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Opinion 90-19
… members thereof and to enforce discipline and provide for public drills, parades, funerals, inspections, and reviews … call meetings of the department, and to designate days for public exercise, inspection, and review ( id. ) The powers … (Village Law, §10-1012; see also Village Law, §10-1006[9]; Public Officers Law, §3[5]; cf . Village Law, §10-1006[3]-[8] …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 97-26
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon … fire district. (3) Unexpended moneys raised by taxation in a zone of assessment, and any property, the cost of which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time … Law, §261(3) are required to be apportioned among the town and certain villages in the town for the period October 1, … is entitled to a proportionate share of mortgage taxes from the date of its incorporation. That opinion, which was …
https://www.osc.ny.gov/legal-opinions/opinion-88-18XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… the Comptroller’s prior approval under State Finance Law §112 or Public Authorities Law §2879-a. Contracts submitted … Part DD of Chapter 58 of the laws of 2020. 2 As defined in SFL Section 2 subdivision 2-a. 3 Refer to Part RRR of Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actOpinion 90-27
… to Town Law, §189-a(2)(a), if it appears to be in the public interest, the town board and the village board shall … must, within 30 days after the meeting, hold a joint public hearing at a location within the proposed district … circulation within the town and village and posted in 5 public conspicuous places within the area of the town outside …
https://www.osc.ny.gov/legal-opinions/opinion-90-27II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account … The basic financial statements consist of the following: Statement of Net Position (reporting government-wide) Statement of Activities (reporting government-wide) Balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsAudit Committee Charter Guidance and Template
… an audit committee to oversee and report to the board on the annual independent audit of the district’s records. … function and for the audit committee to assist the board in the oversight of that function. Pursuant to section 170.12 … audit committee, nor will all activities identified in this sample charter be relevant to every committee. Except …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 95-30
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 98-5
… in Contract (county coroner paid by county for burial of public assistance recipients) COUNTY CORONER -- Conflicts of Interest (payment by county for burial of public assistance recipients) GENERAL MUNICIPAL LAW, … the governing body of each county, city, town, village and school district to adopt a code of ethics setting forth for …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 96-15
… or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment … and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a judgment … town as a result of the revocation of a building permit. In the case in question, the trial court found that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2001-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … village for the provision of services by village mechanics on town machinery and equipment. We are informed that the … the town pays the village for the mechanical work based on the mechanic's usual village hourly wages plus benefits. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97-25
… or employee shall: receive, or enter into any agreement, express or implied, for compensation for services to be … services may give rise to at least the appearance of an express or implied agreement for compensated services entered …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 92-14
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief fiscal officer of a county may refund a deposit … be accomplished without a court order. Pursuant to section 20 of the Lien Law, a mechanic's lien involving a private …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 2000-12
… municipal officer or employee in one or more positions of public employment, the holding of which is not prohibited by … governing board of each county, city, town, village and school district to adopt a code of ethics setting forth for … Further, we note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 96-8
… This opinion represents the views of the Office of the State Comptroller at the time … regulations evidenced by photo-monitoring) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions … The violations are evidenced by information obtained from a photo-monitoring system. Section 2985 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fees … for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-46
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Municipal Funds … on a cooperative basis, temporarily invest unneeded funds in instruments and obligations in which all the participants are authorized to invest. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 89-62
… -- Fire Districts (signing multiple nominating petitions) PUBLIC OFFICERS AND EMPLOYEES -- Mode of Selection (signing … Election Law, applicable to independent nominations for "public office", provides that the signature of a person … 1 of section 6-138 applies to independent nominations for "public office" made by a petition containing the signature of …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Creditable Service – State Police Plan
… Under this special plan, service as an officer of the New York State Division of State Police is creditable. You may also receive credit for service …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOpinion 93-14
… the Town ofNiskayuna, Schenectady County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p 56; 1987 … People ex rel. Hilliker v Pierce , 1909, 64 Misc 627, 119 NYS 21, the court granted mandamus relief in relation to the … to the pro rata cost of original installation" (119 NYS at p 26; see also 1979 Opns St Comp No. 79-453, …
https://www.osc.ny.gov/legal-opinions/opinion-93-14