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Opinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with … a county of its ownership interest in a civic center. Your letter indicates that the civic center was financed from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 96-17
… certain college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may pay the expenses of volunteer … conference if the board of fire commissioners, based on a review of the program, determines that it is significantly … of the firefighters who would attend. We have been asked two questions concerning the applicability of General …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 2003-6
… TOWN LAW §150(1): Taxable properties in all portions of a town, except that part containing a portion of a village having its own police department … as may be needed. Section 150(1) further provides, with two exceptions not here applicable, that "no assessment on …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 92-35
… to mail a notice of unpaid taxes 1 , subsequent to the expiration of the interest-free period for the collection of … of a statute (see, e.g., Chatlos v McGoldrick , 302 NY 380, 388). In this regard, we believe, as explained below, … to county-owned real property. Accordingly, it is our opinion that a notice of unpaid taxes required by Real …
https://www.osc.ny.gov/legal-opinions/opinion-92-35XII.5.K Federally Reportable Payments – XII. Expenditures
… payments made to vendors and payees. Business Units play a vital role in helping New York State comply with these IRS … a single calendar year must be reported to the payee via a Form 1099 (information return) and a copy must be filed with … Bureau of State Expenditures (BSE) will produce and send Form 1099 to vendors and the IRS for payments processed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsOpinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and first aid squad; Bill Jacket for L 1964, ch 520, letter dated March 24, 1964 from Senator Eustis Paine to Hon. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 88-36
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or harsh results. In Bird v McGoldrick , supra , the court commented: "The judicial rule of liability, without … general principles of substantive law (see Teddy's Drive Inn, Inc. v Cohen , 47 NY2d 79, 416 NYS2d 782, 390 NE2d 290; …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 93-1
… the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) … in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this Office. …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 2005-8
… in the opinion. AMBULANCE SERVICE -- Fees (imposition of to generate revenue in excess of cost) CITIES -- Fees (for … emergency medical transport services in an amount designed to generate revenue in excess of the cost of providing such … a paid city fire department, in an amount that is designed to generate revenue in excess of the projected cost of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 2001-10
… a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law §118 … a town must require vendors to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… Attrition outpaces hiring among New York City’s municipal workforce, which could have an impact … and programs, according to a report released today by State Comptroller Thomas P. DiNapoli. The report shows the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionComptroller DiNapoli Releases State Audits
… Licensing (Follow-Up) (2015-F-13) An initial report issued in June 2013, determined that the majority of MTA bus drivers … an estimated 8,400 passengers on a total of 38 days. In addition, the MTA did not always maintain complete … that outdated medical forms were used to certify drivers. In a follow-up report, auditors found MTA officials have made …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsOpinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of office of successor superintendents. It is unlikely the State Legislature, in enacting section 32(2) as a measure to … 78-388, supra, we suggested that article XIII §2 of the State Constitution also supported the conclusion reached in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2004-5
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that … jurisdiction and control of the fire department which, in the case of a village fire department, will generally be …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 88-60
… affd 45 AD2d 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-79
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received … the particular federal law without violating the gift and loan provisions of Art. VIII, §1 of the New York … of grant funds, including the repayment of principal and interest of any loan, constitutes "program income". The …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 97-16
… of compensation) -- Powers and Duties (audit of claim for compensation submitted by assigned counsel) CLAIMS -- … of claim for compensation by assigned counsel in amount fixed by court) -- Payment (without audit of claim for … for representation. That section establishes various rates of compensation for time expended in court or before a …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and publicize resources available in the downtown area of the town or village, including a day labor hiring site, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16XIV.13.A Overview – XIV. Special Procedures
… clearing account code 59103, to the proper appropriation and interest account based on the account code on the … chartstring. For additional information on PPI Eligibility and Interest Calculations, see Chapter XII, Section 5.I – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewOpinion 2002-11
… points for responding to the minimum number of fire company calls other than emergency rescue and first aid squad … in section 217(c)(vi)(A) of the General Municipal Law. We have been asked whether a fire district service award … however, that each call run may only be applied under one category or the other. Therefore, in those instances when …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0