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Opinion 90-59

… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …

https://www.osc.ny.gov/legal-opinions/opinion-90-59

Opinion 90-58

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … policy by a village trustee to a village employee in the employee's private capacity is not a "contract" with … of article 18 includes only any express or implied claim, account or demand against or agreement with the …

https://www.osc.ny.gov/legal-opinions/opinion-90-58

Town of Cohocton – Procurement (2025M-13)

… goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. For …

https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13

Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)

… and receive BOCES aid payments, which they then distribute to their component districts. Component and noncomponent … 23 component districts for the 2023-24 claim year. Refer to Appendix B for details on State aid payments received. … almost $2 million more BOCES aid than they were entitled to for approved facilities expenditures. In addition, …

https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22

Town of Spencer – Disbursements (2025M-35)

… process for 12 purchases totaling $4,500 by using a credit account established with a local vendor who sold metal … to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The account had a remaining credit balance of $8,700 with the …

https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35

Town of Bethlehem – Information Technology (2025M-25)

… MIS Director and two employees: the Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and … and loss. Officials also have minimal assurance that in the event of a disruption or disaster (e.g., a ransomware …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25

Opinion 90-42

… bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY …

https://www.osc.ny.gov/legal-opinions/opinion-90-42

Opinion 90-40

… in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND … -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, §4-400(1)(a): A village trustee who is also deputy mayor does not vote both in his or her capacities as trustee and deputy …

https://www.osc.ny.gov/legal-opinions/opinion-90-40

Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)

… Industrial Development Agencies (IDAs) are established to provide financial assistance to businesses to encourage various types of economic development projects. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approval

Town of Sherburne – Budgeting (2025M-3)

… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic budgets? Audit Period December 31, 2020 – December 31, 2023. We extended our audit period to … fund TOV. The Town’s 2024 budgeted appropriations were as follows: General fund TW: $504,700 Highway fund TW: …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3

Opinion 89-17

… proceedings without voter approval. 1984 Opns St Comp, No. 84-32 superseded. You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment of …

https://www.osc.ny.gov/legal-opinions/opinion-89-17

Opinion 89-10

… Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public …

https://www.osc.ny.gov/legal-opinions/opinion-89-10

Opinion 97-15

… opinion. COUNTIES -- Improvement Districts (no authority to establish lighting district) IMPROVEMENT DISTRICTS -- Lighting Districts (no authority to establish in county) LOCAL LAWS -- Pre-emption (formation … MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the operation and …

https://www.osc.ny.gov/legal-opinions/opinion-97-15

Opinion 97-14

… INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided … to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether … fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for …

https://www.osc.ny.gov/legal-opinions/opinion-97-14

Opinion 98-16

… 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District …

https://www.osc.ny.gov/legal-opinions/opinion-98-16

Opinion 98-15

… that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-98-15

Opinion 98-11

… of Real Property Tax Law, §925, is considered timely. You ask whether a real property tax payment postmarked on the … this issue is governed by general State statutes and not by any special or local law. Real Property Tax Law, §925 … under the exclusive care and custody of the United States Post Office, the payment, upon delivery, is deemed to …

https://www.osc.ny.gov/legal-opinions/opinion-98-11

Village of Weedsport – Financial Management (2025M-76)

… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … long-term financial planning. The Board is responsible for managing the Village’s fund balance, which includes … the Village’s 15 reserve funds, which provide a mechanism for legally saving money for future needs, and unrestricted …

https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76