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Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … of Rensselaer … Whether a county must segregate Emergency 911 E911 System surcharge moneys in a separate account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The … to display a decal identifying the vehicle as town property. You ask whether a town board may require all town …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 94-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to permissive referendum requirements. However, if a single board resolution authorizes both the purchase of land … for with the current year tax revenues, then only that single resolution would be subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … thereof, the existing district, or the proposed district when created, or the extension thereof, shall reimburse the … extension similarly must reimburse the general fund if and when the proposed district or extension is established. …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 90-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting … Law, §353-a authorizes, inter alia , two or more towns in the same or adjoining counties, jointly, to acquire real … committee is empowered to acquire necessary real property in the name of the towns jointly, and as their joint agent, …
https://www.osc.ny.gov/legal-opinions/opinion-90-31About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and … in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do … who are paid per diem (per call, case, meeting, etc.), how do you determine the number of days per month to record …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 93-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … if so, whether the resolution is subject to referendum or a super-majority vote of the board. You state that the … of probable usefulness specifically for the payment in a single fiscal year of judgments, compromised claims or …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 89-61
… INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages) VILLAGE JUSTICE -- … town clerk and town highway superintendent are chargeable to the entire area of the town, including villages. The … moneys raised for any given expenditure to be raised from taxes levied only on an unincorporated area of the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Agencies Bulletin No. 231
… are authorized to have fingerprint fees processed through payroll deductions. OSC has established escrow accounts for these agencies. After the payroll confirmation process each week, the deductions for … and you enter deduction code 431 and an amount into the payroll system, it will be credited to a special escrow …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… register with the Office of the Attorney General (OAG). In addition, the Estates, Powers and Trusts Law (EPTL) § …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsOpinion 91-22
… be incorporated as a separate not-for-profit corporation. You ask whether a fire police squad may separately …
https://www.osc.ny.gov/legal-opinions/opinion-91-22New York's 529 College Savings Program Delivers $287 Million to College Students Since January
… Comptroller Thomas P. DiNapoli said today in recognition of 529 College Savings Day to be celebrated on Sunday, May 29. “With the cost of college on the rise, it’s a great time to consider opening … which can be opened by anyone with a contribution of $25, and 185,866 Advisor Plan accounts, which require a …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOutreach Events
… as abandoned property. Date Event Address County July 2025 July 11, 2025 12:00 pm - 7:00pm July 12, 2025 8:00 am - 4:30pm Boilermaker Health & Wellness Expo MVCC …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsOpinion 95-8
… actions. Specifically, you ask whether moneys realized through forfeiture and paid pursuant to sections 1349(2)(e) … officers are "claiming agents" (CPLR, §1310[11], [12]; see also Criminal Procedure Law, §1.20[34][c]). As a rule, … unit within the county (County Law, §351[1]; see also Kelly v McGee , 57 NY2d 522, 457 NYS2d 434) and is …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 89-15
… (with village) VILLAGES -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to … provide that the town will not be responsible for any claim paid in connection with loss, injury or damage to …
https://www.osc.ny.gov/legal-opinions/opinion-89-15GASB Statement 87, Leases
… or lessor’s option to extend the lease term that you do expect them to exercise. Note: If you’re reasonably …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesCredits and Deductions Setup Tool (Excel Users Only)
This job aid shows you (a participating organization) how to use the Credits and Deductions Setup Tool to create a pipe-delimited .txt (text) file to be uploaded into OSC’s Secure File Transfer Services Interface.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-create-setup-file.pdfOpinion 98-20
… opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties … related to the functions to be performed and is in the best interest of the fire district. You ask whether a … to be performed by members of the squad and is in the best interests of the fire district ( id .; NY Const, art …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 92-5
… LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of a proper municipal or school district purpose for fair and adequate consideration. 23 Opns St Comp, 1972, … of privately owned vending machines on school property for the use of school district employees. In several prior …
https://www.osc.ny.gov/legal-opinions/opinion-92-5