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Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 90-24
… any other powers or duties pertaining or incidental to the sale and issuance of obligations. However, the finance board of any municipality, school district or district corporation may, by resolution, … and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school board, in which …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 2001-12
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing board of … Whether the trustees of a school district library may adopt provisions to cover employees or if they …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12XII.5.I Prompt Payment Interest – XII. Expenditures
… New York State Finance Law §179-f requires the State to pay vendors promptly (within 30 days for most vendors, 15 … qualified Small Business vendors). When the State fails to pay the vendor by the Net Due Date, the State may be required … State Finance Law (SFL) §179-f requires the State to pay vendors within 30 days for most vendors, and 15 days for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestOpinion 99-15
… provides that exemptions from taxation may be granted only by general law. Based on the foregoing, we believe it is … Constitution providing that exemptions may be granted only by general law, in the absence of state enabling …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 88-1
… may require." Section 1-102 does not expressly state that only property which is no longer needed for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… in these statutes, which direct the Comptroller and the Chair of the Board to ascertain the annual amount of expenses …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Opinion 92-4
… district may pay for supervised physical fitness training sessions for its active volunteer firefighters so long as the … moneys to pay for supervised physical fitness training sessions for active volunteer firefighters of the fire … it appears that the contract for the supervised training sessions will not be subject to competitive bidding. …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 91-55
… of any municipal corporation operating an electric public utility service shall establish solely by appropriations from … in the depreciation reserve account of the electric utility service as the depreciation accruals for that period. … do not require contributions to depreciation reserve accounts. It follows that the revenues of a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 88-27
… disabled fireman with the municipality being liable only for any difference between his regular wages or salary …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 93-23
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs … services) ZONING AND PLANNING -- Planning Boards (electrical contractor as chair of board) GENERAL MUNICIPAL LAW, §§801, 803: Whether an electrical contractor who also is the chair of a town …
https://www.osc.ny.gov/legal-opinions/opinion-93-23New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… Share of Older Adults Keeps Rising January 2022 PDF Version Message from the Comptroller The safe and efficient … axis) 2008 62.6 7.5 12.0 2009 60.0 7.9 13.2 2010 57.7 8.2 14.2 2011 56.5 8.5 15.1 2012 55.4 9.0 16.3 2013 54.0 9.3 … 19.7 2017 50.6 10.3 20.3 2018 48.9 10.1 20.8 2019 46.0 9.7 21.0 2020 42.1 9.2 21.8 2021 31.3 7.6 24.3 Source: New York …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingOpinion 92-41
… Law, §5[1]; 1986 Opns St Comp No. 86-34, p 55), and have only those powers expressly granted by statute and … [a] power not expressly granted by statute is implied only where it is 'so essential to the exercise of some power …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 99-2
… Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements (construction performed by municipal employees as exception to …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2002-13
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW … Whether foreign fire insurance tax monies received by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13City of Newburgh – Budget Review (B19-6-11)
… which expired in 2017, is settled. Key Recommendations Pass a resolution to raise water rates prior to the adoption …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11XI-A.9 Receiving – XI-A. Purchasing
… day. The inspection process may include verifying the version of software installed on computer equipment, ensuring … a voucher can process for payment. Chapter XII, Section 8.B - Matching of this Guide provides additional guidance … orders in SFS and resolving match exceptions. See Section 8 – Payment Tolerances of this Chapter for information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOversight of Weights and Measures Programs (Follow-Up)
… and Markets (Department) oversees the inspections of all commercial devices used to measure commodities sold on the … indicated on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met … The Department uses several databases to collect data for monitoring and tracking purposes, including to review …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCity of Newburgh – Budget Review (B20-6-12)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Opinion 99-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients … (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act … treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire department has …
https://www.osc.ny.gov/legal-opinions/opinion-99-7