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Opinion 88-39
… pending in the town court, is the property of the town. You ask whether a county, a town in the county, or a village … alleging that a felony was committed in the village. You state that the bail was forfeited by order of the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 88-50
… funds for the purpose of financing all or part of the cost of the "construction, reconstruction or acquisition" of …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is required … insurance company; federal banking corporation licensed to do business in this state; national banking association; …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 88-60
… ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p 159; 15 Opns … occupy that land..." (15 NY2d at p 37-8, 255 NYS2d at p 80). Accordingly, it appears that whether a particular …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2002-17
… project, governed by General Municipal Law §101. You indicate that the town is considering engaging the … separate division that performs general construction work, you ask whether it would be proper for the firm to also …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 93-32
… in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (authority of State Comptroller to obtain access to annual financial disclosure statements) MUNICIPALITIES -- Officers and … of State Comptroller to obtain access to annual financial disclosure statements) STATE COMPTROLLER -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 89-27
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Equal Protection (different contributions for health … AND PHRASES -- "Compensation" (for purposes of County Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; UNITED STATES CONSTITUTION, AMENDMENT 14; COUNTY LAW, §200: A non-charter county by resolution may provide …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 2007-3
… or welfare benefits and employer contributions to pension or annuity funds”. For purposes of this opinion, we …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 90-1
… entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … general fund. A town by local law may authorize a gift of an amount equal to a portion of these proceeds to a … Although there is no similar state statute authorizing a gift of moneys from a town to a school district, local …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … against outside users) VILLAGE LAW §§11-1118, 11-1120; STATE CONSTITUTION, ARTICLE XVI, §1; MUNICIPAL HOME RULE LAW … properties within the villages (see, e.g., 1981 Opns St Comp No. 81-369, p 405; 1975 Opns St Comp No. 75-1159, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2006-1
… 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. CLAIMS -- Payments … of town monies in contravention of article VIII, §1 of the State Constitution. Town Law §27(1), which relates to the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 90-15
… of position of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 89-41
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program); … or at the fire district's annual election, but in either case, the board of fire commissioners is not required to hold … of: (1) a "political subdivision"; or (2) fire departments and fire companies located in a fire protection district of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-41June 2002: GASB Statement 34
… report information at the fund level and have not required all of the financial statements necessary to conform to … cost benefit justified. Consequently, while we encourage all local governments to implement the provisions of GASB …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, … should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonSUNY Bulletin No. SU-121
… the Lump Sum Payments. Affected Employees Active employees in Bargaining Units 08 and 41 with the following Pay Basis … Payments for the Fall Semester may be made beginning in Administration Pay Period 18L, checks dated December 28, … may be found in an e-mail message sent to campuses by SUNY’s Director of University-Wide Human Resources. If you …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-121-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2005DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are … ranks among the best in the nation, and New York is one of a handful of states that offer state tax relief. … tax deductions for parents and loved ones who want to get a head start on saving for college. It’s never too early …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesOpinion 93-18
… to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program (circumstances requiring referendum on program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2000 - 13
… 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. FIRE COMPANY - …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Do We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… Thomas P. DiNapoli’s office will attend community events around the state this month to help residents search for lost … and forgotten money dating back to the 1940s. The money comes from old bank accounts, utility deposits, uncashed … Thomas P DiNapolis office will attend community events around the state this month to help residents search for lost …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-year