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Opinion 91-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for publication of notice of unredeemed … to the Real Property Tax Law is based upon the actual line count, rather than upon agate measurement. If the notice …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … that an elected officer receives the salary fixed for the office as an incident of the office, and the absence of the elected officer from his or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … facilities and service as a general town expense payable out of the town general fund (Opn No. 88-33, supra ; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 2004-9
… CONTRACTS -- Contracts Not Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to agreements under Public … by a county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-73
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … or equipment so long as the repairs are of a type which do not recur annually or at shorter intervals (General …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, … A fire district may change the office of fire district treasurer from an elective to an appointive office pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-69
… may no longer represent those views if, among other things, there have been subsequent court cases or statutory … with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer … town or village, acting either individually or jointly, to contract for the provision of emergency medical services, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … held by the county for the county community college. You state that the following officers and employees of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman announced that Renee … who elected to receive reduced monthly benefits so his wife, Doris Yudenfreund, would continue to receive benefits …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionSouthwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Opinion 93-29
… may no longer represent those views if, among other things, there have been subsequent court cases or statutory … of official newspaper) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a); VILLAGE LAW, §4-412: A … general circulation within the village, without regard to whether the newspaper is published within the village. You …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 94-6
… contract itself. The general welfare and prosperity of the company of an officer may be an interest therein. If [the … official] was in fact merely a nominal officer of the [company], and had no interest whatever in the progress or prosperity or welfare of the company and received and expected to receive no money, ... I …
https://www.osc.ny.gov/legal-opinions/opinion-94-6DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… People with disabilities face challenges and limited access at some facilities run by the Port Authority of New York and New Jersey (PANYNJ), according to an audit released today … inaccessible. PATH station platforms have raised rubber platform edges to alert travelers with visual impairments to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actOpinion 95-4
… arising from alleged criminal conduct) COUNTY LAW, §209: A county board of supervisors generally is authorized to … with respect to possible criminal conduct relating to two matters: certain travel vouchers submitted to the county by a public official who is paid with county moneys; and charges …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 88-77
… 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 -- Exceptions (contracts with not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 2007-4
Whether a village may hold the proceeds of unneeded village real property sales to finance appropriations for annual ambulance services agreements
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 93-30
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties … LAW, §500-c; COUNTY LAW, §657-a: If, after an individual is arraigned by the village justice court and committed by …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 89-47
… may no longer represent those views if, among other things, there have been subsequent court cases or statutory … FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, 176(27), 181: A town board may, after a public …
https://www.osc.ny.gov/legal-opinions/opinion-89-47