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Opinion 91-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 2002-5
… MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open … in its proposed budget an appropriation of an amount to be funded by real property tax and to be paid into a capital reserve fund for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 88-30
… for costs of the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 98-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … a general ambulance service or a combination thereof on a town-wide basis or in an ambulance district, may fix a … of fees or charges for the services to be provided on a town-wide basis or within an ambulance district, persons …
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 … (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §§8017(a), 8022; …
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
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … local law, the imposition of such a charge-back, nor may it by local law create a special district within the county … by local law, may authorize the charge-back, we note that it is well-settled that the power to assess and collect taxes …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … and penalties on taxes levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 … You state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …
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 … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected … completion and filing by library officers and employees. In addition, since a "city and county public library" is not …
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
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … were properly regarded as rents rather than taxes. Based on the foregoing, in our opinion, a county may establish fees … operating certain public utilities to earn "a fair return on the value of the property used and useful in such public …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 92-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for … of municipal officers or employees. This section provides in pertinent part as follows: 1. No assignment of ... the … by any bank, trust company or credit union doing business in the State of New York, shall in any way operate to prevent …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… intended for public services and capital improvements in New York City, was sentenced to one to three years in … by filing fraudulent requests for reimbursement and making false statements to the government agencies administering the … Second Degree, Forgery in the Second Degree and Offering a False Instrument for Filing in the First Degree. Assistant …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveOpinion 95-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may … and we cannot provide an all inclusive or comprehensive list of techniques available to a county board in conducting …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 95-17
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) PERSONAL PROPERTY -- Disposition of (authority of town to transfer …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 91-21
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … is entitled to retain fees and commissions received in his or her capacity as administrator of estates. The chief … may voluntarily remit to the county moneys received in that capacity. If the chief fiscal officer waives his or …
https://www.osc.ny.gov/legal-opinions/opinion-91-21