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Opinion 99-15
… LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions … of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater … user fee or benefit assessment, is imposed for the general support of government, without regard to particular benefits …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up) (2019-F-20)
To determine the extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f20.pdfOpinion 91-58
… issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence … an advisory referendum on the question whether to grant site plan approval and whether a proposed facility is … an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 92-5
… Johnson City , 74 NY2d 718, 544 NYS2d 809; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; Deniham Enterprises v …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-62
… LAW, §10(1)(i): A village, by local law, may transfer a building to a school district public library without … reserving to itself the right to use a portion of the building and planned improvements thereto for village … You ask whether a village, by local law, may transfer a building to a school district public library without …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by an annual salary and an extra lump sum amount at the end of the year …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 2007-4
… general fund (see Village Law §5-506[1][b]; 1996 Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. 82-238, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use … PREVENTION -- Contracts (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 89-30
… relative to the sale of gasoline as an incident to the operation of a public park). Towns are authorized, however, … to contract with private non-profit organizations for the operation and maintenance of such programs (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 91-3
… statutory powers and duties (see, e.g., 1982 Opns St Comp No. 82-294, p 373). Highway Law, §142(2), however, … is being used for lawful town highway purposes (1983 Opns St Comp No. 83-240, p 317; 1980 Opns St Comp No. 80-806, p 223; cf . 1979 Opns St Comp No. 79-134, …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 95-17
… the use, in a sewer district, of personal property owned by the town. You indicate that the town owns a supply of sand … maintenance, must, to the extent that they are not raised by the imposition of user charges, be assessed on the … special districts and provide services previously provided by those districts as a town function). Given that the town …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire … foreign fire insurance tax moneys to purchase a personal computer to be used for department purposes and to pay for a … fire insurance tax moneys to purchase a new personal computer to be used for various department purposes, and to …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/middletown-no1-district-2020-160.pdfOpinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, … Volunteer Firefighters' Benefit Law, §5[1]; 2000 Opns St Comp No. 2000-20, p 53; 1992 Opns St Comp No. 92-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 95-22
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's … Benevolent Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 91-34
… Broome , 76 AD2d 1015, 429 NYS2d 487; Hurd v Erie County , 34 AD2d 289, 310 NYS2d 953; see also 1988 Opns St Comp, No. … out of an accident or unforeseen occurrence or condition; (2) affecting public buildings, public property or the life, …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 2000 - 13
… 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 terminates membership … a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Opinion 98-10
… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 88-41
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention … 130(5), 138: Fire prevention programs are a proper town function. The town board may acquire property for use in … that fire protection programs are a proper part-town function if authorized by local law and that a town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the … outlook include declines in revenue from a weaker economic forecast, stock market volatility, and increases in recurring … identifies several risks and concerns related to DOB’s forecast and projections, including the following. Increasing …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declines