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Opinion 2002-5
… preservation); (referendum requirements in connection with establishment for acquisition of development rights for … Monies in the fund may be invested in accordance with General Municipal Law §11. A town also may issue bonds … of certain area farms. The monies would be accumulated with monies from similar appropriations in subsequent fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 89-24
… Law, §§801, 802(1)(f), 805-a, 806: A school board member does not have a conflict of interest pursuant to Article 18 … St Comp No. 79-626, unreported). Section 2103(4), however, does not prohibit a person from serving on the board of … of another school district. Furthermore, section 2103(4) does not prohibit a school board member from holding a …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-54
… sale of such obligations by the town to the bank, are all "contracts" (see General Municipal Law, §800[2]; 1991 …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 2001-9
… county governing board members to recuse themselves from all discussions relating to not-for-profit corporations for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 91-9
… the annual estimate submitted by the board of estimate and apportionment, including an item for general contingent … estimate prepared by the city's board of estimate and apportionment and whether an amount estimated for … the annual estimate submitted by the board of estimate and apportionment ( cf. SCCL, §75, which otherwise prohibits a …
https://www.osc.ny.gov/legal-opinions/opinion-91-9XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify each fund … Article 6 of the State Finance Law requires the Comptroller to classify each fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrUnified Court System Bulletin No. UCS-81
… paid in the first paycheck in 2005. However, in accordance with the new method of payment, these two days will be paid … of New Hire or Concurrent Hire) after January 1, 2004 with no subsequent status change and who are still active December 31, 2004 with the same or different salary rate, the prorated salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesImplementation of Selected Aspects of the Climate Mobilization Act
… over 25,000 square feet, or multiple buildings on the same tax lot that together exceed 50,000 square feet, are required … building. Each building classification has a GHG emissions cap based on its square footage and occupancy group. Building … as compliance notices placed on the last page of property tax bills—were unlikely to reach the intended audience. …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actState Agencies Bulletin No. 1852.1
… If an employee is unable to substantiate business use, all miles driven are deemed to be for personal use, and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedOther Bulletin No. 66
… position must be included on the General Comments page. All other employees (including employees on a Leave With Pay, … NPAY770 – One Time Payment Report This report identifies all employees who received the April 2023 LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 62
… position must be included on the General Comments page. All other employees (including employees on a Leave With Pay, … NPAY770 – One Time Payment Report This report identifies all employees who received the April 2022 LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilOther Bulletin No. 74
… position must be included on the General Comments page. All other employees (including employees on a Leave With Pay, … NPAY770 – One Time Payment Report This report identifies all employees who received the April 2024 LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-74-april-2024-state-university-construction-fund-scf-civilOther Bulletin No. 56
… Other Bulletin No 56 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civilOpinion 90-60
… GARBAGE -- Solid Waste Facility (validity of installment purchase contract to finance recycling center under General … §§109-b, 120-w: A county may enter into an installment purchase contract to finance the construction of a recycling … opinion that the "lease" agreement contemplated is a lease-purchase or installment purchase contract and not a true …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 90-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need … Whether the establishment of a service award program for the volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 90-39
… to be raised by tax for fire district purposes against all "taxable real property" in the district and cause the …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 2005-3
… the qualified voters of the district, “any former school site or lot, or any real estate the title to which is vested … for the sale of “former” schoolhouses and sites, when the site of a schoolhouse has been changed (see Education Law … express terms, authorize the sale of a “former” school site or schoolhouse and, therefore, do not authorize the sale …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2006-11
… in the store, that he does not receive commissions for auto parts purchased by the town and that his job at the … (General Municipal Law §800[3][b], [c]). A "contract" for this purpose means any claim, account or demand against … adopt codes of ethics setting forth standards of conduct for the guidance of its officers and employees. The code of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2006-4
… MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a … government deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying federal … (see 12 USC §21 et seq .) or a corporation, other than a trust company, organized under or subject to the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 2008-6
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police … unused vacation leave for the next subordinate officer in a village police department results in an … police commissioner, who is the permanent full-time head of the village police department, you indicate that, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6