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Opinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for … Whether town taxes to support the town police department are to be levied only against taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether absent a special act of the State Legislature the fire district may return monies in the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 88-52
… The interest must be disclosed as soon as the officer or employee has knowledge of the prospective interest. However, … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his or her … contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary benefit from …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of … Whether the appointment of the mayors law partner would result in a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-27
… Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable … Sheehan , 233 AD 258, 251 NYS 254 affd 258 NY 624; Sacks v Neptune Meter Co. , 144 Misc 70, 258 NYS 254 affd 238 AD 82, … to restrictions on wage assignments by public officers and employees). A payroll deduction is generally …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 97-17
… not ordinarily regarded as a branch of county government ( Buffalo and Erie County Public Library v County of Erie , 171 … 591 NYS2d 131; County of Erie v Board of Trustees of the Buffalo and Erie County Public Library , 62 Misc 2d 396, 308 …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-49
… the courts as: "a piece of ground enclosed for purposes of pleasure, amusement or ornament" ( Perrin v New York Central Railroad Co. , 36 NY 120, 124); "a strip of land ... set apart either for pleasure ground or for purposes of exercise, amusement or …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-40
… of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … by a municipality without express statutory authority (see NY Const., art XVI, §1; Sonmax, Inc. v City of New York , 43 … service or facility (see Watergate II Apartments v Buffalo Sewer Authority , 46 NY2d 52, 412 NYS2d 821; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 97-3
… Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive interest and … to former sections 1092 and 1094 of the Real Property Tax Law may compromise or waive interest and penalties on …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-10
… to the extent inconsistent herewith. April 15, 1992 Bruce W. Migatz, Esq., Village Attorney Village of Manorhaven …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 95-4
… taking sworn testimony, requesting the submission of documents, and employing other reasonable methods of inquiry. … in a proper case to produce all books, records, papers and documents material or relevant to the investigation". Section … in connection with a subpoena issued under section 209 for documents already subpoenaed by a grand jury). The board or …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a … containing several towns and one city may chargeback to the individual towns within the county the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 95-17
… town initially acquired this sand as a gift (see 1975 Opns St Comp No. 75-941, unreported). You ask whether, in lieu of … in such district (Town Law, §§61, 198; see also 1987 Opns St Comp No. 87-69, p 104). Although the town board is … for those improvements or their maintenance (1988 Opns St Comp No. 88-33, p 61; see also Belinson v Sewer District …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 93-5
… or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Budget (effect of late publication … County, the hearing "shall be held" on or before the tenth day of December. Section 108 further provides that the … Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… used the money she stole from these government grants to pay the mortgage and utilities on a commercial property she owned, … Ogundu diverted nearly all of the program grant funds to pay the mortgage and utilities on a commercial building she …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveDiNapoli: The State May Have Your Money
… some of the $12.5 billion in unclaimed funds belongs to you, a family member or friend,”said DiNapoli. “Fortunately, … estates, may require more paperwork to claim. New Yorkers can search for lost money for free by visiting the Office of … in the statewide map does not include accounts that have unknown ownership or those with incomplete addresses. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… Yorkers to keep track of gift cards received during the holidays. When gift cards aren’t used for five years, their … Yorkers to keep track of gift cards received during the holidays When gift cards arent used for five years their …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 92-45
… (Memorandum of Joint Legislative Committees on Fire Laws re: L 1957, ch 849, McKinney's Session Laws of 1957, p 2171; …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… conduct 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 … 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 91-41
… property taxes may be annually increased. October 10, 1991 Alan M. Simon, Esq., Town Attorney Town of Ramapo …
https://www.osc.ny.gov/legal-opinions/opinion-91-41