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Opinion 2008-6
… leave payable upon retirement) GENERAL MUNICIPAL LAW § 207-m: If the calculation of the cash payment upon retirement … concerning the applicability of General Municipal Law § 207-m to the calculation of the cash value of the … You ask whether, pursuant to General Municipal Law § 207-m, the police commissioner is entitled, instead, to have …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2005-3
… the pledge of the faith and credit of the district for the full performance of all obligations under the agreement 6 ; …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonOpinion 97-6
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System … is to "provide counties with a funding mechanism to assist in the payment of the costs associated with establishing and … by article 6. Prior to 1996, "system costs" was defined in County Law, §301(8) as "... the costs associated with …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 92-20
… a subdivision thereof is not a part of the act itself and does not expand or restrict the language of the body of the … pecuniary profit derived from the lease of "its" grounds does not necessarily imply that the exemption from license …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 2001-8
… TOWN LAW §§170, 171, 176(27), 181, 185: (1) Pursuant to the procedural requirements of article 11 of the Town Law, … district. (2) There is no authority for a fire district to establish a scale of tax rates so that owners of multiple … within the town and instead establish a fire district to serve the same area previously served by the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 91-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … other things, such local law "[s]hall provide for the date or dates on which sewer rents shall become due and …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 91-47
… is properly fixed at $60 pursuant to SCPA, §2402(10)(iv). You have asked our opinion with respect to the appropriate … section 709 of the Surrogate's Court Procedure Act (SCPA). You advise that presently the practice throughout the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 92-16
… Law, §803[2]). Even if it is determined that article 18 does not prohibit the contemplated lease agreements, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 94-25
… §217(c)(v): Section 217(c)(v) of the General Municipal Law does not authorize credit to be granted towards a year of … of the volunteer fire company". The service award statute does not define what is meant by "official meetings of [a] … meeting of [a] volunteer fire company" because the meeting does not include the entire membership of the company (cf. …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 89-52
… service training) PUBLIC HEALTH LAW, §§3000, 3051, 3052: A county may establish the position of emergency medical … position of emergency medical services (EMS) coordinator for a county. You indicate that the county is contemplating … training programs is eligible for State aid reimbursement when such coordination is specifically identified in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 90-16
… by member of board of health) GENERAL MUNICIPAL LAW, §§800(5), 801, 802(2)(e); PUBLIC HEALTH LAW, §§2(g), 343, 351: … of the department. General Municipal Law, Article 18 (§800 et seq .) contains provisions of law relative to … officers and employees (see General Municipal Law, §800[4],[5]). For purposes of Article 18, a "municipal officer …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 88-74
… Veterans Memorial Committee, a not-for-profit corporation, is currently seeking contributions to erect a permanent monument to honor those residents of a county who lost their lives in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… Establishing a separate position with the responsibility for auditing claims may increase the effectiveness of this … a position with claims auditing responsibilities. When a claims auditing official is appointed, the governing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOpinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a city) VILLAGE LAW, §§1-102, 4-412, 9-912: Absent an act of the State Legislature, a village may not conduct an …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Opinion 90-38
… limited use highway pursuant to Highway Law, §205-a. You ask whether the town highway superintendent is required …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 90-33
… officers and employees, subject to village board approval. You ask whether, under the Village Law, in the absence of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 88-3
… Law are paid into the Uninsured Employers' Fund. You ask that we review the provisions of subdivision two of …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Opinion 89-14
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … 986(1) of the Real Property Tax Law which provides, in part, that: Every collecting officer shall deliver or upon … town, village or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Avoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14