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Opinion 98-7
… (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus … (replacement of chiefs' cars and acquisition of traffic signal control system) -- Powers and Duties (acquisition of chiefs' cars and traffic signal control system) MUNICIPAL FUNDS -- Capital …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 98-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by the town and county officers training school of the state of New York, or in attending a convention, conference … for purposes of the New York State and Local Employees Retirement Systems. October 20, 1992 Bernard Silverman, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 91-45
… is possible that a town board may have certain potential judicial remedies (see Civil Practice Law and Rules, §§7801 …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2002-9
… This opinion represents the views of the Office of the State Comptroller at the time … of services by private organization); (contribution to private organizations) PUBLIC CONTRACTS -- Contracts Not … with the operation of the town's recycling center and pay the individuals consideration for such services under the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 90-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … village real property based upon a determination that the proposed use of property by the higher offeror, although … accept a lower offer if it is determined that the use proposed will ultimately bring the greatest amount of revenue …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 2010-3
… (cost of debt service of fire company as part of "definite sum"); (not subject to referendum requirements) TOWN LAW § … be considered in the course of negotiating the "definite sum" payable by the town under the contract. You ask whether … requires the fire protection contract to state a "definite sum to be paid each year for all of the services to be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-1
… enterprise under the Act (see Beneficial Finance v Dallas , 571 F2d 125; Chait v Active Fire , 101 Misc 2d 533, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 88-66
… Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 90-32
… of highway machinery, tools, implements and equipment, then an expenditure in excess of $100,000 therefor would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingOpinion 89-34
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to … by highway department laborers and the participation in such acts by the deputy highway superintendent. Following …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 91-27
… Co. v Blais , 30 NY2d 48, 330 NYS2d 336; Downey v Motor Vehicle Accident Indem. Corp. , 43 AD2d 168, 350 NYS2d 821). …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 89-18
… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (wages lost from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) … lost from his or her regular job while attending assessor training provided by the New York State Board of Equalization …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… individuals or entities in the Statewide Vendor File add a significant number of vendors at one time resolve various … for any individual or entity not already registered as a New York State Vendor using the New York State Substitute … penalties due to 1099 reporting errors, as required by the Code of Federal Regulations (CFR) section 301.6724-1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationOpinion 93-6
… provide fire protection services (see Village Law, article 10). As a rule, however, towns do not have the power to …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated charitable organization as memorial in honor of deceased … tax moneys may use a firefighters benevolent association to make a contribution to a charitable organization as a …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-20
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … mandatory referendum in the case of an elective receiver. You ask whether a town, by resolution, may require a … to require a countersignature in order for the receiver to transfer moneys deposited to his or her credit ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 98-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a fire district accepts the services of a member of a fire company in a bordering …
https://www.osc.ny.gov/legal-opinions/opinion-98-24