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Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… an automated financial management information system or online banking to track daily cash balances. Perform a … in time to avoid late payment charges. Consider using online banking and EFTs to optimize timing of disbursements. …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsOpinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or one for the other of their respective functions, powers and duties on a cooperative or contract basis . . ." …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's … A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and relief of disabled …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-20
… -- Powers and Duties (necessity of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may require that checks issued by a …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 98-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … services are accepted by the commanding officer of the assisted fire company or department under that section is …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 98 - 19
… -- Apparatus and Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in … (see 1997 Opns St Comp No. 97-10, p 18). There are a number of procedural requirements set forth in section 109-b …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 95-29
… of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of … You ask whether the facilities of a town water district, for which indebtedness remains outstanding, may be sold to a … has been constructed and no indebtedness has been incurred for any purposes of the district (Town Law, §202-c; 12 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 91-42
… in the opinion. FIRE DEPARTMENT -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department … (see General Municipal Law, §§6-f, 11). October 15, 1991 W.J. Gibbons, Village Attorney Village of Cooperstown … …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 96-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … criteria for participation in a service award program, but does not prohibit participation by a member of the State … assigned work periods. The effect of this provision is to limit the circumstances under which service credit may be …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A school district may not transfer the unexpended balance of an insurance reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 2001-3
… of (at amount that would generate excess revenues for general municipal purposes) -- Rates (fixing of at amount that would generate excess revenues for general municipal purposes) GENERAL MUNICIPAL LAW §§94, … to the sewer system, in order to provide funds for general village purposes. You ask whether a village may …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 2001-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … incorporating an exempt volunteer firefighters' benevolent association and authorizing that association to receive and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 2002-10
… Law §119-dd(3) specifically authorizes the legislative body of a town to acquire by purchase, gift, grant, bequest, … Municipal Law §119-dd(4) authorizes the legislative body of a town to, inter alia , restore and operate historic … Law §162, authorizing the conveyance to a town of real property held for burial purposes by an unincorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10DiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… coalition of 19 investors, today released letters written to four major corporate sponsors of the upcoming Winter Olympic Games in Sochi, Russia that failed to respond to an earlier request they use their influence to ensure the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtOpinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time … have inquired as to the circumstances when a referendum is authorized or required in a town park district on a project to be financed by the issuance of obligations. The courts in …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 90-63
… -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … Expenditures (in recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 94-10
… a town may establish a joint human rights commission for the portion of the town located outside a village, and … neither article 12-D nor any other State statute provides for the establishment and operation of a part-town human … they shall have the power to enter into agreements for the performance of their "respective" powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 91-18
… §29(15) provides that the town supervisor of a town of the first class may designate a bookkeeper, a confidential … or both. In towns of the second class, the town board must first authorize the supervisor to make such designations … an "interest" in a contract with the municipality if the officer or employee has any of the powers or duties listed in …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 2002-8
… frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If the board determines to dissolve the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-37