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Opinion 89-64
… principally as a village (see Village Law, Article 17). You indicate that the village/town board of trustees is … the parcels as open space within the village/town. You also indicate that the board of trustees engaged the … before entering into negotiations with the owner. Finally, you indicate that, after extensive negotiations, the board …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 88-11
… in the judgment of the appropriate village officials, will result in the best price or the most beneficial terms for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Understanding the Audit Process
… The State Comptroller periodically examines the fiscal affairs of …
https://www.osc.ny.gov/local-government/audits/understanding-audit-processWhat is the Real Property Tax Cap?
… districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based on …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOperational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction processors, … values are valid. You are reminded to review the budget check status field after the budget check to ensure that the transaction is still in a valid …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment … bidding or competitive offering monetary thresholds and should be acquired through competitive bidding or competitive …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsEmerging Manager Program
… monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for … Public Equities | Private Equities | Fixed Income | Real Assets | Real Estate | Credit & O/ARS If you have individual …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOpinion 99-6
… Efco Products v Cullen , 161 AD2d 44, 560 NYS2d 158; County of Jefferson v City of Watertown , 30 Misc 2d 534, 241 …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 99-12
… extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a town, in connection … You state that your town has a water district and two sewer districts, each of which has extensions. Pursuant … as extended. 2 Any resolution which, in addition to making the determinations required by Town Law, §§194, 206 or …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 2000-2
… LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, dramatic and performing arts) … not-for-profit agencies accepting federal funds pursuant to the National Foundation on the Arts and Humanities Act of … and pay for certain entertainment such as a band to play at a dance, movies or similar events (see, e.g., 26 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 88-51
… for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken annually … may be abolished by board resolution. This is in reply to your letter concerning the expenditure of moneys held in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 88-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … (General Municipal Law, §800[3]). In your letter, you state that the board member would refrain from participating …
https://www.osc.ny.gov/legal-opinions/opinion-88-8State Agencies Bulletin No. 1800
… of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxOpinion 93-22
… and/or clerical oversight of some sort." In accord with past practice, the Justice Court Fund then advised the …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 98 - 22
… local law. This is in response to your letter in which you indicate that a village, by local law, created a publicity fund "in an amount not exceeding $5,000 in a fiscal year". The village board is … the village board of trustees may "take all measures and do all acts, by local law, not inconsistent with the …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-50
… Protection (preference to local bidder) -- Privileges and Immunities (preference to local bidder) GENERAL MUNICIPAL … local law to provide a price preference to local vendors and contractors who would not otherwise be entitled to a … its charter to provide a price preference to local vendors and contractors. Under the proposal, a contract could be …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may not be granted points for training unless the training is approved by the chief or board of fire commissioners. You …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 95-31
… police chief must be fixed at an amount at least equal to that which the prior chief would have received had he or she not declined to receive increases pursuant to General Municipal Law, §207-m. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… issues discussed in the opinion. FEES -- Exemption from (housing authority) PUBLIC HOUSING AUTHORITIES -- Fees (exemption from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 92-24
… Designation of (criteria for designation in towns) GENERAL CONSTRUCTION LAW, §60; PUBLIC OFFICERS LAW, §70-a; TOWN LAW, … does not satisfy the threshold requirements of General Construction Law, §60 and Public Officers Law, §70-a, because … a publication must be a "newspaper" as defined in General Construction Law, §60 and must satisfy the conditions …
https://www.osc.ny.gov/legal-opinions/opinion-92-24