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Opinion 88-30
… the authority of a town board to require that a property owner in a water district connect to the water district water … a village. The contract with the village provides that the owner of this property must purchase all its water from the village unless the owner develops a private, on-site water supply. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 2002-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … for open space preservation); (referendum requirements in connection with establishment for acquisition of … for open space preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 89-19
… the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW … county department of social services is subject to pay the appellate filing fee in CPLR 8022, and is not an agency of … in lieu of record on a civil appeal, as required by rule 5530 of this chapter, to a fee of two hundred dollars, …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency … the emergency rescue and first aid squad of a village fire department may provide general ambulance service to …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… . . ." (Town Law, §198[10-f][b]; see also 1993 Opns St Comp No. 93-26, p 46). The above-mentioned provisions were … such fee belongs to the municipality (see, e.g., 34 Opns St Comp, 1978, p 204; 1975 Opns St Comp No. 75-49, unreported; 25 Opns St Comp, 1969, p 90; …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Operational Advisory No. 27
… and Budget Dates Guidance: Effective April 1, 2017, the Office of the State Comptroller will be changing the policy … that qualify for such an exception, please email the Office of Operations, Bureau of Financial Operations Support, … there are no plans to modify the timeframes or dates for opening or closing accounting periods in the SFS. OSC will …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… equity among taxpayers. During the audit period, the County distributed nearly $74.3 million in sales tax revenue … did not receive all the benefits they should have from the County sales tax distributions, taxpayers with real property … occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, if …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Opinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, … town within which the village is located also contracts for services with the same volunteer ambulance service. …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-22
… fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … It is evident that the purchase of exercise equipment for use generally by members of the fire department does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 94-21
… class of, purchase orders. You ask whether there is any statutory requirement that two signatures be obtained to … at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further provides that … actual purchase (id.). As noted, neither section 110 nor any other statute sets forth specific procedural requirements …
https://www.osc.ny.gov/legal-opinions/opinion-94-21DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… today announced the arrest of former Almond Volunteer Fire Department Treasurer Sally Dieter for allegedly stealing … funds during an audit and investigation of the Almond Fire Department, located in Allegany County, and worked with … said. “This arrest serves as a wake-up call to volunteer fire departments statewide: Keep an eye on your cash. Donors …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsState Agencies Bulletin No. 2357
… Purpose: The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected … eligibility criteria are affected. Background: The Office of Employee Relations (OER) and Division of Budget (DOB) … The purpose of this bulletin is to inform agencies of the July 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedAnnual Employer Contributions – Employer Contributions and Rates
… for the invoice due approximately 18 months later. The 2026 invoice (current year’s invoice for the payment due February 1, 2026) uses: The employees’ earnings reported to NYSLRS by … in November, we provide your final annual invoice . The 2027 invoice (next year’s invoice for the payment due …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsXII.8.H Voucher Mass Approval – XII. Expenditures
… of State Expenditures’ Internal Control Certification by email at [email protected] to request voucher … above, the agency head or finance officer must send an email to [email protected] . The agency must include the following information in the email: The type and the annual volume and dollar amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… compliance with Generally Accepted Accounting Principles (GAAP). The Obligation Date recorded on a voucher should be … the transaction will be recorded in the Modified Accrual Ledger and Commitment Control Ledger(s). Process and Document Preparation: Obligation Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersOpinion 91-21
… Cook v Stockwell , 206 NY 481; see also, Finn v City of New York , 282 NY 153; McCarthy v McGoldrick , 266 NY 199; and Emmitt v Mayor, etc., of New York , 128 NY 117). A waiver, however, "would redound to … and computation of final average salary for purposes of New York State and Local Employees Retirement Systems would …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 2003-6
… meeting the criteria in section 150(1) of the Town Law, are subject to taxation for the operation and maintenance of … of a village having its own qualifying police department are not subject to taxation for town charges attributable to … whether town taxes to support the town police department are to be levied only against taxable properties within the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… is no longer needed for capital purposes ( see Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918, mod on …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3