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Opinion 98-12
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 92-56
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 91-45
… auditing powers to monitor compliance with the agreement. You ask whether the activities of a town highway … services not related to town highways. In addition, you ask what remedies are available if a highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2002-9
… or statutory obligation by a municipality before funds can be paid to, or expended on behalf of, private …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 90-37
… the proposed sale of unneeded village real property. You ask whether the village may sell the property at private … it is required to accept the higher of two offers made. You also ask whether the village must conduct a public …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 2010-3
… the "definite sum" payable by the town under the contract. You ask whether a fire protection contract between an … protection district is subject to referendum requirements. You also ask whether the cost of debt service on debt …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-1
… of property presently used as a village parking lot. You ask whether the parking lot may be determined to be … lease a parking lot as a substitute for the one conveyed. You also ask whether the village may convey the parking lot …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 88-66
… to market programs) -- Disposition of (authority of school district to sell computer programs) SCHOOL DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 90-32
… Law, §142(4). Inconsistent prior opinions are superseded. You ask whether a town's proposed expenditure of moneys in … referendum pursuant to section 142(4) of the Highway Law. You also ask whether any referendum would be required if the …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… is entitled? Bulk purchases or early payments may entitle you to receive discounts on purchases. Has this claim been … being claimed for payment. We generally recommend that you do not pay aggregate "past due" amounts unless the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingOpinion 89-34
… superintendent reconsider his appointment of the deputy. You ask whether a town board is authorized to make inquiry … that he censure the employees for such actions. You also ask whether the board may recommend to the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 91-27
… by a non-charter county to an historical association. You state that the county has commenced eminent domain … of the eminent domain proceedings with the association. You state that the county district paid $10,500 to acquire … $6,000 to demolish a building and clear the property. You ask whether the county may make the proposed conveyance …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 89-18
… made to an assessor as reimbursement for lost wages. You ask whether a town may reimburse a town assessor for … the New York State Board of Equalization and Assessment. You indicate that the chairman of the board of assessors has, … attendance at two training schools during 1987. Therefore, you also ask, if the payment by the town to the chairman was …
https://www.osc.ny.gov/legal-opinions/opinion-89-18X.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… Units will process payments to these payees via Single Pay Voucher using a Single Payment Vendor ID established for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationComptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… message to those who would violate the public's trust: you will be caught and prosecuted. My office will continue to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the near term). Establish a formal investment policy, if you haven’t already, to guide your local government or school …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsOpinion 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
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to make nominal …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-20
… mandatory referendum in the case of an elective receiver. You ask whether a town, by resolution, may require a …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 98-24
… if injured during the time such services are rendered. You ask whether a fire district which, pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-98-24