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Opinion 2010-1
… that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … indicate that the village is considering the purchase of real property for use as a village office. Two parcels, one …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 88-40
… A certified copy of the resolution must be filed with the Office of State Comptroller within ten days of its … and health insurance, to avoid problems associated with joint employment (1988 Opns St Comp No. 88-12, p 20). With respect to the audit of claims for expenses, section …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 88-22
… residents. You state that the town is constructing sewage treatment plants in two sewer districts and has applied for … priority on a project which provides for the use of sewage treatment plant lands for certain other purposes than a project which …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Some NY Schools Not Reporting Bullying or Harassment
… Education Department agrees with our recommendations and is taking steps to help school officials improve their … to safeguard students.” "The Dignity for All Students Act is an effective vehicle in creating a safe and productive environment for students when it is well implemented and when schools are in compliance,” said …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentOpinion 89-3
… through County or State (must be under same terms and conditions as the state or county contract) -- Contracts … Bidding (purchase from State contract vendor under terms and conditions varying from State contract) GENERAL MUNICIPAL … to a purchase from the State contract vendor upon terms and conditions which materially or substantially vary from …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Future Forward Internship Academy
… stated track preferences. Internship Details Dates May 21, 2026 - August 14, 2026 Eligibility Students must be completing their sophomore, … required documentation online and by mail by February 17, 2026 . Submit online application including resume, writing …
https://www.osc.ny.gov/jobs/internsState Agencies Bulletin No. 446
… account management information. The new on-line enrollment form requires a "yes" response to the " Are you employed by … will direct the employee to the correct direct deposit form. Upon completion of the enrollment/change process, … will be instructed to print the on-line enrollment form and provide a signed copy to their payroll office. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsWebsite Accessibility
… of MS-PowerPoint to view MS-PowerPoint files. WinZip Zip files are single files, sometimes called "archives", that … one or more compressed files. Files with this extension (.zip) require the WinZip to open and extract them. …
https://www.osc.ny.gov/help/website-accessibilityOpinion 93-10
… in the opinion. COUNTIES -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; … provides that, notwithstanding any general or special law, holidays and Saturdays shall be considered as Sunday for this …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 97-7
… does not divest the persons entitled to the funds of their rights to the property nor does it affect the court's … Law. February 6, 1997 Richard W. Breslin, Esq., County Attorney County of Chenango 1 Subdivision 3 of this section … he or she is entitled pursuant to section 8010 of the Civil Practice Law and Rules, before transferring the funds …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … Whether a county must segregate Emergency 911 E911 System surcharge moneys in a separate account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. You … those used by the town superintendent of highways, to display a town decal and identification number. You state … implies the authority to purchase and require the display of items of identification on all town property (see …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 94-24
… for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town … adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-94-24About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed … When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed … and appointed officials paid on a per diem basis often work an inconsistent number of days from pay period to pay …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 89-61
… A village may abolish the office of village justice by local law or resolution subject to permissive referendum. … of highways and town building inspector are raised by taxes levied on the entire area of the town or only on the … within the village. As a general rule, all moneys raised by real property taxes for town purposes must be raised by …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 94-28
… feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance … supervisors has authorized a contract with an engineering firm to conduct a study of the feasibility of providing …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … to General Municipal Law, §353-a must act by majority vote of the whole committee. The participating towns may not, … pursuant to General Municipal Law 353a consisting of the supervisors of the seven participating towns must act by …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time … and paid pursuant to sections 1349(2)(e) and (f) are distributable to and held in the custody of the district … department as the "claiming agent", or whether the funds are to be treated as a county general fund revenue. You also …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 89-15
… fire protection district, the incorporated volunteer fire company which constitutes the village fire department, and … insurance on the fire-fighting equipment used by the fire company, all of which is owned by the company. In addition, you ask whether the contract may …
https://www.osc.ny.gov/legal-opinions/opinion-89-15GASB Statement 87, Leases
… assets include capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that … Fixed payments; Variable payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured using the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases