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Opinion 93-15
… by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN … treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the … Whether pursuant to Town Law 123 the board of trustees or the separate …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 89-18
… courses of training required of assessors. A town is entitled to recover unauthorized payments made to an … an appointed or elected assessor or an assessor-elect is entitled to reimbursement from the State for his or her … to the welfare of its officers and employees. A town is also authorized to supersede any provision of the Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 96-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF … insurance is placed, but who does not receive a commission on the town's insurance and is not an officer, director, … , 91 Misc 2d 1041, 399 NYS2d 173; Lynd v Heffernan , 286 App Div 597, 146 NYS2d 113), it is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Oversight and Enforcement of the Rechargeable Battery Law (2021-S-19) 180-Day Response
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19-response.pdfRate Chart - CUNY Labor Law Section 220 - Auto Mechanic, Auto Mechanic (CUNY), Machinist
Attachment from Payroll Bulletin No. CU-372
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-372-attachment.pdfNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfOpinion 98-24
… services are accepted by the commanding officer of the assisted fire company or department under that section is … to the same extent as if he or she were a member of the assisted fire company or department. The effect of this … 209-i(1-a) is treated as if he or she were a member of the assisted fire company or department during the time services …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 91-33
… MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by … for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account and pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Oakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Opinion 92-41
… According to your inquiry, the fire district in question is located on a narrow island in a town. You state that in … do so. In determining whether implied authority exists, it is well established that: [a] power not expressly granted by statute is implied only where it is 'so essential to the exercise of …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 99-2
… funded by Consolidation Local Highway Assistance Program [CHIPs] moneys allocated for local highway projects be …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Ashville Fire District – Procurement and Board Oversight (2025M-81)
… readiness and public trust. The board of commissioners is also responsible for the overall financial management and … behalf of taxpayers. This includes ensuring that equipment is acquired in a cost-effective manner by creating as much … as possible. A well-planned solicitation effort is important to reach as many qualified vendors as possible. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Oversight of Mental Health Education in Schools (Follow-Up)
… health instruction in the kindergarten–Grade 12 health curriculum. With the passage of the legislation, which … and implemented the required mental health education curriculum. Furthermore, we determined that, for many school …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followOpinion 90-10
… in a reasonably safe condition extends not only to the road surface and shoulders, but also applies to other … advisory council is further required to carry out any other duties, tasks or responsibilities, consistent with … which seek approval for the use or development of any open space area listed in the town's "open space index" …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 88-44
… engineering firm with which the town has contracted for services has a prohibited conflict of interest in the … engineering firm with which the town has contracted for services has a prohibited conflict of interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 98-10
… MUNICIPAL COOPERATION -- Streets and Highways (town repair and maintenance of village streets); (source of … streets) STREETS AND HIGHWAYS -- Highway Department (town repair and maintenance of village streets) -- Repairs (by … concerning a contract between a town and a village for the repair and maintenance of village streets. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 2003-1
… WATER DISTRICTS -- Extension (cost charged only against properties in extension) TOWN LAW §202(5): Pursuant to Town … extension to a town water district is charged against only properties within the extension. The extension may also be … to an existing town water district is borne solely by the properties within the extension. Towns are authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 99-15
… Law, §300 provides that all real property within the state is subject to taxation unless exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real … only by general law. Based on the foregoing, we believe it is clear that the amount needed to be raised by a village by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 90-31
… composed of a member from each town board. The committee is empowered to acquire necessary real property in the name … No. 88-49, p 98) performing a public duty. Further, there is nothing in the General Municipal Law which suggests an … Therefore, we believe General Construction Law, §41 is applicable and that, unless the towns may provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-31