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Opinion 99-4
… such as industrial development agencies, have only those powers which are conferred expressly by the State … 582 NYS2d 328, 329), and those powers may be exercised only in furtherance of its prescribed purposes ( Grossman v … of a public purpose of the donor municipality, but only by the enactment of a local law (1990 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 2007-3
… chief’s entitlement under section 207-m was triggered only when the “base salary” of the highest ranking … that an amendment will have prospective application only, unless the language of the statute clearly indicates a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 90-36
… Law make any reference to payment by postdated checks. The only reported New York case in point of which we are aware … prevailing principle that a tax collecting officer could only accept payment in money. In McLanahan v City of Syracuse …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-6
… and Social Security Law. Section 113(a) prohibits municipalities from establishing a local retirement system … Whether a defined contribution pension plan prohibits municipalities from establishing a local retirement system …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 92-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 … serve such municipality " (emphasis added). As noted, the meaning of "municipality" for this purpose is the county ( cf …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 88-62
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … to establish one or more public dumps or dumping grounds. In addition, Town Law, §221(1) authorizes town boards to … a "physical public betterment or improvement" within the meaning and intent of General Municipal Law, §6-c (GML, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectOpinion 91-10
… or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as … valorem levies) TOWNS -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Despite Progress, Pay Gap for Women Persists
… equal what men earned the previous year, typically falls. (In 2022, Equal Pay Day was on March 15.) In 2020, women earned 83 cents to every dollar earned by men, … data published by the U.S. Census Bureau are for 2019. 2 In that year, median earnings for men in New York working …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsOpinion 90-47
… its "employees". Since it is our policy to render opinions only on matters which are of general concern to the … action against an insured. Like an insurance company, the only time the Attorney General can deny a defense based upon …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 88-64
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … and dental benefits to its employees by participating in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Opinion 95-8
… moneys constitute dedicated general fund revenues for use only for purposes of the claiming authority or claiming … services" subaccount of the general fund, and used only for law enforcement purposes in the investigation of …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli Announces State Contract and Payment Actions for September 2015
… and approved 1.8 million payments worth $13.7 billion in September. His office also rejected 149 contracts and … occurred because contracts and payments were accelerated in order to allow an upgrade of the Statewide Financial … office averaged eight days for contract reviews in September and two days to audit payments. DiNapoli …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015State Comptroller DiNapoli Releases Audits
… AGM and DOH needed to strengthen controls to ensure that only eligible products and expenses are funded by Nourish NY. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 98-3
… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …
https://www.osc.ny.gov/legal-opinions/opinion-98-3DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… that the agencies: Provide housing grants and loans only to responsible landlords and developers who maintain …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 88-68
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards … for subdivision approval constitutes a "contract" with the meaning of General Municipal Law, §800(2), and, even if it … §809 also may not be applicable to a planning board member in such circumstances. You ask if a member of a town planning …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 94-15
… rules and regulations for the safekeeping, accounting and audit of all moneys received (8 NYCRR 172.2). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 99-10
… from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected useful life" of energy … to the period of probable usefulness prescribed in Local Finance Law, §11.00(a) for obligations issued for such … by the periods of probable usefulness set forth in Local Finance Law, §11.00. Article 9 of the Energy Law (§9-101 et …
https://www.osc.ny.gov/legal-opinions/opinion-99-10