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Opinion 92-4
… the type of conditioning necessary for the firefighters to efficiently fulfill their firemanic functions, the nature … assurance that it is realizing sufficient benefits to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 92-11
… Law, §6-n authorizes the governing board of any "municipal corporation", which is defined to include school districts, … the fiscal year. With certain exceptions, the municipal corporation may make expenditures from the fund for any loss, … Section 6-n(2)(b) provides that where a municipal corporation has previously established a reserve fund under …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 93-20
… and paid to the county treasurer not later than the 15th day of each month following the receipt thereof. In lieu … specified in the board resolution, but not later than the 15th day of each month following receipt. Neither Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 98-24
… his or her services on an on-going basis to the officer in command of the company or department to assist the company's … time services under section 209-i(1-a) are rendered (see Report to the Governor by the Department of Audit and Control …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 94-4
… -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and Duties (requiring original signatures on vouchers) TOWN COMPTROLLER -- Powers and Duties (requiring original signatures on vouchers) TOWN LAW, §118(1); GENERAL CONSTRUCTION LAW, §46: The …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 91-42
… -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village subject to condition regarding use) VILLAGE TREASURER … Whether a village and a village fire department may agree to transfer …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 95-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Area #7 – Access Controls – Information Technology Governance
… prescribe who or what computer process may have access to a specific IT resource, such as a particular software … with that account should be moved to a secure file server for analysis by IT or management personnel. Where … and use their own network user accounts (usernames and passwords). Likewise, to help ensure individual …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsPension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement benefit will be paid. There are several options that a member can choose from. All options will pay … receive a reduced monthly amount to provide for a possible payment to a designated beneficiary after their death. …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be … A conference is defined as a convention conference or school conducted for the betterment of any local …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… or services being paid. Process and Document Preparation: Online Business Units Business Units should use the … it is paying for. Process and Document Preparation: Online Business Units Business Units should use the … it is paying for. Process and Document Preparation: Online Business Units Business Units should use Distribution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsOpinion 91-53
… may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local law subject … supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board may … salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-7
… Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- Ambulance Service … enter into such a contract with an emergency rescue and first aid squad of a fire department or fire company. … fire protection within the district does not maintain and operate an ambulance, the town may enter into a separate …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per … of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call … service) FEES -- Imposition of (by entity providing ambulance service pursuant to contract) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2002-7
… the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County … library board (see e.g., 1980 Opns St Comp No. 80-260, p 71; 1979 Opns St Comp No. 79-866, unreported; 1975 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 90-2
… issues discussed in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) … which was established by the town within which the village is located and which is supported by town-wide taxes, for …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-45
… devoted thereto must be properly documented before any payment is approved. Also, where possible, payment should be made pursuant to the payroll method to …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 89-33
… discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and … BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), … having direct supervision, unless the board determines to require such prior audit. You ask whether budgeted …
https://www.osc.ny.gov/legal-opinions/opinion-89-33