Search
Opinion 99-6
… FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue revenue anticipation notes or … anticipation of the receipt of State aid payable pursuant to section 545 of the Real Property Tax Law. You ask whether … 25.00 of the Local Finance Law authorizes school districts to issue revenue anticipation notes ("RANs") in anticipation …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: Rural Counties Face Shortage of Health Professionals
… Cattaraugus, Chenango, Delaware, Essex, Franklin, Greene, Hamilton, Herkimer, Lewis, Schuyler, Steuben, Sullivan, … less than half the GMENAC guideline (1). Four counties – Hamilton, Herkimer, Schuyler and Yates – have no OBGYN … underserved population of 134,248 people, or nearly 18% of the population. The rural counties’ mental health …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsOpinion 91-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … GENERAL MUNICIPAL LAW, §800(2): A town board member who is employed as a sales representative for a corporation which … county contract. You ask whether a town board member who is employed as a sales representative for a corporation which …
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 … that a postdated check is not a "sum of money" within the meaning of sections 35 and 37 of the Town Law until the date …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2007-3
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … compensation” provided to the highest ranking subordinate in the village police department who is in a bargaining unit … benefit would constitute “other compensation” within the meaning of section 207-m, but for the reasons set forth …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 89-27
… is any discernible basis upon which the determination can be upheld ( Maresca v Cuomo , 64 NY2d 242, 485 NYS2d 724, …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-62
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … to establish one or more public dumps or dumping grounds. In addition, Town Law, §221(1) authorizes town boards to … a "physical public betterment or improvement" within the meaning and intent of General Municipal Law, §6-c (GML, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-6
… (authority of municipality to contribute to "defined contribution pension plan") CIVIL SERVICE LAW, §§200 et seq … law or collective bargaining, contribute to a "defined contribution pension plan" under which the municipality's … not payable until retirement. You ask whether a "defined contribution pension plan" established pursuant to an …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 92-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 … serve such municipality " (emphasis added). As noted, the meaning of "municipality" for this purpose is the county ( cf …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 96-6
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … through which the town's insurance is placed, but who does not receive a commission on the town's insurance and is … the supervisor also places insurance through that agency. We have examined analogous relationships in prior opinions. …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… costs have created an urgent need for affordable housing in New York. In 2012, more than 3 million households were at or above the federal affordability threshold – meaning their housing costs accounted for 30 percent or more …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 88-22
… program established under the act and administered by the New York State Department of Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Comptroller DiNapoli Releases Audits
… products (e.g., milk, apples, squash) to populations in need through the state’s network of food relief … people experiencing food insecurity. A prior audit, issued in September 2023, found that both AGM and DOH needed to … with higher land values and greater development pressures, meaning farms in high-value areas may not be able to obtain …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 90-51
… a county wholly contained within a city, and the City of New York (see County Law, §301[1]): to adopt, amend or repeal …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 88-68
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards … for subdivision approval constitutes a "contract" with the meaning of General Municipal Law, §800(2), and, even if it … §809 also may not be applicable to a planning board member in such circumstances. You ask if a member of a town planning …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 98-13
… activity (see, gen., 1992 Opns St Comp No. 92-40, p 103; New York Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 92-13
… -- Terms of Office (change in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, … §§10[1][ii][a][1], [d][3], 23[2][e]; see also 1985 Opns St Comp No. 85-21, p 27, discussing whether a local law … local law was upheld, which established a reapportionment plan for the county legislature and, at the same time, …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 99-10
… Clinton-Essex-Warren-Washington BOCES 1 In the case of a BOCES or school district, an energy performance …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 98-3
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) … to a contract within the meaning of article 18 (26 Opns St Comp, 1970, p 126; see also Bookout v Levitt , 43 NY2d … in section 802 were applicable (see also 1985 Opns St Comp No. 85-60, p 84). Further, if the individuals were to …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 94-9
… State, July 22, 1975; Memorandum to the Governor, by the New York State Publishers Association, July 18, 1975; …
https://www.osc.ny.gov/legal-opinions/opinion-94-9