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Opinion 92-35
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … each owner of real property upon which taxes remain unpaid on the tax roll ..." (emphasis added) at a charge of one … RPTL, §987 to require notice to a county of unpaid taxes on county property would serve no purpose and, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 91-13*
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting indebtedness for … corporation) -- Installment Purchase (authority for real property acquisition) INDUSTRIAL DEVELOPMENT AGENCIES -- … that, if the municipal corporation fails to appropriate money for the lease payments, the municipal corporation …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 97-16
… 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-97-16Opinion 88-63
… p 124). County governing boards are authorized to accept gifts of real and personal property for lawful county … purposes (County Law, §215[3]) and, therefore, may accept gifts made to defray the costs of the auxiliary police unit …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous payments to other …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Housing Preferences for Disabled Veterans (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Housing Preference for Disabled Veterans (2010-S-42). Background In November 2007, the Private Housing Law was amended to … companies to provide disabled veterans with a preference in the admission to Mitchell-Lama housing developments. Our …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followConservation Fund – Sources and Uses of Funds
… was established in 1925 to provide a stable, long-term source of revenue to help support the Department of … managing fish and wildlife populations. The Fund's primary source of revenue is the sale of licenses to sportsmen for … since license fees were raised in 2009, largely due to a one-time spike of over 100,000 lifetime license sales, the …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsOpinion 97-26
… commissioners of a fire district may establish, after a public hearing, one or more zones in which the rate of tax … the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed … the rates for the remainder of the district. After the public hearing and upon the evidence given at the hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Challenging a Determination – State Police Plan
… will be considered filed on the date they are received by NYSLRS. Hearing requests sent by certified mail, return … requested, are considered filed on the date mailed. NYSLRS Attn: Hearing Administration 110 State Street Albany, … When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationAndes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School … in 2011-12, their unreserved fund balance increased to almost 20 percent of the following year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Summit – Town Clerk (2024M-51)
… Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three business days … exceed $250. Did not remit in a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies … with Town Law Section 27 which required the Clerk to remit fees collected on or before the 15th of the month …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-bellmore-2019-95.pdfOpinion 2005-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … next subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s employer contribution to the New … compensation under section 207-m of the General Municipal Law. This is in reply to your inquiry concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Industrial Development Agencies in New York State
… exemptions. Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOpinion 90-63
… and functions (1979 Opns St Comp No. 79-904, 212). There does not appear to be any authority, however, for a public …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 89-42
… known as "Treasury Direct." Under this system, no physical security is issued, the security being evidenced only by an account master record and a description of the security in a securities portfolio associated therewith in …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 92-38
… service until new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, … commencement or expiration of the chief's term ( cf . Application of Barker , 198 Misc 135, 100 NYS2d 658, affd 278 …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 95-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid) CITIES … RETIREMENT AND SOCIAL SECURITY LAW, §§317-a, 323(1)(b): A city which has previously prepaid to the State Policemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 89-4
… This opinion represents the views of the Office of the State … or employee, shall have an interest in a bank or trust company designated as a depository, paying agent, … we note that section 8-313 of the Uniform Commercial Code was recently amended with respect to the definition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 90-59
… the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) … which inter alia , prohibits a municipality from making gifts and loans of its property to or in aid of a private …
https://www.osc.ny.gov/legal-opinions/opinion-90-59