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New York State Comptroller Thomas P. DiNapoli Gives Best Wishes For New Year, 01/01/15
… “New Year's Day is a fresh start and a time to embrace new goals derived from lessons learned over the past year. Across the state from Buffalo to … New Years Day is a fresh start and a time to embrace new …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-thomas-p-dinapoli-gives-best-wishes-new-year-010115Opinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … use had been abandoned by the city (see also Matter of Central Parkway , 140 Misc 727, 251 NYS 577; cf . Stillwell v … in light of the holding in Board of Education of Central School Dist. No. 1 v Miles , 15 NY2d 364, 259 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 2009-2
… as a part of the general levy for town purposes ( see 1989 Ops St Comp No. 89-54, at 122; 1986 Ops St Comp No. 86-45, at 74). 2 Town Law § 209-q (13) (a), … area of the town outside of any villages ( see e.g . 1987 Ops St Comp No. 87-27, at 43; Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Viewing Your GASB Report – Governmental Accounting Standards Board
… dating back to State Fiscal Year 2015 are available). Your report can be generated as a PDF or Excel file, which you can … Board GASB Statement No 68 employers can view their GASB report in Retirement Online …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportOpinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting … Whether the fire district may give to the fire company the cash equivalent of the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the town clerk is required by law to record the names of all persons present at a town board meeting …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under … Whether a village may hold the proceeds of unneeded village real property sales to finance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… implied therefrom (Town Law § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , … 458 NYS2d 543, rearg den 58 NY2d 824, 459 NYS2d 1030; 1996 Ops St Comp No. 96-10, at 26 [unexpended balance of a fire … irrespective of the source of the monies ( see e.g. 1970 Ops St Comp No. 70-174; compare General Municipal Law § 94 …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Research Vendor Information
… these resources or guarantee their accuracy. Financial and Organizational Capacity Legal/Regulatory Authority to Do …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationOpinion 88-59
… OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … Whether the village justice may be paid the salary budgeted for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 92-22
… of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES … representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, … (d): The comptroller of a village which prepares its own assessment roll may maintain a private tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-32
… reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL … authorize the purchase price to be paid to the town on an installment basis, secured by a purchase-money mortgage. You … society would pay the purchase price for the depot on an installment basis, without any stated interest, over a number …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 97-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … INSURANCE LAW, §§9104, 9105: Unless otherwise provided by special act, the members of a volunteer fire department … be used for the benefit of the department, as determined by the members of the department. Sections 9104 and 9105 also …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-18
… DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide … Villages (authority to transfer responsibility for service award program to joint fire district) VILLAGES -- Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2000-14
… Opns St Comp No. 83-94, p 114). Accordingly, based on the holdings in NYPIRG , supra, and Incorporated Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2001-2
… DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS … required in order to be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2001-4
… and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in … during the time the assessor would be performing duties in connection with the revaluation. After the completion of the … for a limited, fixed number of hours and that the work in connection with the revaluation would cause an increase in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Overview – Employer Contributions and Rates
… calculate your annual invoice and bill you for a portion of the cost of your employees’ benefits, contribution rates are announced … later. The following pages will explain the Fund’s sources of income, your annual employer contributions and how … Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost …
https://www.osc.ny.gov/retirement/employers/contributions/overviewComptroller DiNapoli Releases State Audits
… 2014 (2014-S-58) The department has adequate procedures in place to ensure that it accurately reports its assessable expenses in all material aspects. However, the department needs to … March 31, 2014. Auditors identified about $3.3 million in inappropriate Medicaid payments, including $1,335,151 in …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-audits