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Opinion 90-35
… Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d 507, affd 20 NY2d 808, 284 NYS2d 702; Lance v City of New York , 88 Misc 2d 119, 387 NYS2d 32), this Office has …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 97-20
… -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless … reasonable expenditures to remodel and purchase appliances for the firehouse kitchen. You ask whether a volunteer fire … insurance tax moneys to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … to fringe benefits pursuant to General Municipal Law, §207-m) PUBLIC OFFICERS AND EMPLOYEES -- Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 92-35
… taxes with respect to county-owned real property liable for taxes ( cf . RPTL, §406, with respect to the taxable … , subsequent to the expiration of the interest-free period for the collection of taxes (see §924[2]), but prior to the expiration of the warrant for the collection of those taxes (see §904[1]) in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 92-31
… partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2012-1
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 91-16
… for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of … LAW AND RULES, §8007; PUBLIC OFFICERS LAW, §70-a; REAL PROPERTY TAX LAW, §1014: The cost of publication of a notice …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 96-20
… Criminal Justice Services within 30 days of such action. You ask whether a village police department which was … such action within 30 days thereafter. Since section 8-800 states that the procedure for abolishing a police department … here was established under former Village Law, §188-a and not current section 8-800, it could be argued that section …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 2004-6
… LAW §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1; ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an … a contract with the historical society pursuant to Arts and Cultural Affairs Law §57.07(2) and, as consideration under the contract, permit the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 94-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … GARBAGE -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 95-14
… each company, may determine to use foreign fire insurance tax moneys to purchase a personal computer to be used for … fire department may expend foreign fire insurance tax moneys to purchase a new personal computer to be used for … the Insurance Law govern the use of foreign fire insurance tax moneys except as otherwise provided in any special law. 1 …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 94-6
… of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). Therefore, it is our opinion that the tenant member …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-3
… by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- Improvements (financing expenses … approval of State Comptroller pursuant to Town Law, §200) TOWN LAW, §200: The approval of the State Comptroller is not required in connection with a proceeding for the improvement of a road pursuant to Town …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 88-12
… service requirements, and for making contributions for retirement, social security, health insurance, workers' compensation and other similar benefits (General Municipal … of one of the villages for certain purposes, such as retirement, social security and health insurance, to avoid …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 89-45
… where possible, payment should be made pursuant to the payroll method to permit more efficient accounting for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 88-70
… on bond resolutions authorizing the issuance of bonds to pay judgments or claims, or to provide sewage disposal or …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli Releases Annual IDA Report
… look at the financial and project data as reported by IDAs for their communities,” DiNapoli said. “IDAs can play an … DiNapoli’s report also found IDAs reported the following: For the 4,262 active IDA projects, it was estimated that a … of jobs gained in the last ten years. Total tax exemptions for IDA projects amounted to over $1.7 billion, up $273 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportVillage of Hudson Falls – Information Technology (2025M-10)
… of Hudson Falls (Village) officials adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit Period June 1, 2023 – September 30, 2024 We … the Village. Understanding the Program Village officials and employees use Village-owned IT assets (e.g., computers, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10