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Opinion 91-3
Whether a town board may require all town vehicles including those used by the town superintendent of highways to display a town decal and identification number
https://www.osc.ny.gov/legal-opinions/opinion-91-3DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… for costs incurred for hiring financial advisors to assist in the development of multi-year budget plans. “Long-term … municipalities to take action by offering them assistance in dealing with a potential impediment to these efforts.” … They can then decide what program funding choices to make in advance, avoiding the need for unpredictable tax increases …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 90-51
… installation costs, are intended to be included within the definition of system costs (see Sponsor's Memorandum in … related costs and all other costs not included within the definition of 'system costs' shall be a municipality … and those who speak foreign languages, falls within the definition of "system costs". In our view, this expenditure, …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2002-4
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … that, absent dredging, the channel will continue to fill in with rock and sediment, impeding boat traffic by rendering … to expend monies from taxes levied for the fiscal year in which the expenditure is to be made to dredge waterways …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of … -- Extension (cost charged only against properties in extension) TOWN LAW §202(5): Pursuant to Town Law §202(5), … proposed district or extension pursuant to the procedures in article 12 of the Town Law (§190 et seq .), or upon town …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2007-6
… discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next … unit and is the highest ranking subordinate to the police chief in a village police department receives a … duties as “acting chief” for a period of one year, the police chief is entitled to a one-time payment in the same …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 2007-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining … audit of the books and records of the fire company and, in connection with its authority over the fund raising … books and records of the fire company for audit. Also, in accordance with General Municipal Law § 209-z, any fire …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2008-5
… of a village fire department must consent, and may be a party, to a fire protection contract between the village and a town, the fire company is not a necessary party to the fire protection contract between the town and …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 97-17
… and file the annual statement of financial disclosure ( id .). We also note that section 811(1)(c) refers to the … and filing of such forms or statements by any "local ... officer or employee" (see also General Municipal Law, … and employees"). Article 18 defines the phrase "municipal officer or employee" as "an officer or employee of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-45
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties … of a fire district fire department (1983 Opns St Comp No. 83-238, p 314; 14 Opns St Comp, 1958, p 356). January 19, …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 98-21
… Municipal Law to enter into a contract with any third party for the provision of those services by the third party. In addition, even if the board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 92-7
… business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer … requesting funds to help him through this "slow period". For purposes of this opinion, we assume the firefighter is … such moneys as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 98-10
… (town repair and maintenance of village streets) -- Repairs (by town of village streets) -- Snow Removal (by town … to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets performed by the … are to budget and raise money for highway improvements and repairs, which pre-empts local legislation on that subject ( …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 93-20
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … Such a local law would be subject to mandatory referendum in the case of an elective receiver. You ask whether a town, … and collected by him to the credit of the supervisor in or with a bank or trust company designated by the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-1
… responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost. … responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Comptroller DiNapoli Releases School Audits
… of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord Union Free … that are currently being provided on a contract basis. Elmira City School District – Financial Condition (Chemung … of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… indicate the amount of budgeted expenditures available for MWBE participation. However, plans for 10 sampled ESD agencies were submitted late (one by more … took actions to address these instances of non-compliance. For the audit period, 39 (46.9 percent) of the 83 files we …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsIX.7.A Funds – IX. Federal Grants
… impacted. The need for the establishment of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a Federal agency … regardless of whether a new fund has been identified in Bill Copy. Existing funds, regardless of historical …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsPress Conference on the Flushing Snapshot Report
… NYC. Tragically the pandemic hit the region particularly hard, stalling economic progress and exacerbated …
https://www.osc.ny.gov/events/flushing-snapshotIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make … obligations for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and … The State Legislature authorizes State agencies to make … obligations for specific purposes each fiscal year in the form of an appropriation …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overview