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Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 88-47
… statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village taxes is not barred by any of the statutes … would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (District) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … the Program In accordance with New York State Insurance Law (Insurance Law), FFI tax proceeds are generated from a tax, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 89-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … Town boards are also authorized to determine, in accordance with applicable civil service and other … (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer upon the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 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-90-31Opinion 2000-8
… with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services (county health … with a member of a not-for-profit corporation providing home health care services to county) HEALTH AND HEALTH … who partners with a nonforprofit member that provides home health services to the county has a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 94-27
… pursuant to section 200 (Town Law, §200[10]; 24 Opns St Comp, 1968, p 459). The expense of the improvement is to … undertaken pursuant to section 200 (see, e.g., 1981 Opns St Comp No. 81-353, p 385; 32 Opns St Comp, 1976, p 85; 27 … Office with respect to any such act. December 31, 1994 Murray N. Jacobson, Esq., Town Attorney Town of Clarkstown …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 93-26
… Law, §§190, 198[10-f], 209). Once an ambulance district is established, the board is authorized, inter alia , to contract on behalf of the … ambulance services (see 1982 Opns St Comp No. 82-26, p 33). Notwithstanding the apparently mandatory language …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 95-28
… moneys by local governments, including towns. Insofar as is relevant here, section 11 authorizes local governments to … the United States of America. Each of the regional FHLBs is a separate corporation, owned by those savings and loan … The issuing bank's obligation under the letter of credit is, however, independent of any underlying contractual …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 88-74
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … in the erection of memorial monuments for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; … the erection of a memorial monument for veterans of the armed forces. It provides further that: "The governing board …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 94-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Powers and … state the views, opinions or positions of such individuals on matters involving the board on which they serve. Moreover, … NYS2d 675; Schulz v State, 148 Misc 2d 677, 561 NYS2d 377 app dsmd 175 AD2d 356, 572 NYS2d 434, lv den 78 NY2d 862, 578 …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 89-62
… ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from signing nominating petitions for two … The nomination of candidates for fire district office is governed by subdivision 7 of section 176 of the Town Law … qualified voters of the district and, if such a resolution is adopted, the requirements of the resolution must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 95-9
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 90-7
… incurred under these provisions. The term "public entity" is defined broadly in subdivision 1(a) of section 18 to … agency, constituting a public benefit corporation." It is clear, therefore, that the IDA is a "public entity" within the meaning of Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-28
… with advance planning to study feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et seq.; GENERAL … of the feasibility of providing comprehensive, county-wide wastewater treatment. Presently, there exists only one sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 89-6
… However, this statute does not expressly state who is to be the ultimate recipient of those funds. In Goodman v … treasurer, they rarely indicate the governmental body that is to receive title to them or for whose benefit they are to be applied. It seems clear that the ultimate recipient is the one to whom payment is to be made. Consequently, we …
https://www.osc.ny.gov/legal-opinions/opinion-89-6VI.2.B Policies/Laws – VI. Budgets
… and/or purchase orders. Any amount in the reserve is not available for any type of financial transaction. Only … appropriation by law; the maximum life of an appropriation is two years and every such law making a new appropriation or … sum appropriated, and the object or purpose to which it is to be applied; and it shall not be sufficient for such law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsExamination of Penalties and Interest Payments
… Purpose The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation … Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB … The objective of our examination was to determine the extent to which NYSIF was penalized by the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsOpinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county … Whether a member of a county board would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 89-22
… Misc 379, 85 NYS2d 54, affd 275 AD 492, 90 NYS2d 650, affd 300 NY 533, 89 NE2d 253). However, in Magliano v Merckling , …
https://www.osc.ny.gov/legal-opinions/opinion-89-22