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Opinion 96-19
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and construction of building for use as town hall and fire … 5-G, to perform the function ( id .). In the instant case, both towns and fire districts are authorized to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 97-21
… the trustees of public libraries to demand that library funds be paid over to the library treasurer who would then be …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 96-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … to referendum, unless expressly authorized or required to do so by State statute). Further, it is our opinion that such …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned Business Program Implementation (Report 2015-S-81 ) . … service-related disability rating of 10 percent or greater from the U.S. Department of Veterans Affairs. The Act also …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followLockport City School District - Procurement (2021M-198)
… goods and services were procured in accordance with the New York State General Municipal Law (GML) or the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Opinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Education of the City School District of the City of New York v New York State Public Employment Relations Board , 75 …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Comptroller DiNapoli Releases State Audits
… of employees who are paid through the suspense account. The average monthly balance in the NCPA’s suspense account dropped from $241,214 in 2010, to $74,442. Although …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsOpinion 90-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts … any commercial hazardous waste facility which is located in the city or town (Environmental Conservation Law, §27-0925[1]). In addition, school districts are authorized to impose an …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 90-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of … -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): …
https://www.osc.ny.gov/legal-opinions/opinion-90-3XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… The Infrastructure Investment Act 1 (“the Act”) allows for a design-build contract, an alternative delivery method, for capital projects 2 located in New York State related to … Development Authority and the Battery Park City Authority for capital projects. New York State Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actOpinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Town of Deerpark – Budget Review (B6-16-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Hyde Park Fire and Water District – Procurement (2025M-31)
… (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The … manner. Specifically, the Board did not: Seek competition when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Opinion 89-38
… retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school district may not … so-called "zero option" under the Retirement and Social Security Law. The insurance purchased by the school district …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 92-27
… Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable … to restrictions on wage assignments by public officers and employees). A payroll deduction is generally … a wage assignment in that it is a revocable authorization and does not create any enforceable right in any third party …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 2000-5
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5XI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” … … Although grant contracts are not specifically defined in legislation they are typically referred to as program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewOpinion 96-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion … or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), 202-b(2): A town board, pursuant to Town …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 99-10
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period over which the facilities or …
https://www.osc.ny.gov/legal-opinions/opinion-99-10