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Opinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time … to this grant of authority, a village may lease to a third party unneeded space in a village building (see, e.g., 1991 … but may be in exchange for services rendered under a duly authorized contract (see, e.g. Opn No. 86-44, supra ). …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 94-17
… General Municipal Law, §120-aa; Second Class Cities Law, §79). Although we are aware of no State statute which … 1986 Opns St Comp No. 86-88, p 135; 1979 Opns St Comp No. 79- 307, p 52). The fees, however, may be imposed only upon … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-35
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … districts, within the county (see also County Law, §408-a[2]). In determining whether it may be reasonably anticipated …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 2004-8
… in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, … HOME RULE LAW §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 95-14
… the members of the fire department or company, as the case may be, determine to be for the benefit of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 94-6
… of the [company], and had no interest whatever in the progress or prosperity or welfare of the company and received …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- … the amount of benefit conferred (see also Town Law, §202[2]). The improvement may include construction of sidewalks, …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 88-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a service to another) REFUSE AND GARBAGE -- Collection of (municipal cooperation agreement for services) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli Releases Annual IDA Report
… recover after the pandemic. The tax breaks they provide do impact local taxes and should be looked at closely. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportVillage of Hudson Falls – Information Technology (2025M-10)
… and other IT-related services. Audit Summary The Village Board (Board) and officials did not establish adequate … construction at the Village Hall. Weaknesses in policies, oversight and other internal controls increase the risk that … standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A written …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Wawayanda – Financial Operations (2024M-160)
… pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly manage financial … trends. Understanding the Program The Board must provide oversight to ensure financial operations are properly … standards are included in Appendix D. The Board has the responsibility to initiate corrective action. A written …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160What's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 246 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Opinion 93-17
… forth in section 37.00(a)(3) which is applicable in the case of: [a] bond resolution or capital note resolution which …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 92-39
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to …
https://www.osc.ny.gov/legal-opinions/opinion-92-39DiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Staten Island is setting population, business and employment … "Jobs and businesses have reached record levels on Staten Island, spurred by reconstruction, new development and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progress