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Opinion 90-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and remainder of …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): …
https://www.osc.ny.gov/legal-opinions/opinion-88-18XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… New York State Bridge Authority, the New York State Office of General Services, the Dormitory Authority of the State of New York, the New York State Urban Development …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actOpinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-90-27II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… prepared on a cash basis include: Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsAudit Committee Charter Guidance and Template
… complete brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education (board) of most school districts to establish an audit committee to …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 98-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county coroner paid by …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … her actions) MUNICIPAL FUNDS -- Part-town Charges (payment of judgment arising from part-town function) -- Town Charges …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (intermunicipal agreement does not …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requirement that …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 92-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 8010(1); LIEN LAW, §§19, 20: The chief fiscal officer of a county may refund a deposit made to discharge a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 96-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. FEES -- Justice Courts (payment of fees pursuant to General Municipal Law, §99-l[1][a] for …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requiring abstention from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-46
… are authorized to invest. The fiscal officer of a participating school district or municipality may be given … contemplated by your inquiry would be entered into by participating school districts and municipalities pursuant to … Municipal Law. Under the proposed agreement, one of the participating school districts or municipalities, through its …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 89-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … petitions) PUBLIC OFFICERS AND EMPLOYEES -- Mode of Selection (signing multiple nominating petitions for fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 93-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. COUNTIES -- Improvement Districts (extension of service within a sewer district) IMPROVEMENT DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 89-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26