M. O'Neil, Labor Counsel City of Mount Vernon … Whether compensation paid to police officers or …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Accidental Disability – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Accidental Disability
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityOpinion 91-56
… (as including accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC … subdivision thereof shall not be deemed a liability for the purposes of this section. (emphasis added) The … to the Authority. The term "liabilities" is not defined for purposes of section 2828. "Liability", however, is a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 98-16
… "on or before" in connection with the payment of moneys is that the money must be paid immediately on the designated …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 96-6
… 18, 1996 John T. Biscone, Esq., Town Attorney Town of New Scotland 1 Former Town Law, §104 was repealed (L 1964, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Opinion 88-67
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL … employee receives a direct or indirect pecuniary benefit from a contract, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … chief of police so as to entitle the chief to an increase in salary depends on the intent of the parties to the … Consistent with this policy, we believe that the meaning and intent of the collective bargaining agreement …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 95-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 95-25
… of provisions of section 54-a of the State Finance Law to payments provided in the aid to localities budget) WORDS AND PHRASES -- "Notwithstanding … Provision of Law" (meaning of for purposes of the aid to localities budget) STATE CONSTITUTION, ARTICLE VIII, §10; …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-8
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws … resolution or regulation. The city charter provisions in question were enacted first by the State Legislature and … 625, 55 NYS 1149; see also Huttlinger v Royal Dutch West India Mail , 180 App Div 114, 167 NYS 158; Seventy-Eighth St. …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Town of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringState Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property tax … Assessment Value (AAV). Auditors identified an error in the Tax Department's calculation in 2006 that caused … period. Of the 553 payments, 380 were transacted, meaning the payment was either electronically deposited into …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-audits