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Opinion 2003-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … service award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting service … of the General Municipal Law provides, in part, that "[a]ny service awards provided to an active volunteer firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Museum or Military Abandoned Property
… & Ester Columbetti Unknown Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 02/19/25 4 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 5 Painting by Henry … with gold trim; pitcher has an image of Fort Ticonderoga's main entrance and bowl has an image of Roger's Rock Hotel and …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOpinion 2004-7
… a scale of rents for use of water, to be paid at such times and in such manner as the prescribed by the village. … the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of New York , 94 NY2d 577, 709 NYS2d 122; …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax … Concerning how foreign fire insurance tax moneys should be allocated to each volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-43
… COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary … COUNTY SHERIFF -- Disability (reimbursement of sheriff's personnel account from county's workers' compensation … COUNTIES -- Fund Transfers (reimbursement of sheriff's personnel account from county's workers' compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 2010-3
… loss or damage to fire equipment, and premiums for insurance coverage against such loss or damage (1989 Ops St … exceed five years (Town Law § 184 [3]), or for an initial term of one calendar year or less subject to renewal(s), in … attributable to the protected area during the contract term unless a sum for such increased cost has been …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Start a Business and Get Licenses
… Forming a Business in New York State To form a business in New York State or to register an out-of-state business, visit the New York … To form a business in New York State or to register an outofstate business visit the New York State …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesGet Information about 1099s
… For any questions regarding your 1099-S, 1099-INT or … SSN, or the information in the “Account” box on your 1099 for us to be able to identify your return. … For any questions regarding your 1099S 1099INT or 1099MISC …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sOpinion 88-76
… municipal or school district treasurer, as custodian, to invest library fund moneys in the same manner and to the same … expressed the opinion that, while a public library may invest public funds (e.g., moneys raised by taxes) only in …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 97-15
… of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … ; Jancyn , supra ; Con Ed , supra ; see also 1990 Opns St Comp No. 90-39, p 88; 1987 Opns St Comp No. 87-55, p 83). This Office has expressed the view …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 99-10
… PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- … Whether the maximum term of an energy performance contract to be entered into by …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 93-22
… BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously reported) CRIMINAL … GENERAL MUNICIPAL LAW, §99-m: An order of a superior court to remit a forfeiture of bail is not required in order for …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-21
… class of, purchase orders. You ask whether there is any statutory requirement that two signatures be obtained … purchase orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the … at more frequent intervals". The purpose of section 110 is to prevent town officials from incurring obligations in …
https://www.osc.ny.gov/legal-opinions/opinion-94-21The Survivor’s Benefit Program for New York State Management / Confidential Employees
… What are the eligibility requirements? There is no need to enroll — your beneficiary is eligible to receive this benefit if, at the time of your death, you … was paid directly from State funds (it must be equivalent to the minimum annual salary for an M/C-3 employee). …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employeesOpinion 2002-10
… discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic … property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic … Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first … fire department who seeks membership in a second volunteer company has automatically vacated membership in the first …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Opinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time … superintendent of highways or by the town board, serves at the pleasure of the superintendent. You ask whether a deputy … by a town board pursuant to Town Law §32(2) serves at the pleasure of the highway superintendent or the town board. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2000-8
… health commissioner as partner with a member of a not-for-profit corporation providing home health care services to … 802(1)(f): A county public health commissioner who has a real estate partnership with a member of a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Members
… new members established members and readytoretire members of the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/members