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Opinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … performed during the individual's regularly assigned work periods. The effect of this provision is to limit the … exceptions, for the suspension of public retirement pensions and annuities following retirement from the civil …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 92-11
… (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance … (transfer by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- Reserve Fund …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 2002-8
… and no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three years ago, … or services provided by the district and no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 94-5
… facing the town board. Town Law, §116(13) authorizes towns to publish and distribute a report relative to the fiscal affairs and official acts, programs and … 116(13) expressly limits the contents of the town's report to the affairs of boards, commissions, departments and …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-4
… unless the town board or town comptroller, as the case may be, has required an original signature. You ask … voucher, the town board or the town comptroller, as the case may be, may require that the statement be executed only …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 88-37
… (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … of police cars, must mature "not later than the last day of the second fiscal year succeeding the fiscal year in …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … ". . . municipal corporations and districts shall have power to enter into, award, cancel and terminate agreements … In reaching the above conclusion, we are mindful that the Attorney General in Opn No. I 89-26 has concluded that a …
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 … 84-36, p 44). We have also noted that these special acts do not define the phrase "care and relief", and that we are …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (requiring countersignature on checks issued by receiver); Referendum Requirements (requiring countersignature on checks issued by receiver) RECEIVER OF TAXES AND …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 89-2
… that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation … competitive bidding when they purchase goods, supplies and services under joint contracts and arrangements entered … by or under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 89-48
… "Undertaking for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 89-44
… moneys during the month for which they are reporting. You ask if acting village justices are required to file a …
https://www.osc.ny.gov/legal-opinions/opinion-89-44XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services … and the transaction should be created using the NYS Vendor Id associated with the centralized contract from which you …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractseLearning Videos and Resources
… of Events Property Type Tables Electronic Reporting Online Holder Reporting Request password for Online Holder Reporting at [email protected] Secure File … Contact Reports Processing Unit at [email protected] Online Holder Reporting Video Resources from this Video …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 91-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … with military duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time … No. 86-61, supra ; see US Const, 14th Amd; 38 USC 2021; NY Const, art 1, §11). We based our conclusion on a 1977 …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Opinion 99-5
… individual municipalities and school districts to provide funds to support a cooperative library system (Memorandum of …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 89-24
… (school board member owning college entrance counselling and tutoring business) EDUCATION LAW, §2103(4); General … a state teachers association or owning a college entrance and counselling business; however, one or both activities may … the local teachers association of another school district and a member of that association's negotiating team; and (3) …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 2008-2
… or employee has an "interest" in any contract with his or her municipality if, among other things, the officer or … interest generally must be disclosed in writing to his or her immediate supervisor and to the governing body of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 90-14
… 198 rearg den 40 NYS2d 846, 387 NYS2d 1033; Suffolk County Builders Assoc. v County of Suffolk , 46 NY2d 613, 415 NYS2d … , 141 AD2d 651, 529 NYS2d 548). Citing Suffolk County Builders Ass'n and Jewish Reconstructionist Synagogue , supra …
https://www.osc.ny.gov/legal-opinions/opinion-90-14