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Opinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … require multiple signatures for all, or a reasonable class of, purchase orders. You ask whether there is any statutory …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 88-73
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … by Town Law, §55-a to establish such a fund. There is no general authorization for towns other than suburban towns …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… the town, in which the village is located, also contracts. You ask whether a village may contract for services with a …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 92-23
… This opinion represents the views of the Office of the State Comptroller at the time … for the benefit to be provided to the lessee? (5) How long a period would be considered a reasonable term for … a public hearing if the property to be leased has a value in excess of $1,000. Thus, the hearing requirement is …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 89-28
… the cost of a new water storage tank. You indicate that a number of water districts in the town are supplied by a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … protection within the second fire protection district. You state that this fire company does not operate an ambulance. …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 2002-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Permissible Uses (financing acquisition of development rights for open space preservation) -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 88-30
… arising from contracts, violate the provisions of the Federal Constitution barring impairment of the obligations of … 59 Misc 2d 540, 299 NYS2d 1007; In Re Assessment of Water Tax in Water District No. 3 of the Town of Niskayuna, …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 98-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or a combination of those services, the town board may: (i) Acquire by gift or purchase one or more motor vehicles … combination of the methods authorized in subparagraphs (i), (ii) and (iii) of this paragraph. The town board is also …
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. The opinion … v Merrill Lynch , 107 AD2d 902, 483 NYS2d 847 [1985]; 3 NY Jur 2d, Agency, §189, p 11). Not considered in Beaudoin , … it noted that a county has its own taxing authority (NY Const, art VIII, §10; County Law, §§233, 233-a[1], [4]), …
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
… by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d 253, 401 NYS2d 173). Also, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: … 602, provides in pertinent part that: If the governing body of any tax district shall determine that it is for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 97-17
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-49
… purposes of pleasure, amusement or ornament" ( Perrin v New York Central Railroad Co. , 36 NY 120, 124); "a strip of …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-40
… or services provided pursuant to section 226-b. The schedule of user fees may establish varying rates for …
https://www.osc.ny.gov/legal-opinions/opinion-92-40