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Opinion 2005-5
… increase in “benefits … credited to employees”. Therefore, only an employer contribution to a pension fund that causes … was not intended to be construed literally to apply to only retirement benefits and could apply to certain other …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 92-13
… be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the … that the title to the local law is adequate to meet this test. Finally, we note that, if the town chooses to act by …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 88-78
… retain its police department which would then be made up only of one or two part-time officers? (3) What would be the … regard to retaining a village police department consisting only of two part-time officers, we note that Village Law, … State law to be charged on a town-wide basis, to be raised only on a part-town basis (1980 Opns St Comp No. 80-334, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 92-25
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt regulations authorizing a fire … the provisions of section 17611 of the Town Law preclude a fire district commissioner who is not a member of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 96-23
… has been interpreted by the Attorney General as applying only "to the county served by the county clerk in which the …
https://www.osc.ny.gov/legal-opinions/opinion-96-23DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… to properly or quickly investigate others. Tenants whose complaints were mishandled may have been left to face … It is encouraging that the agency is taking steps to address the issues raised by this audit.” DHR’s Housing … DHR’s complicated and poorly managed intake system for housing discrimination complaints resulted in lost, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… regardless of the transactional value of any contract, amendment, extension, or renewal, with one unusual exception that would occur if said amendment, extension, or renewal should result in a reduction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationTown of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… E-ZPass New York Customer Service Center (NYCSC) accepts only two (one front and one rear). The vendor capturing the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsArea #1 – IT Policy – Information Technology Governance
… entity with uncomplicated, modest computing resources may only need a few policies to cover relevant issues adequately. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyOpinion 2002-5
… for the preservation of open spaces and areas may be made only after due notice and a public hearing. You ask whether a … for the preservation of open spaces and areas may be made only after due notice and a public hearing. May 15, 2002 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Seaford Union Free School District – Capital Assets (2024M-112)
… one printer, one smartboard, one server and a desktop computer, could not be traced to the E-waste company’s … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. 1 A graphics card is a computer component that renders images, videos and animations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Opinion 2000-1
… provide legal counsel for a municipal officer or employee who is charged with a criminal offense arising out of the … to provide legal counsel to a village officer or employee who is charged with a criminal offense arising out of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 91-13*
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting indebtedness for purposes … Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental … created because of "the statutory provision that in no way can the city become indebted." ( id ., 36 NY2d at 618, 370 …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 96-17
… the municipal corporation or fire district is located, the authorization to attend is subject to the prior approval of the governing board of the municipal … should also determine that the conference has training value for the particular firefighters attending (24 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college … Whether the abovementioned individuals all of whom are paid by the county are required to comply with …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 92-10
… on August 1, 1984, and that as of the date of your letter, only 10 of such bonds had been redeemed. You inquire about …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 94-25
… an active volunteer firefighter accumulates at least 50 points. Points must be granted for the performance of certain … is not a fire company. Therefore, it is our opinion that points may not granted pursuant to section 217(c)(v) for …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 91-9
… would be subject to a mandatory referendum. March 27, 1991 Linda S. Kingsley, Esq., First Ass't. Corp. Counsel City of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… York state renters and homeowners is significant and has only increased over the past decade. Half of renters spend … very little to spend on other essentials. This report only emphasizes the need for more affordable home choices in … housing, jeopardizing the quality of life and future not only of these households, but of the entire state.” Mitchell …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewide