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Opinion 89-27
… with equal protection provisions in the State and federal constitutions. You ask whether a non-charter county …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-60
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … LAW, §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, … as a "license" or "concession" to operate a facility at a village park would constitute a lease of park property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-50
… §6-c[2]). A "capital improvement" includes "any physical public betterment or improvement" and related "furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- … CRIMINAL PROCEDURE LAW, §§180.70, 540.10, 540.20; STATE FINANCE LAW, §99-a; TOWN LAW, §27(1); UNIFORM JUSTICE …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 88-65
… when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is required … §84, et seq. ) upon payment of any copying fee. However, you may wish to contact the Committee on Open Government, …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-19
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Subdivisions … (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND TRAFFIC REGULATIONS … -- Private Roads (authority of town to regulate traffic in residential subdivision) STREETS AND HIGHWAYS -- Private …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 2004-4
… the engagement by the school district, of the law partner. You ask whether a member of the board of education of a … been appointed as "the attorney for the School District." You inform us that the monies paid to the school district's …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 94 - 23
… other town. If the proposed extension is without petition and by board motion pursuant to Town Law, §170(2), joint … district which is located within two towns be extended and that the entire area of the proposed extension is within … et seq. contain provisions relative to the establishment and extension of fire, fire alarm and fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 2002-17
… project, governed by General Municipal Law §101. You indicate that the town is considering engaging the … separate division that performs general construction work, you ask whether it would be proper for the firm to also …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 93-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … OF INTEREST -- Financial Disclosure (authority of State Comptroller to obtain access to annual financial … MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain access to annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 2000-3
… is subject to prior approval of the State Comptroller. You ask whether a resolution approving the establishment or … or extension by the State Comptroller is not required. You also ask whether such a filing is required for districts …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Opinion 88-2
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … assessment rolls, we note that section 1420 of the Real Property Tax Law, which pertains to the levy of village … has no application to the levy of special assessments (see Real Property Tax Law, §102[20]). We also note that …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Agencies Bulletin No. 315
… the Projected 7 Year Completion Date and the Check Date ER % Increased fields will be grayed out. NOTE: If an … The Check Date Escrow Money Sent field and the Check Date ER % Increased field (if applicable) will be populated with … became participating and the check date the employee's ER (employer) rate was increased respectively. These check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersOpinion 2000-22
… his or her law firm, may not perform compensated services for private clients in relation to any matter before any town agency for which the town attorney serves as attorney, or any services for contingent compensation in relation to any matter before …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Agencies Bulletin No. 1971.2
… in this field matches the last 4 of the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.1
… in this field matches the last 4 of the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryOpinion 2007-2
… towns and cities on the basis of full valuation of taxable real property, on a per capita basis, or based on the number … within the county ( cf., e.g., Education Law §6304[1][c]; Real Property Tax Law §§804[1], 844[1], 900[1], 1314[1], … be apportioned on the basis of taxable full valuation of real property. Opn No. 92-26, supra , was cited favorably and …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… January. “New York’s 529 College Savings Program can help you give the gift of higher education this holiday season,” …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While … cards are a popular purchase during the holiday shopping season, many of them go unused," said DiNapoli. "Last year, … Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonJune 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by GASB …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34