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Opinion 91-12
… from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities … Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You ask whether moneys raised by a volunteer fire company …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 93-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … be authorized by a two-thirds vote of the town board and is neither subject to mandatory referendum nor is the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 93-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual … (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the board of trustees nor …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 88-38
… are not exempt from court filing fees unless some statute expressly so provides (See 1983 Opns St Comp 83-20, p … dollars, payable in advance." Clearly, nothing in this statute exempts municipalities from the fees it imposes. Therefore, unless some other statute provides for an exemption from this fee, …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Objective To ascertain the total expenses incurred in administering the … persons they might injure or whose property they might damage as a result of an accident. According to Vehicle and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Objective To ascertain the total expenses incurred in administering the … persons they might injure or whose property they might damage as a result of an accident. According to Vehicle and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the … persons they might injure or whose property they might damage as a result of an accident. According to Vehicle and …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleOpinion 93-3
… of procurement which furthers the statutory purposes of new section 104-b except in very limited circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-8
… We have previously concluded, however, that since a deputy acts in the case of absence, inability to act or vacancy in …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 89-37
… Duties (filing of registration statements by pawnbrokers) LICENSING AND REGULATORY POWERS -- Pawnbrokers (authority to … 52, 53: A license must be obtained from the the local government in order to carry on the business of collateral … loan brokers, which is exclusively a power of local government (General Business Law, §§40, 41; see Riley v …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 2001-7
… fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to … provides that the expense of any extension to an existing water, sewer, wastewater disposal or drainage district may … by the town with respect to the connection of users to the water or sewer system, and may not defray costs of capital …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which take place on a regular basis during the summer. You state that the county fair is organized and held by an …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 91-7
… SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may … service) VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village) … a general ambulance service, or a combination of such services on a town-wide basis or on behalf of a duly …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Oversight of School Safety Planning Requirements
… requirements for school safety planning and, consequently, does not have assurance that the requirements are being met. …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsOpinion 2004-7
… located. Town Law §198(3)(d), however, is limited in its application to users of a town water district whose property …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) …
https://www.osc.ny.gov/legal-opinions/opinion-91-5DiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal … 2008, according to a report on the recently enacted state budget released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 95-29
… sold assumed by the purchaser. This alternative, however, does not apply in the case of a sale to a public authority. … …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45