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Opinion 93-6
… not enter into a municipal cooperation agreement pursuant to article 5-G of the General Municipal Law to receive fire protection services on behalf of a fire … (see Village Law, article 10). As a rule, however, towns do not have the power to provide fire protection services …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Opns St Comp No. 92-40, p 103 and citations therein; see NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). … a village to use "profits" from village water rents to fund general village purposes (1991 Opns St Comp No. 91-28, p …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Unified Court System Bulletin No. UCS-174
… OSC has revised the submission procedures to ensure that any necessary documentation has been received by OSC and that agencies have received prior approval by the Bureau Director of OSC … All transactions that are retroactive a year or more must have prior approval by OSC before they are submitted. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesOpinion 98 - 22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of trade...." Pursuant to this grant of authority, we have expressed the opinion that a village may establish a … and the village board would determine, the amount, if any, which is to be appropriated for publicity fund purposes …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 89-58
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … certain property owners within an existing park district have requested that the town establish another park district … do not authorize the establishment of park districts under any circumstances. The authority to establish park districts …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 97-4
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … family member renders a firefighter "indigent" within the meaning and intent of the special act, the benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 95-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … advances, loans, grants, subsidies, contributions and any other form of financial assistance to" the agency, for …
https://www.osc.ny.gov/legal-opinions/opinion-95-1West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsState Agencies Bulletin No. 308
… the new Fiscal Year 2002 when the maximum effective date on the Account Code Table is April 1, 2002, unless a Budget Year is specified on the Position Pool Table. It is not necessary to insert a row and make any changes on the Position Pool Table. Continuous Split Charges …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Opinion 90-47
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Legal … superintendent of highways for legal expenses incurred in defending a lawsuit brought against the town and the … interpreting local enactments. Rather, we believe the meaning and intent of such enactments must be determined, in …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 91-8
… issue a check to pay a properly audited and lawful claim, does not constitute the power to "approve" or "authorize" a …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 88-2
… (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection … collection services for all residents by contracting with a private carter after competitive bidding, may pay for … year, the assessment with penalties is levied with the annual tax (section 5-518[5]). It is our opinion that special …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 89-50
… behind this is that the real consideration which each party receives under a compromise is not the sacrifice of the … or actions, of an affirmative duty to act on behalf of the party who was injured; (2) knowledge on the part of the … contact between the municipality's agents and the injured party; and (4) that party's justifiable reliance on the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50CUNY Bulletin No. CU-411
… Purpose To notify CUNY of the modified eligibility for Deduction Code … OSC Actions OSC will process files from AFLAC to start, change or cancel deductions for this insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-411-change-eligibility-aflac-voluntary-supplementary-insuranceOpinion 91-53
… Opns St Comp No. 78-868, unreported; see also NY Const, art 1, §11; 1989 Opns St Comp No. 89-27, p 63). Since the …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-20
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … bill and collect from the insurance carrier of the user, any fees or charges imposed by the town pursuant to section … districts within the town. However, because section 122-b does not expressly authorize a municipality to contract for …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 89-34
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … specifically provides that the superintendent shall have the authority to control highway equipment and determine … town property (Town Law, §64[3]). The town board also, at any time, may require any town officer or employee to submit …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 90-4
… Local Finance Law (Local Finance Law, §10.00; NY Const, art VIII, §2). Subdivision (3) of paragraph (a) of section …
https://www.osc.ny.gov/legal-opinions/opinion-90-4