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Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … end of each year that the executive director has met the specified criteria and is eligible for the specified …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 2007-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-5
… volunteer fire company under fire protection contract); (restrictions on use of money payable under fire protection … -- Contracts (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire company); … (payment of amount directly to volunteer fire company); (restrictions on use of money by volunteer fire company); …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 89-30
… organization for use in the organization's bus. The bus is used to provide transportation to senior citizens of the … property for proper town purposes. Therefore, since there is no statutory authority for a town to engage in the sale of … this Office has expressed the opinion that a town is generally without authority to purchase gasoline for …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 91-3
… display a decal identifying the vehicle as town property. You ask whether a town board may require all town vehicles, … not inconsistent with law, so long as the duties do not interfere with, diminish or impair the … to highway equipment, the highway superintendent controls how, when and where highway equipment is to be used so long …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Middletown 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 92-48
… for the construction, reconstruction, acquisition or installation of another capital improvement or equipment, or … for the construction, reconstruction, acquisition or installation of capital improvements or equipment, or (2) to … for the construction, reconstruction, acquisition or installation of another capital improvement or equipment, or …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 90-49
… to improvement district commissioners) TOWN LAW, §214: Where the town board has designated a "per day" compensation … we concluded that an improvement district commissioner who does not work a full day is entitled only to a proportionate … .). Further, the Court concluded that the only instances where, as a matter of law, the services which the defendant …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Introduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for computers and related hardware equipment, … inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and escalating …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceOpinion 95-17
… in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without … PERSONAL PROPERTY -- Disposition of (authority of town to transfer property to a district without consideration) TOWNS … of articles 12 and 12-A of the Town Law relating to the financing of town improvement districts, has created a …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for … is comprised of several companies, the members of each company, may determine to use foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 2003-4
… FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 91-34
… by vendor) -- Contracts Requiring Bidding (printing of election materials) -- Professional Services (printing of … machine strips, canvass reports, tally sheets and ballots, is not exempt from competitive bidding as a professional … Ed 2d 94; People ex rel. Argus v Hugo , 101 Misc 481, 168 NYS 25 affd 182 App Div 904, 168 NYS 1123; see Schiavone v …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 95-22
… for use generally by members of the fire department does not relate to the care and relief of disabled or …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 2000 - 13
… forfeit membership in the first company (compare People ex rel. Ryan v Green, 58 NY 295, concerning the common law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Opinion 98-10
… streets) -- Repairs (by town of village streets) -- Snow Removal (by town on village streets) VILLAGE LAW, §6-602; HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §119-o; MUNICIPAL HOME RULE LAW, … such control is delegated by the board. Highway Law, §142-c provides that a town board may authorize the town highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 88-41
… of town funds for fire prevention purposes. Specifically, you inquire whether the town may purchase instructional … in presenting fire prevention programs to town residents. You also inquire as to the proper procedure for making an … or statutory obligation by the municipality before funds can be paid to or expended on behalf of, private individuals …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 92-32
… historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may purchase … historic preservation efforts (General Municipal Law, §119-dd[3]). Further, a town is authorized to sell historic buildings or structures pursuant to section 119-dd(4) which empowers town boards to: Designate, purchase, …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 91-36
… plat or is otherwise not practical" (§277[1]). Bayswater Realty & Capital Corp. v Planning Board of Town of Lewisboro …
https://www.osc.ny.gov/legal-opinions/opinion-91-36