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Opinion 99-3
… burdensome, so that some ease is obtained'" ( id. ,quoting from In re McCormick's Estate , 169 Misc 672, 675, 8 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-3State Agencies Bulletin No. 1771
… Purpose The purpose of this bulletin is to inform agencies of the process for … for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instOpinion 2005-6
Whether a town may donate monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-15
… are not served by the village water or sewer systems. 2 , December 28, 1999 Timothy F. Moran, Esq., Village Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Objective To assess the extent of implementation of the six … audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… periodically review, and if needed, adjust program goals, strategies and resource allocations. In ESDC’s response to …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractOpinion 91-58
… bear on the issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the … of express statutory authority, a city may not conduct an advisory referendum on the question whether to grant site … program. You ask whether a city may conduct an advisory referendum on the question of whether to grant site …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 92-5
… LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of a proper municipal or school district purpose for fair and adequate consideration. 23 Opns St Comp, 1972, … of privately owned vending machines on school property for the use of school district employees. In several prior …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-62
… REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to use) … to or in aid of any individual or private corporation, association or undertaking. Article VIII, §1 does not, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 2000-9
… fully compensated, such as a bonus or a retroactive pay increase, generally constitutes a mere gratuity and an …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 2007-4
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 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, p 299; 1980 Opns St Comp No. 80-784, p 214; 18 …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to other municipalities and fire districts (Office of the State Comptroller's Approval Mem, Bill Jacket, L 2007, ch …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 89-30
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … for proper town purposes. Therefore, since there is no statutory authority for a town to engage in the sale of … for re-sale to private organizations (1982 Opns St Comp No. 82-73, p 90; 1977 Opns St Comp No. 77-904, unreported; …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 91-3
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … statutory powers and duties (see, e.g., 1982 Opns St Comp No. 82-294, p 373). Highway Law, §142(2), however, provides … 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 . …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Inappropriate 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 95-17
Whether in lieu of selling the sand and crediting the proceeds to the townwide general fund the town board may transfer the sand to a town sewer district without consideration The town board would then sell the sand to generate revenue for the sewer district
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 2003-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Middletown 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 95-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … use generally by members of the fire department does not relate to the care and relief of disabled or indigent …
https://www.osc.ny.gov/legal-opinions/opinion-95-22