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Opinion 89-14
… city, town, village or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since … with the plain language of section 986. In our view, a municipality should not be able to frustrate the …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 96-18
… with respect to any particular measure. September 18, 1996 Anthony Cerreto, Esq.,Village Attorney Village of Port Chester …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… of this key control because a claims auditing official would be performing this function as one of his or … whether or not the appointment of a claims auditing official would be beneficial for your locality. Several … claims auditing responsibilities. When a claims auditing official is appointed, the governing board generally no …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorState Agencies Bulletin No. 2353
… Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement (CLEFR) through PayServ. Affected … has received the full non-taxable amount. CLE Cert Lic Exam Fee Reimburse This taxable CLEFR reimbursement will be … Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement CLEFR through PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… of disbursements? Audit Period January 1, 2024 to May 31, 2025 Understanding the Audit Area A fire district board must …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… such as town boards (boards), to set long-term priorities, work toward goals several years into the future …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Village of Leicester – Financial Management (2025M-7)
… officer. The Village has two operating funds: general and water. The 2024-25 general fund appropriations totaled $185,700 and water fund appropriations totaled $286,875. The general fund … real property taxes, State aid and sales tax, while the water fund is funded primarily with metered water sales. …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Avoca Central School District – Payroll (2025M-14)
… and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Great River Fire District – Treasurer Reports (2025M-125)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… and recommendations within 30 days of the receipt of the draft report, but they did not respond. We conducted this … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mOpinion 91-30
… board member who is employed as a sales representative for a corporation which holds State and county contracts and … board member who is employed as a sales representative for a corporation which holds State and county contracts … or stockholder (General Municipal Law, §800[3],[c],[d]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 90-1
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) … LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … a local government, by local law, may authorize a gift to another public corporation in furtherance of a public purpose …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2004-7
… a scale of rents for use of water, to be paid at such times and in such manner as the prescribed by the village. … tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of … v City of New York , 43 NY2d 253, 401 NYS2d 173; see also NY Const, article IX, §2[c][8]; Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2007-3
… unit and who is the highest ranking subordinate to the head of the police department in such unit, is increased , the salary … of the permanent full-time head of the police department shall be increased by at least … two of this section, of the permanent full-time head of the police department shall be increased to the same …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 2006-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of prior to completion of payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-41
… mandatory referendum to establish a service award program for the volunteer firefighters of a fire district may be … prior to the establishment of a service award program for the volunteer firefighters of a fire district pursuant to … authorizes the establishment of a "service award program" for the volunteer firefighters of: (1) a "political …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 89-27
Whether a noncharter county may by resolution provide that county supervisors who take office after a certain date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office prior to such date
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-60
… to operate a facility at a park which is termed a license or concession, but which, in substance, constitutes a … legislative authority. GENERAL MUNICIPAL LAW, §103: A true license or concession arrangement, which does not involve a … ask under what circumstances an agreement designated as a "license" or "concession" to operate a facility at a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the … water storage tank clearly is a "capital improvement" for purposes of section 6-c (see GML, §6-c[1][b][1]). Since …
https://www.osc.ny.gov/legal-opinions/opinion-88-50