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Opinion 89-28

… TOWN LAW, §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing … water study and the allocation of the cost of a new water storage tank. You indicate that a number of water districts … in the town are supplied by a neighboring city. A storage tank within the city which supplies certain of these …

https://www.osc.ny.gov/legal-opinions/opinion-89-28

Opinion 92-23

… into lease permitting the affixing of antennae to water storage tanks and the erection of a switching station near a … affix transmission antennae to several operating water storage tanks of the water district and also would erect a … to Town Law, §198(12)(a), may lease a portion of a facility owned by an improvement district which is not …

https://www.osc.ny.gov/legal-opinions/opinion-92-23

Opinion 88-30

… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …

https://www.osc.ny.gov/legal-opinions/opinion-88-30

Opinion 2002-5

… of open spaces and areas may be made only after due notice and a public hearing. You ask whether a town may … provides that any county, city, town or village, after due notice and a public hearing, may acquire the fee or any … authorization, it is clear that a town, subject to due notice and a public hearing, may expend monies to acquire …

https://www.osc.ny.gov/legal-opinions/opinion-2002-5

Opinion 89-19

… the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of … of social services is subject to pay the appellate filing fee in CPLR 8022, and is not an agency of the State … Civil Practice Law and Rules (CPLR) in connection with the filing of a record on a civil appeal. Section 8022 of the …

https://www.osc.ny.gov/legal-opinions/opinion-89-19

Opinion 91-7

… enter into such a contract with an emergency rescue and first aid squad of a fire department or fire company. GENERAL … department of which does not have an emergency rescue and first aid squad, may contract with any city, town, village or … which has in its fire department an emergency rescue and first aid squad duly authorized to render emergency ambulance …

https://www.osc.ny.gov/legal-opinions/opinion-91-7

Opinion 98-9

… services without a fee or charge. 1 June 17, 1998 Emily Pines, Esq., Town Attorney Town of Brookhaven 1 To the …

https://www.osc.ny.gov/legal-opinions/opinion-98-9

Opinion 88-73

… (General Municipal Law, §6-d[3][a]). March 22, 1988 Bruce W. Musacchio, Esq., Town Attorney Town of Collins …

https://www.osc.ny.gov/legal-opinions/opinion-88-73

Opinion 88-69

… contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance … is located, also contracts. You ask whether a village may contract for services with a private volunteer ambulance … town or village, acting either individually or jointly, to contract for the provision of emergency medical services, …

https://www.osc.ny.gov/legal-opinions/opinion-88-69

Opinion 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-95-22

Opinion 95-21

… the filing of a proper petition, initiate a proceeding to consolidate two or more sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask whether a town board may initiate a proceeding to consolidate several sewer districts on its own motion, or …

https://www.osc.ny.gov/legal-opinions/opinion-95-21

Opinion 94-21

… or a reasonable class of, purchase orders. You ask whether there is any statutory requirement that two signatures be … to authorize purchase orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the … Whether there is any statutory requirement that two signatures be …

https://www.osc.ny.gov/legal-opinions/opinion-94-21

DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds

… pocketing fundraising proceeds and writing numerous checks to herself. Dieter, 40, was arraigned in Almond town court … in Allegany County, and worked with local law enforcement to determine the extent of the fraud. Dieter is due back in … the trust of her neighbors by taking money donated to promote the safety of their community,” DiNapoli said. …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-funds

Annual 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 … during State Fiscal Year April 1, 2025 – March 31, 2026; and The rates from the Actuarial Valuation for State …

https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributions

XII.8.H Voucher Mass Approval – XII. Expenditures

… and Lease vouchers created in the Real Estate Management (REM) Module. In limited circumstances it may be appropriate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approval

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers

State Agencies Bulletin No. 2357

… July 2025 Amount Hazard Duty MC Straight Time (HZ5) $0.75/hour $1.00/hour Hazard Duty MC Overtime (HZ6) $1.13/hour $1.50/hour OSC Actions: OSC has increased the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designated

Operational Advisory No. 27

… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … the Office of the State Comptroller will be changing the policy regarding the use of Accounting Date in the Statewide … agencies regarding possible exceptions to the statewide policy and any financial reporting implications. If you …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmation