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Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… The elected members of the board of supervisors in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do these officials have to prepare … do you determine the number of days per month to record in the Days/Month (Based on Record of Activities) column of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 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-90-31Opinion 91-22
… not-for-profit corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police squad may not be incorporated as a separate not-for-profit corporation. You ask whether a fire … we have previously concluded that a fire police squad is intended to be a component of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-22New York's 529 College Savings Program Delivers $287 Million to College Students Since January
… your child,” DiNapoli said. “For just as little as $25, you can begin laying the foundation to turn childhood dreams …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryXI.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-organizationsState Agencies Bulletin No. 231
… Purpose To explain the use of deduction code 431 Fingerprint Fees Affected Employees … or titles required to have a fingerprint search through the Division of Criminal Justice Services (DCJS), except for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingDiNapoli 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
… this goal, the Comptroller’s Outreach Program participates in a variety of public events across the State. People can … NY Onondaga Contact us to request our participation in your organization’s local community event or virtual event …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsOpinion 95-8
… 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. COUNTIES -- Powers … enforcement purposes subaccount of the general fund of the state where the claiming agent is an agency of the state or …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 89-15
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … insurance to cover fire company vehicles). In addition, we have previously concluded that a village may not make a gift … served and protected by the department or company. We have concluded that section 209 does not apply to a call …
https://www.osc.ny.gov/legal-opinions/opinion-89-15GASB Statement 87, Leases
… GASBS 87 A lease is a contract that transfers the right to use another entity’s asset (the underlying asset) for a … buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that transfer ownership of an underlying asset to the lessee by the end of the contract, and have no …
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 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … reconstruct or acquire a type of capital improvement. In both cases, compliance with the permissive referendum … such minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 2003-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … as well as practical factors, including whether there is a need for additional facilities in the immediate neighborhood …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether a … If so, you ask whether a board of fire commissioners, in its discretion, may provide that newly-appointed members …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 92-5
… terms which are fair and reasonable ( Blank v Browne , 217 App Div 624, 216 NYS 664). In order to assure that …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-63
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 91-62
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 91-56
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- … enacted a recommendation of the Temporary State Commission on Coordination of State Activities as proposed in the Commission's 1956 Staff Report on Public Authorities in New York State (see Legislative …
https://www.osc.ny.gov/legal-opinions/opinion-91-56