Search
Opinion 98-9
… district and contracted with a not-for-profit ambulance company to provide services within the district. Further, you … of Department of State, 1988 McKinney's Session Laws of NY, at A-10). Consequently, these provisions parallel those … Committee on Fire Laws, 1957 McKinney's Session Laws of NY, at 2171; cf . 1988 Opns St Comp No. 88-60, p 119, …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of the appellate divisions of the supreme court and the clerk of the court of appeals are entitled, upon the filing … v Merrill Lynch , 107 AD2d 902, 483 NYS2d 847 [1985]; 3 NY Jur 2d, Agency, §189, p 11). Not considered in Beaudoin , …
https://www.osc.ny.gov/legal-opinions/opinion-89-19What to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-local-governments-09-09-22.pdfFiscal Stress Monitoring System Briefing for Local Governments Presentation
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-local-governments-09-16-21.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-091224.pdfOpinion 93-13
… delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], … 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; see also NY Const, art IX, §1[g]). Finally, the above discussion …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 97-3
… §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive interest and penalties … 2910). In general, the provisions of chapter 602 took effect on January 1, 1995 (L 1993, ch 602, §8[a]), and were … amended). Therefore, it is our opinion that section 1182 does not authorize villages to cancel interest and penalties …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 97-17
… authorized to promulgate an annual financial disclosure form for completion and filing by library officers and … to complete and file an annual financial disclosure form promulgated by the county. You ask whether a county may … to complete and file an annual financial disclosure form promulgated by the county. If not, you ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-49
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION - Recreational Trail (as … constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v … proposed trail would constitute a "public park" within the meaning of Town Law, §§81 and 220. With respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-40
… of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … Misc 2d 264, 499 NYS2d 832; Nitkin v Administrator of the Health Services Administration of City of New York , 91 … by a municipality without express statutory authority (see NY Const., art XVI, §1; Sonmax, Inc. v City of New York , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 92-27
… officer or employee may not make a charitable donation by assigning his or her right to receive salary to the … security for or as a manner or method of the repayment of, money actually advanced to or at the request of such officer … be given as security, for or as a method of repayment of, money advanced to or at the request of the council member by …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… P. DiNapoli, Attorney General Eric T. Schneiderman and New York City Department of Investigation (NYC DOI) Commissioner Mark Peters today …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveOpinion 95-4
… paid from county funds and the accounting for all money or property owned by or under the control of the county .... …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 95-17
Whether in lieu of selling the sand and crediting the proceeds to the townwide general fund the town board may transfer the sand to a town sewer district without consideration The town board would then sell the sand to generate revenue for the sewer district
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 91-21
… (see, e.g., People ex rel. Conine v Steuben County , 183 NY 114, applying the prohibition to a county treasurer). … paid to him or to her as administrator (1967 Opns St Comp No. 67-891, unreported; 6 Opns St Comp, 1950, p 216). We based our opinion, in part, on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 92-10
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … paid on matured bearer serial bonds) ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), 501: A village acting as its own … by the resident for a period of three years as of December 31 of any year. The three year period is measured from the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 2003-6
… operation and maintenance of the town police department. Tax rates established for town taxes must be set to reflect … and maintenance of the town police department. The tax rates established for town taxes must be set to reflect …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 88-52
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are … a sale of real property is a "contract" within the meaning of subdivision two of General Municipal Law, §800 …
https://www.osc.ny.gov/legal-opinions/opinion-88-52