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Opinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and Duties (financing dormitory … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 97-21
… of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, §30(3): Section 263 of the Education Law does not operate to relieve public libraries … you ask whether the provisions of section 263 of the Education Law requiring public libraries to file annual …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 95-29
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when … and facilities of the water district must be placed in a reserve fund for the purpose of retiring the outstanding … and the district then dissolved. As a general rule, in the absence of a special act of the State Legislature, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 10% of the total assessed valuation of the town, the prior consent of the State Comptroller will be required for the … Similarly, pursuant to Local Finance Law, §104.10(6), no fire district meeting those criteria may issue bonds, bond …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 98-6
… GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county supervisor would not have a prohibited interest … in a contract is not prohibited, General Municipal Law, §803 requires, with certain exceptions, that the interest be … is not required pursuant to General Municipal Law, §803 when the section 802(2)(e) exception applies (General …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-4
… interest and principal on the obligations. March 18, 1991 Jack L. Cottet, Chief of Fire Department Village of Cleveland …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for the counties, cities, towns and villages of the state to manage the historic and cultural properties under … in the history, architecture, archeology or culture of the state, its communities, or the nation" (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-13
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … the fire district fire department, and to pay for expenses in connection with the fire department's annual fund-raising … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2000-12
… of $75 in certain circumstances (General Municipal Law §805-a[1]), prohibits the disclosure of confidential information (General Municipal Law §805-a[2]) and prohibits appearances before municipal boards in certain circumstances (General Municipal Law §805-a[3], [4]). There is no provision in article 18, however, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… receive no compensation for services, but is silent with respect to whether the commissioners are entitled to be …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 99-15
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authorizing tax … when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE … 79-453, unreported; cf. Riley v County of Monroe , 43 NY2d 144, 400 NYS2d 801). Also, the lack of availability of …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 2001-1
… Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016), New York State law applies in this area only to the extent …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2001-5
… §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and misdemeanors directly connected to vandalism … You ask whether a fire district may offer a reward for information leading to the conviction of the persons …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TAXES -- Particular Uses (funding length of service award program) VOLUNTEER FIREFIGHTERS -- Service Award … by a village treasurer may be used to fund a length of service award program for volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 2000-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … State Comptroller) TOWN LAW, §§194, 195, 209-f, 209-g: A town clerk must cause to be filed with the State Comptroller a certified copy of each determination or order establishing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli Announces $500 College Savings Sweepstakes
… can open a 529 Direct Plan account for a child or an adult for as little as $25. New York state taxpayers who are …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… the method or basis for allocation should be identified. In situations where the contractor provides services funded … allocated to the State.The following criteria must be met in determining when indirect costs are allowable: The … agency policy or contract. The items of expense included in the allocation to the state contract are allowable and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsState Comptroller DiNapoli Statement on State Budget Extender
… However, since the extender was passed after the time in which OSC indicated it must be done to avoid any …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air conditioning system) 60510 Building Improvements An … Law. The ‘Project’ Chatfield is used to compliment charges to this expense category. This account includes: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is owed. To determine if the Agency owes interest, please see Chapter XI, Section 4.A - Not-for-Profit … This section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interest