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Opinion 92-38
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … of the department. The board of fire commissioners, at its next meeting, must consider the nominations and either …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 94-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the parcel to a not-for-profit association which intends, at its own expense, to construct, maintain and operate a … that the property is needed for fire district purposes at some future date (see 1992 Opns St Comp No. 92-23, p 57). …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 2003-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or recreational facilities to meet the needs generated by new subdivisions (see, e.g., 1991 Opns St Comp No. 91-36, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 93-14
… 59 Misc 2d 540, 299 NYS2d 1007; In re Assessment of Water Tax In Water District No. 3 of the Town ofNiskayuna, …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 97-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … No. 83-108, p 133; see also Cahn v Planning Board of the Town of Gardiner , 157 AD2d 252, 557 NYS2d 488; Keller v … the board members' participation in this matter, the town's code of ethics should be examined. Section 806 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 90-43
… in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - eligibility of children) POLICE AND POLICE PROTECTION -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, … received by the member's widow or widower as a joint and survivor pension until every such child shall have attained …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 2007-6
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the highest ranking …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … article 14 is not applicable. Under New York law, even when compensation for overtime is not provided through … are elected public officials (29 USCS §203[e][1][c][ii][I]) and certain staff members of such officials (29 USCS …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 2005-5
… Amerada Hess , 59 AD2d 110, 397 NYS2d 814; Direen v State Tax Commission , 46 AD2d 191, 361 NYS2d 736). Therefore, if …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 88-23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 95-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … of chapter 386 discloses no discussion of the intended meaning of the provision. No discussion of this provision …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 90-27
… of functions or duties in a county with an alternative form of government). However, given the requirement that each … conduct of referenda on petition in towns, is applicable "[w]henever this chapter [the Town Law] shall expressly provide … in villages, similarly provides that it shall apply "[w]henever this chapter shall expressly provide that an act or …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… interested in justice court consolidation. Office of Court Administration Phone: (800) 268-7869 Email: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 88-55
Whether a village has authority to audit or require the audit of the books and records of the incorporated fire company which constitutes the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 2007-1
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … with the county’s procurement policies and procedures. You ask whether the procurement of paratransit services by a … to light and rapid rails systems as well as bus systems, even when bus and rail systems share all or part of the same …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … Requirements (mandatory referendum - transfer of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and Investments …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 2006-10
… school district, BOCES, fire district, the State of New York or the United States government and any agency or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10What to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdf