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Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … protection within the second fire protection district. You state that this fire company does not operate an ambulance. …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 2002-5
… a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 88-30
… 59 Misc 2d 540, 299 NYS2d 1007; In Re Assessment of Water Tax in Water District No. 3 of the Town of Niskayuna, …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 89-19
… that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate … §61: A county department of social services is subject to pay the appellate filing fee in CPLR 8022, and is not an … Each is a part of and the local arm of the single State administrative agency. Determinative of the present question …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Operational Advisory No. 27
… of Operations, Bureau of Financial Operations Support, at the email address below, indicating the type of … apply business rules in determining the Accounting Date. At this time, there are no plans to modify the timeframes or …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationOpinion 95-22
… foreign fire insurance tax for that purpose. July 27, 1995 Peter D. Phillips, Treasurer Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… to public hearing and permissive referendum requirements. You ask whether a town board may initiate a proceeding to …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer … the safety of their community,” DiNapoli said. “This arrest serves as a wake-up call to volunteer fire departments … For a copy of the audit, visit: http://www.osc.state.ny.us/localgov/audits/firedists/2014/almond.pdf DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsOpinion 94-21
… for all, or a reasonable class of, purchase orders. You ask whether there is any statutory requirement that two …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 88-73
… -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for … other than suburban towns to establish capital reserve funds for improvement district purposes. In this regard, we … authorizes towns generally to establish capital reserve funds, specifically provides in subdivision (3)(a) that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … individually or jointly, to contract for the provision of emergency medical services, general ambulance services or …
https://www.osc.ny.gov/legal-opinions/opinion-88-69XII.8.H Voucher Mass Approval – XII. Expenditures
… Agencies must address how controls ensure payments are (i) just, true and correct, (ii) due and owing, and (iii) … person identified by the agency of its decision. If you have questions regarding voucher mass approval, please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual … accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersOpinion 93-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 93-13
… on the towns' ability to raise revenues through real property taxes for their own local purposes. Accordingly, it …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 97-3
… are owned by the village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subject to financial disclosure requirements applicable to State officers. Article 18 of the General Municipal Law (§800 … subject to financial disclosure requirements applicable to State officers, we note that section 73-a of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-49
… trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to … be paid from moneys appropriated from taxes levied for the current fiscal year. This is in response to your letter in … shall not be subject to referendum. Thus, expenditures of current year tax moneys for purposes authorized in sections …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-40
… offset the cost of governmental functions generally is a tax (see Orange and Rockland Utilities, Inc. v Town of … water consumption; (2) the assessed value of taxable real property; and (3) the assessed value of exempt real property. At issue was whether the third component …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 95-4
… regarding the propriety of payments made with county funds to reimburse officials upon the submission of travel … duties of any officer or employee paid from county funds and the accounting for all money or property owned by … see, e.g., Application of Gilchrist , 130 Misc 456, 224 NYS 210; see also Paterson v Niagara County Legislature , 59 …
https://www.osc.ny.gov/legal-opinions/opinion-95-4