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Opinion 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-2009-2Opinion 90-26
… issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL … maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not expend … this project in excess of the amount set forth in the bond resolution approved at referendum. In order to increase the …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 90-54
… the State and Local Retirement Systems constitute marital property subject to the equitable distribution provisions of … payable from the Retirement System constitute marital property subject to the equitable distribution provisions of … for a post-retirement death benefit, that benefit is the property of the post-retirement death benefit designated …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 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 2007-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) … may record time actually spent by the elected official to perform an official duty, but may not record blocks of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 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-88-59Find Opportunities to Do Business with New York State
… resources to help you find the state bid opportunity thats right for you and your business …
https://www.osc.ny.gov/state-vendors/resources/find-opportunities-do-business-new-york-stateOpinion 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 98-5
… a "contract" includes any express or implied claim, account, or demand against or agreement with a municipality … constitute a "contract" because the voucher is a claim, account or demand against the county (see 1985 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 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 2001-15
… to dissolve district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- Disposition of (a service contract of a lighting … comprised wholly of corporate and nonresidentowned property and for which services have been provided may be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2000-7
… Contract (fire commissioner as officer and stockholder of company contracting with fire district) -- Maintenance … contract and his compensation from the corporation is not directly related to the contract. The fire district has … section 802(1)(j) provides an exception for "purchases or public work" by a municipality located within a county having …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2000-24
… opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) POLICE … Law §72-i, joint acquisition of lands and erection of memorial buildings by adjacent villages; General Municipal … of police protection as a joint service 1 . December 20, 2000 Peter M. Weiler, Esq., Attorney at Law Old Brookville …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentInformation Technology Governance – Information Technology Governance
… The following guidance is intended to make oversight less daunting by providing a path for …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… Invitation for Bid (IFB); the evaluation criteria; and the winning bid or proposal. OSC may request additional … a bid protest, OSC requires that all relevant bids (winning, rejected or protested) be submitted with the … a bid protest, OSC requires that all relevant proposals (winning, rejected or protested) be submitted with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… difficult for the city to find savings without affecting services over time. The budget gaps, which could reach $10 …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budget