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Opinion 99-6
… transition assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue … The term "taxes" is defined as "taxes other than real estate taxes" (Local Finance Law, §25.00[a][1]). The term … within "the possession, custody or control of any officer, agent, or agency of the state" (see Smith v Levitt , 30 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: Rural Counties Face Shortage of Health Professionals
… A new report by State Comptroller Thomas P. DiNapoli examined … Wyoming and Yates. “Having access to health care is an essential quality of life issue and helps people live … professionals to serve in rural areas. Analysis The Doctor is...Out: Shortages of Health Professionals in Rural …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsOpinion 91-30
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … any payment due the vendor. Based on these provisions, it is clear that a town purchasing through the Office of … p 13; 1987 Opns St Comp No. 87-75, p 111). Therefore, it is our opinion that the board member would have a …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 90-36
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … to the collection of town and county taxes are set forth in Article 9 of the Real Property Tax Law, (RPTL) and Article … by a town clerk who collects taxes shall be "as provided in subdivision one of section 35"). Neither the RPTL nor the …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2007-3
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to “other compensation” when no … Whether the police chief is also entitled to reimbursement for criminal …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 89-27
… -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) INSURANCE -- … by resolution may provide that county supervisors who take office after a certain date be required to contribute a … may, by resolution, provide that county supervisors who take office after a certain date be required to contribute a …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-62
… finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may establish a capital reserve fund to finance the … authorizes town boards to establish capital reserve funds for the purpose of financing all or part of the cost of the "construction, reconstruction or …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-6
… §10(1)(ii)(a)(1); RETIREMENT AND SOCIAL SECURITY LAW, §§113, 470: A municipality may not, by local law or collective … a local retirement system for purposes of section 113(a) of the Retirement and Social Security Law. Section 113(a) prohibits municipalities from establishing a local …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 92-36
… police district plans to petition the county legislature for authorization to install the E911 system for residents of the district. You suggest that the language … of every service supplier within such municipality to pay for the costs associated with obtaining and maintaining the …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 96-6
… is insufficient to constitute an "interest" within the meaning of section 800(3). Similarly, in 1981 Opns St Comp … be insufficient to constitute an "interest" within the meaning of section 800(3). Therefore, we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… affordable housing programs and highlights recommendations for improving New York’s well-intentioned efforts. Years of … and rising housing costs have created an urgent need for affordable housing in New York. In 2012, more than 3 … threshold – meaning their housing costs accounted for 30 percent or more of household income. DiNapoli has …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-51
… to be used in educational programs, printed materials, road signs, various forms of advertising, and equipment and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 88-68
… CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision approval constitutes a "contract" with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 98-13
… into by local governments. Rather, we believe that the meaning and intent of such contracts, in the first instance, …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 92-13
… opinion. LOCAL LAWS -- Procedural Requirements (necessity to address only a single subject) -- Terms of Office (single … Terms of Office (change in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, … the town clerk and the town supervisor from two to four years does not violate the "single subject" …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 99-10
… usefulness" ( Cherey , supra ; Bugeja v City of New York , 24 AD2d 151, 266 NYS2d 80 affd 17 NY2d 606, 268 … to consult with and seek advice and assistance from the New York State Energy Research and Development Authority (see …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 98-3
… does not, by itself, give rise to a contract within the meaning of article 18 (26 Opns St Comp, 1970, p 126; see …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 94-9
… such year shall be deemed to be a newspaper within the meaning of this subdivision. Public Officers Law, §70-a was …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 2001-11
… instance would not have a prohibited interest, within the meaning of General Municipal Law, article 18, in the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11