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Opinion 97-22
… opinion. BONDS AND NOTES -- Permissible Uses (financing by county of construction of community college dormitory) … college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college … of trustees, may authorize the issuance of indebtedness to finance the cost of construction of a dormitory for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 97-21
… §30(3): Section 263 of the Education Law does not operate to relieve public libraries from the requirement that annual … reports be filed with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 98-6
… into with the spouse's firm unless the total consideration payable, when added to all other consideration payable under contracts in which the supervisor had an … an exception for a contract when the total consideration payable under the contract, when added to the aggregate …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … joint fire district which includes the village. We are in receipt of your letter asking whether fire apparatus of a … relative to the establishment of joint fire districts in towns and villages. Section 189-b of article 11-A relates …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-13
… department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund the fire … fund-raising drive. You ask whether foreign fire insurance tax monies received by a fire district treasurer may be used … The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2000-12
… salaries for family members who serve as various town officers. Article 18 of the General Municipal Law (§800 et … of law that relate to conflicts of interest of municipal officers and employees. Among other things, article 18 … from voting on salaries of relatives who are municipal officers or employees, we note that General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - of governing board member … of the Rushford Lake Recreation District may be reimbursed for mileage from their residences to meetings of the board of … Laws of 1981, as amended. Section 7 of chapter 78 provides for the appointment and election of commissioners of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 2001-5
… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies … rewards of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to be filed with the State Comptroller a certified copy of each determination or order establishing or extending a … a resolution approving the establishment or extension of a town special district under Town Law is required to be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli Announces $500 College Savings Sweepstakes
… said DiNapoli. “Having an additional $500 to invest now can help make a big difference later on when college bills … are 13 individual investment options that account owners can choose from to create and manage their own investment … make up the largest share of account owners, anyone can open a 529 Direct Plan account for a child or an adult …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… etc. Unless it is otherwise prohibited by statute, regulation, agency policy or contract, the State will … indirect costs are based upon time, space, units of service or percentage of funding. To avoid any potential … of indirect costs is not prohibited by statute, regulation, agency policy or contract. The items of expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsState Comptroller DiNapoli Statement on State Budget Extender
… Thomas P. DiNapoli issued the following statement today regarding the Legislature's passage of an extender bill … Thomas P DiNapoli issued the following statement today regarding the Legislatures passage of an extender bill …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… purchase price includes land purchase, payment of accrued taxes, broker commissions, legal expenses, title insurance, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… Statewide local sales tax collections grew by 17.5% in November compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced … the bulk of holiday spending is expected to be reflected in December collections, November collections may have …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberTown of Schroeppel – Cash Disbursements (2014M-296)
… 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47